Suzhou Cornigs Polyols Co., Ltd. (hereinafter referred to as the "Company") is committed to upholding the highest standards of business ethics. In accordance with this commitment, the company expects and encourages employees, customers, suppliers, and other stakeholders to report any improper or unlawful conduct within the company. The company has formulated this policy based on the relevant provisions of the Company Law of the People's Republic of China, the Securities Law of the People's Republic of China, internal control procedures, and other laws, regulations, and normative documents, taking into account the actual situation of the company.

1. Scope

This policy is a public statement applicable to all employees of the company and its subsidiaries, as well as all external parties having business relations with the company, including customers, suppliers, contractors, and other stakeholders (hereinafter referred to as "partners").

2. Scope of Complaints and Reports

Improper or unlawful conduct includes but is not limited to: violations of national laws and regulations or company policies and systems, or actions that deviate from the company's values, seeking personal gain through various means to harm the interests of the group. This includes bribery, abuse of power, embezzlement, misappropriation of company property, or violations of professional ethics and social morality.

3. Complaints and Reports

If employees or partners of the company discover (or have reasonable suspicion of) any improper or unlawful conduct within their scope of work, they should promptly report to the company or directly complain to the company's general manager (email: sunke@cornigs.com).

4. Whistleblower Protection

The company ensures the permanent and strict confidentiality of the whistleblower's identity and information, including the entire process of information collection, investigation, assistance in the whistleblower's investigation, rewards, etc. Whistleblowers can send their identity information separately to the company's general manager's email (sunke@cornigs.com).

The company requires all departments and subsidiaries to treat whistleblowers who report violations in accordance with the law correctly. No excuses are allowed for suppressing or retaliating against whistleblowers. If anyone engages in retaliation against whistleblowers, including condoning, abetting, or instructing others to retaliate against whistleblowers, they shall be held accountable. If deemed to have violated the law by judicial authorities, the case will be referred to judicial authorities for processing.

5. Whistleblower Rewards

Once the reported issues are verified, the company will reward the whistleblower. For specific details regarding rewards, please refer to the company's internal management regulations, "Employee Code of Conduct."

6.Policy Review

The company regularly reviews and updates this policy based on legal regulations, its business development, industry practices, and best standards.

Suzhou Cornigs Polyols Co., Ltd.

December 1, 2022