ESG AND SUSTAINABILITY POLICY

STRATEGIST” d.o.o. Podgorica is committed to advancing environmental, social, and governance (ESG) principles as a cornerstone of our business strategy. In alignment with global and regional standards, this policy integrates the UN Guiding Principles on Business and Human Rights, the EU Charter of Fundamental Rights, and directives such as the EU Corporate Sustainability Due Diligence Directive (CSDDD) and the EU Corporate Sustainability Reporting Directive (CSRD). We also adhere to the EU Green Deal and relevant policies promoting responsible business practices across the globe.

Policy objective. The objective of this policy is to ensure sustainable business practices that respect human rights, uphold environmental stewardship and maintain governance standards. In line with that, “STRATEGIST” d.o.o. aims to exceed regulatory compliance, strengthen relationships with stakeholders and contribute to a sustainable future.

Our commitment to ESG Principles

In terms of environmental responsibility, “STRATEGIST” d.o.o. will:

• Maintain and enhance the MEST EN ISO 14001:2016, a certified environmental management system, as a framework for achieving environmental goals and reducing carbon footprint.
• Strive to minimize negative environmental impacts by rationally using and reducing waste, conserving resources and promoting renewable energy use within its office space and as a part of business operations.
• Ensure compliance with local and EU environmental laws and contribute to climate neutrality goals under the EU Green Deal.
• Work actively with employees, clients, suppliers, partners and the local community to adopt sustainable practices and projects which fulfill ESG objectives.
• Make our ESG and Sustainable Policy and relevant data publicly available through periodic ESG performance reports, including sustainability metrics and progress.

In terms of social responsibility, “STRATEGIST” d.o.o. upholds the following human rights and labor standards:

• Align operations with the UN Guiding Principles on Business and Human Rights, ensuring no complicity in human rights abuses, embedding due diligence process throughout the business cycle.
• Establish robust due diligence systems to identify, prevent and mitigate potential human rights risks across our supply chain.
• Promote diversity, equity and inclusion in our workforce, ensuring fair labor practices and non-discrimination.
• Engage local communities to support sustainable development and provide training to enhance employee awareness of human rights and sustainability.

In terms of governance responsibility, “STRATEGIST” d.o.o. commits to:

• Implement transparent and ethical decision-making processes.
• Ensure effective communication with stakeholders.
• Monitor and continuously improve governance practices, aligning with the EU’s sustainability and human rights frameworks.
• Develop long-term, fair relationships with suppliers, emphasizing adherence to sustainability.

This policy will be reviewed periodically to incorporate regulatory updates, stakeholder feedback and advancements in ESG practices. By achieving the goals we set, we constantly improve work efficiency and financial potential of “STRATEGIST” d.o.o. Podgorica, strengthening our commitment to responsible business, supporting a sustainable, equitable future for all.

Podgorica, 22.11.2024.