ENVIRONMENTAL POLICY

2026 Edition

1. Introduction

M. Grau e Hijos, S.A., a company dedicated to the industrial sector, is committed to carrying out all its activities in a responsible and environmentally friendly manner.

Protecting the environment is a fundamental pillar of our business strategy and an essential requirement to ensure the sustainability of our current and future operations.

This Environmental Policy establishes the principles, objectives, and commitments that guide our actions and is mandatory for all company personnel, as well as for suppliers and collaborators acting on our behalf.

2. Principles of action

M. Grau e Hijos, S.A. guides its environmental management according to the following principles:

2.1 Regulatory compliance Strictly comply with current environmental legislation, as well as with other requirements that the company voluntarily subscribes to, including sector-specific and municipal regulations, and applicable international standards.

2.2 Pollution prevention Adopt preventive measures to avoid, reduce, or control the environmental impacts derived from our activities, processes, and services.

2.3 Continuous improvement Promote the continuous improvement of environmental performance through the periodic review of objectives, indicators, and internal procedures.

2.4 Efficient use of resources Optimize the consumption of raw materials, energy, and water, promoting energy efficiency and waste reduction.

2.5 Shared responsibility Encourage the involvement of all personnel in protecting the environment, promoting training, awareness, and active participation.

3. Environmental commitments

3.1 Responsible waste management

  • Minimize waste generation at the source.
  • Properly segregate waste for its correct management.
  • Prioritize reuse and recycling over disposal.
  • Guarantee the traceability and appropriate treatment of hazardous waste.

3.2 Emission and discharge control

  • Control and reduce atmospheric emissions derived from industrial processes.
  • Ensure that discharges comply with legal limits and internal environmental quality standards.
  • Maintain periodic control and monitoring systems.

3.3 Energy efficiency

  • Implement measures to reduce energy consumption.
  • Promote the use of cleaner and more efficient technologies.
  • Periodically evaluate the energy performance of facilities and equipment.

3.4 Protection of the natural environment

  • Prevent negative impacts on soil, water, and biodiversity.
  • Properly manage hazardous substances and polluting materials.
  • Act responsibly in the event of any environmental incident.

3.5 Responsible purchasing and suppliers

  • Select suppliers that meet environmental and ethical criteria.
  • Include environmental clauses in contracts and collaboration agreements.
  • Promote the use of sustainable and low environmental impact materials.

4. Training and awareness

M. Grau e Hijos, S.A. is committed to providing continuous environmental training to all its personnel, in order to:

  • Ensure knowledge of internal environmental procedures.
  • Promote best practices in the workplace.
  • Raise awareness about the importance of protecting the environment.

5. Communication and transparency

The company guarantees transparent and accessible environmental communication by:

  • Informing employees, clients, and suppliers about our commitments and progress.
  • Maintaining open communication channels for environmental suggestions or incidents.
  • Publishing, when appropriate, environmental or sustainability reports.

6. Evaluation and monitoring

To ensure compliance with this policy, M. Grau e Hijos, S.A. will carry out:

  • Internal and external audits.
  • Periodic review of environmental indicators.
  • Updating of objectives and action plans.
  • Evaluation of risks and environmental impacts associated with our activities.

7. Approval and validity

This Environmental Policy has been approved by the Management of M. Grau e Hijos, S.A. and is immediately applicable.

It will be reviewed periodically to ensure its adaptation to regulatory, technological, and organizational changes.

CODE OF ETHICS

1. Introduction

This Code of Ethics establishes the principles, values, and rules of conduct that must guide the actions of M. Grau e Hijos, S.A. and all the people who are part of the organization. Its objective is to guarantee integral, responsible, and respectful behavior in the development of the company’s industrial activities, reinforcing the trust of clients, suppliers, employees, public administrations, and society. This document is mandatory for all personnel of M. Grau e Hijos, S.A., regardless of their position or function, as well as for external collaborators acting on behalf of the company.

2. Core values and principles

2.1 Professional integrity At M. Grau e Hijos, S.A., we act with honesty, transparency, and consistency. All decisions must be made responsibly, avoiding behaviors that could compromise the company’s reputation or generate conflicts of interest.

2.2 Respect for people The company promotes a safe, inclusive, and discrimination-free work environment. Equal opportunities, fair treatment, and the dignity of all individuals within the organization are guaranteed.

2.3 Social responsibility and commitment to the environment M. Grau e Hijos, S.A. is committed to the sustainable development of the environment where it operates, respecting human rights and promoting responsible practices throughout the value chain.

2.4 Environmental sustainability The company adopts measures to minimize the environmental impact of its industrial operations, promoting energy efficiency, waste reduction, and strict compliance with environmental regulations.

2.5 Regulatory compliance All activities of M. Grau e Hijos, S.A. are carried out in accordance with current legislation, sector regulations, quality standards, and the company’s internal policies.

3. Rules of conduct in industrial activity

3.1 Occupational health and safety

  • Strictly comply with occupational risk prevention regulations.
  • Correctly use individual and collective protection equipment.
  • Immediately report any risk situation, incident, or unsafe condition.
  • Foster a preventive culture based on continuous training and shared responsibility.

3.2 Quality and operational excellence

  • Ensure that industrial processes are executed according to the quality standards established by M. Grau e Hijos, S.A.
  • Maintain accurate and verifiable records of operations.
  • Drive continuous improvement, innovation, and efficiency in all processes.

3.3 Responsible management of materials and resources

  • Use resources efficiently and responsibly.
  • Avoid waste and promote reuse and recycling.
  • Guarantee the traceability, safe storage, and control of materials, especially those considered hazardous.

3.4 Relationship with clients

  • Offer safe, reliable products and services that conform to technical specifications.
  • Provide clear, truthful, and complete information.
  • Handle complaints and suggestions with professionalism, speed, and a spirit of improvement.

3.5 Relationship with suppliers and contractors

  • Select suppliers using objective, ethical, and transparent criteria.
  • Demand compliance with labor, environmental, and safety standards equivalent to our own.
  • Maintain relationships based on trust, transparency, and mutual benefit.

3.6 Fair competition

  • Act in the market fairly and respectfully towards the competition.
  • Do not disseminate false, misleading, or unfair information.
  • Respect the intellectual and industrial property of third parties.

3.7 Conflicts of interest

  • Declare any personal or professional situation that may influence decision-making.
  • Refrain from participating in decisions where a personal interest exists.
  • Maintain a clear separation between personal and professional activities.

3.8 Data protection and confidential information

  • Comply with applicable data protection regulations.
  • Protect the technical, commercial, and strategic information of M. Grau e Hijos, S.A.
  • Do not disclose information without express authorization.

4. Fight against corruption and fraud

  • Offering, soliciting, or accepting bribes, inappropriate gifts, or any undue advantage is strictly prohibited.
  • All transactions must be recorded transparently and verifiably.
  • The company maintains a zero-tolerance policy against corruption and fraud.

5. Whistleblowing channel

M. Grau e Hijos, S.A. has a confidential channel to report possible breaches of the Code of Ethics or applicable regulations. The company guarantees the protection of the whistleblower against retaliation and is committed to investigating all reports with rigor, objectivity, and confidentiality.

6. Training and awareness

The company will provide periodic training on ethics, regulatory compliance, industrial safety, and risk prevention. The Code of Ethics will be distributed to all personnel and will be available for permanent consultation.

7. Supervision, review, and updating

Compliance with the Code of Ethics will be supervised by the competent bodies of M. Grau e Hijos, S.A. This document will be reviewed periodically to adapt to regulatory, technological, or organizational changes.

8. Acceptance and commitment

All people who are part of M. Grau e Hijos, S.A. must know, accept, and comply with this Code of Ethics. Non-compliance may lead to disciplinary measures in accordance with current legislation and internal policies.