Linyang Energy丨Business Ethics and Anti-Bribery and Anti-Corruption Policy

江苏林洋能源股份有限公司

Jiangsu Linyang Energy Co., Ltd.

商业道德与反贿赂反腐败管理制度

Business Ethics and Anti-Bribery and Anti-Corruption Policy

文件编号：LY-CE-001    版本：V2.0    生效日期：2026年4月20日

Document No.: LY-CE-001    Version: V2.0    Effective Date: April 20, 2026

第一条 目的与适用范围
Article 1 Purpose and Scope

本制度旨在预防贿赂和腐败、规范商业行为，适用于江苏林洋能源股份有限公司（以下简称“公司”）及全资、控股子公司和境内外机构的董事、管理人员、员工及代表公司行事的人员，并要求供应商、承包商、代理商等合作伙伴遵守相关廉洁要求。

This Policy prevents bribery and corruption and sets standards of business conduct. It applies to all directors, managers, employees and persons acting for Jiangsu Linyang Energy Co., Ltd. (the “Company”), its wholly owned and controlled subsidiaries, and domestic and overseas operations. Suppliers, contractors, agents and other business partners must follow relevant integrity requirements.

第二条 管理职责与预防措施
Article 2 Responsibilities and Prevention

董事会监督制度执行，总裁领导实施。管控委员会监察部（以下简称“监察部”）独立开展风险评估、巡查、举报调查和整改跟踪；各单位负责人承担管理责任，财务、人力资源、法务等部门协同落实。

The Board oversees implementation, led by the President. The Supervision Department of the Management and Control Committee (the “Supervision Department”) independently assesses risks, conducts inspections, investigates reports and monitors remediation. Unit heads are accountable, supported by Finance, Human Resources, Legal and other relevant functions.

公司对贿赂和腐败实行零容忍。不得为获取或维持业务、影响决策或谋取不当利益，直接或通过第三方给予、承诺、索取或收受不当利益，包括现金、回扣、礼品、招待、旅游及职位安排；不得侵占资产、虚构交易、伪造凭证或通过账外资金输送利益。

The Company has zero tolerance for bribery and corruption. No person may directly or through a third party offer, promise, solicit or accept an improper benefit to obtain or retain business, influence decisions or secure an improper advantage. Such benefits include cash, kickbacks, gifts, hospitality, travel and employment opportunities. Asset misappropriation, fictitious transactions, falsified records and transfers of benefits through off-book funds are prohibited.

定期对采购、招投标、工程、销售、合同和付款等重点环节开展风险评估与巡查，对高风险合作方开展尽职调查并落实廉洁条款。员工应在入职、岗位变动及年度复核时申报利益冲突，新发生情形应在5个工作日内补充申报，并回避相关决策、评审和审批。

Risk assessments and inspections shall regularly cover procurement, tendering, construction, sales, contracts and payments. High-risk business partners shall undergo due diligence and be subject to integrity clauses. Employees must disclose conflicts of interest on joining, changing roles and during annual reviews. New conflicts must be disclosed within five working days, with recusal from related decisions, evaluations and approvals.

2.1 反腐败合规组织架构
2.1 Anti-Corruption Compliance Organization Structure

公司建立董事会、总裁、监察部与业务单位四级联动的反腐败合规组织体系，各层级职责如下：

The Company has established a four-tier anti-corruption compliance structure linking the Board, the President, the Supervision Department and business units, with responsibilities as follows:

第三条 腐败风险评估与尽职调查
Article 3 Corruption Risk Assessment and Due Diligence

公司每年至少开展一次全范围的腐败风险评估，并对采购、招投标、工程、销售、合同和付款等重点环节、高风险岗位及境外业务开展专项评估。评估应识别风险点、评价发生可能性与影响程度、确定风险等级并明确应对措施。

The Company conducts a Company-wide corruption risk assessment at least annually, and targeted assessments for key areas such as procurement, tendering, construction, sales, contracts and payments, high-risk positions and overseas operations. Assessments identify risk points, evaluate likelihood and impact, determine risk levels and specify mitigation measures.

风险评估结果形成书面报告报总裁审定，其中高风险事项报董事会备案，并作为制度修订、审计计划、培训安排和监督资源配置的依据。

Risk assessment results are reported in writing to the President for approval, with high-risk matters reported to the Board for record, and serve as the basis for policy revision, audit plans, training arrangements and allocation of supervision resources.

公司对合作方实施廉洁风险管理：合作前开展背景与合规尽职调查，合作中动态监测，合作后评估。尽职调查覆盖受益所有人、股权与控制结构、制裁与负面清单、涉诉涉罚记录、商业合理性及是否存在中介或代理安排，并按风险等级实行分级管控。

The Company applies integrity risk management to business partners: due diligence before engagement, dynamic monitoring during the relationship and assessment afterward. Due diligence covers beneficial ownership, shareholding and control structures, sanctions and negative lists, litigation and enforcement records, commercial reasonableness and the existence of intermediaries or agency arrangements, with tiered controls by risk level.

与代理商、中间商、顾问等第三方合作须签署廉洁条款或反商业贿赂承诺，明确禁止任何形式的不当支付；发现异常的，暂停合作并进行复核。

Engagements with agents, intermediaries, consultants and other third parties must be supported by integrity clauses or anti-bribery undertakings that expressly prohibit any form of improper payment. Any irregularity requires suspension of the engagement and re-verification.

第四条 礼品赠送与商务往来指南
Article 4 Gifts and Hospitality Guidelines

禁止给予现金、电子红包、购物卡、储值卡、有价证券等礼金。禁止向国家机关、公职人员、监管执法人员及招投标、评审、验收、结算等关键岗位人员赠礼；禁止在招投标、合同审批、验收付款、争议处理和监督检查等敏感期间赠礼。

Cash gifts and cash equivalents, including electronic cash gifts, shopping cards, stored-value cards and securities, are prohibited. Gifts must not be given to government bodies, public officials, regulators, law enforcement personnel or persons in key tendering, evaluation, acceptance or settlement roles. Gifts are also prohibited during sensitive periods involving tenders, contract approvals, acceptance and payments, disputes or inspections.

正常商务礼品应必要、适度、合法透明并纳入预算，按单次和同一对象年度累计金额分级审批；无论金额大小，均按规定事前申请、审批并报监察部备案。不得拆分规避、隐瞒、委托合作方代送或通过私人账户支付，应留存采购、交付、签收及费用记录。限额和审批权限按《礼品给予管理制度》执行。

Permitted business gifts must be necessary, modest, lawful, transparent and budgeted. Approval depends on both individual and annual cumulative values per recipient. All gifts require prior application, approval and filing with the Supervision Department as prescribed. Splitting to evade controls, concealment, delivery through business partners and personal-account payments are prohibited. Procurement, delivery, receipt and expense records must be retained. Limits and approval authority follow the Gift Giving Management Policy.

员工不得索取礼品礼金，或接受可能影响公正履职的宴请、旅游、娱乐及个人费用代付。管理人员及采购、工程、评审、结算付款等关键岗位人员，严禁收受合作方财物。确实无法拒收的礼品礼金，应按公司规定及时登记、上交，不得私自占有或处置。

Employees must not solicit gifts or cash gifts, or accept hospitality, travel, entertainment or payment of personal expenses that could compromise impartiality. Managers and personnel in key procurement, construction, evaluation, settlement and payment roles must not accept property or benefits from business partners. Gifts or cash gifts that cannot reasonably be refused must be promptly registered and surrendered under Company rules, and must not be personally retained or disposed of.

本公司礼品与招待管理规定适用于全体员工及代表公司行事的第三方。业务招待应具备正当商业目的、控制在合理水平、履行审批手续并如实入账；禁止以招待、会议、培训、考察等名义变相输送利益。

These gift and hospitality rules apply to all employees and third parties acting for the Company. Business hospitality must have a legitimate business purpose, remain at a reasonable level, follow approval procedures and be accurately recorded. Channeling benefits under the guise of hospitality, conferences, training or study tours is prohibited.

第五条 慈善捐款与赞助
Article 5 Charitable Donations and Sponsorships

慈善捐款、实物捐赠和公益赞助应出于真实公益目的，不得作为获取订单、审批、交易优惠或其他不当利益的交换条件，不得借捐赠或赞助向公职人员、交易相关方及其关联方输送不当利益。

Charitable donations, donations in kind and charitable sponsorships must serve genuine public-benefit purposes. They must not be offered in exchange for orders, approvals, favorable transaction terms or other improper advantages, or used to channel improper benefits to public officials, transaction counterparties or their related parties.

经办部门应事前核查受赠主体资质、关联关系、用途和贿赂风险，经财务等相关部门审核并按公司授权审批；廉洁疑点提请监察部审查。捐款由公司对公账户支付至合法受赠主体账户，不得转入个人账户；留存审批、协议及凭证，跟踪用途，发现异常停止后续拨付并报告。

The initiating department must verify recipient eligibility, related-party connections, purpose and bribery risks. Finance and relevant functions must review donations before authorized approval; integrity concerns go to the Supervision Department. Payments must pass from Company corporate accounts to lawful recipient entities, never personal accounts. Approvals, agreements and evidence must be retained and use monitored. Irregularities require suspension of further disbursements and reporting.

第六条 政治捐款与游说
Article 6 Political Contributions and Lobbying

公司不进行任何形式的政治捐款，不以公司资金或资源直接或间接向政党、政治团体、公职候选人提供资助。员工参与政治活动应完全以个人身份进行，不得使用公司名义、资源或工作时间，不得由此产生利益冲突。

The Company makes no political contributions of any kind and does not use corporate funds or resources, directly or indirectly, to support political parties, political organizations or candidates for public office. Employees engaging in political activity do so strictly in a personal capacity, without using the Company name, resources or working time, and must avoid any resulting conflict of interest.

公司不雇佣公职人员或其近亲属从事可能影响公正履职的兼职或顾问工作。涉及政府事务的沟通应真实、透明、留痕，不得以任何形式行贿或施加不当影响。

The Company does not engage public officials or their close relatives in part-time or advisory roles that could affect the impartial performance of official duties. Communications involving government affairs must be truthful, transparent and documented, and must not involve bribery or improper influence of any kind.

公益捐赠、赞助及政治相关活动均须符合《中华人民共和国刑法》《反不正当竞争法》及境外适用法律规定。

Charitable donations, sponsorships and political-related activities must comply with the Criminal Law of the People’s Republic of China, the Anti-Unfair Competition Law and applicable foreign laws.

第七条 账簿与记录管理
Article 7 Books and Records

公司所有交易、付款和资产处置均须完整、准确、及时记入账簿，并保留合同、审批、发票、验收及付款凭证等支持性文件。不得设立账外账、小金库，不得虚列费用、虚构交易或使用虚假单据。

All transactions, payments and asset disposals must be completely, accurately and promptly recorded in the books, supported by contracts, approvals, invoices, acceptance documents and payment evidence. Off-book accounts, slush funds, fictitious expenses or transactions and falsified documents are prohibited.

会计凭证与账簿按国家规定期限保存，涉及贿赂腐败调查的记录不得销毁或篡改。内审与财务部门定期开展合规性检查，发现异常及时报告监察部。

Accounting vouchers and books are retained for the periods prescribed by national regulations. Records related to bribery or corruption investigations must not be destroyed or altered. Internal Audit and Finance conduct regular compliance reviews and report irregularities to the Supervision Department without delay.

第八条 培训与宣贯
Article 8 Training and Communication

监察部组织新员工入职必修培训及每年至少一次全员廉洁与反贿赂培训，对管理人员、采购、工程、销售、财务和境外业务等重点人员开展专项教育。内容包括礼品、捐赠、利益冲突、举报保护和违规处理，开展考核并留存记录；向合作伙伴宣贯相关要求。

The Supervision Department shall provide mandatory induction training and annual integrity and anti-bribery training for all employees, with targeted education for managers and procurement, construction, sales, finance and overseas personnel. Topics include gifts, donations, conflicts of interest, whistleblower protection and violation handling. Training and assessments must be documented, and relevant requirements communicated to business partners.

培训对象覆盖全体董事、管理人员、员工及代表公司行事的第三方。新入职员工应在到岗30日内完成廉洁与反贿赂必修培训；高风险岗位人员每年至少接受一次专项培训并签署廉洁承诺书。

Training covers all directors, managers, employees and third parties acting for the Company. New hires complete mandatory integrity and anti-bribery training within 30 days of joining; personnel in high-risk positions receive targeted training at least annually and sign an integrity commitment.

公司建立培训档案，记录培训时间、内容、参加人员及考核结果，并作为绩效考核与岗位调整的参考。

The Company maintains training records covering dates, content, participants and assessment results, which are considered in performance evaluation and job rotation.

第九条 举报渠道与举报人保护
Article 9 Reporting and Whistleblower Protection

员工、合作伙伴及其他利益相关方可实名或匿名举报，基于合理怀疑即可提出，无须确凿证据。监察部独立受理，严格保护举报人、证人和配合调查人员的信息及合法权益，禁止降职降薪、排挤、威胁等任何报复；善意举报未获证实的，不因此追责。

Employees, business partners and other stakeholders may report by name or anonymously based on reasonable suspicion, without conclusive evidence. The Supervision Department handles reports independently. The Company protects whistleblowers, witnesses and persons assisting investigations, including their information and legitimate rights. Retaliation, including demotion, pay cuts, exclusion and threats, is prohibited. Good-faith reporters shall not face liability solely because concerns remain unsubstantiated.

举报邮箱：lyjcb@linyang.com　举报电话：025-86312121。也可通过公司官网、微信公众号“廉洁林洋”、来信或当面反映。

Reporting email: lyjcb@linyang.com. Telephone: +86 25 86312121. Reports may also be submitted via the Company website, the “廉洁林洋” (Integrity Linyang) WeChat official account, by post or in person.

公司建立多渠道举报受理机制，举报信息由监察部专人管理并严格保密。未经举报人同意，不得披露其身份信息；确因调查需要的，应在其知悉范围内最小化披露。对打击报复行为，一经查实即按红线行为处理。

The Company provides multiple reporting channels, with reports managed by designated Supervision Department staff under strict confidentiality. A reporter’s identity may not be disclosed without consent; where disclosure is necessary for an investigation, it must be minimized to those who need to know. Retaliation, once substantiated, is treated as a red-line violation.

第十条 违规行为处理程序
Article 10 Procedures for Handling Violations

1. 登记与初核：监察部收到举报后2个工作日内登记并确认受理；高风险线索24小时内启动初核及保护评估。一般举报原则上30日内办结，延期须说明理由并留档。

1. Registration and preliminary review: Register and acknowledge reports within two working days. Start high-risk preliminary review and protection assessment within 24 hours. Generally conclude ordinary reports within 30 days; justify and document extensions.

2. 调查与审议：按权限批准立案，依法取证、访谈核查，形成书面报告并分级报批。调查人员存在利益冲突应回避；涉及监察人员的举报，由总裁或董事会指定人员独立调查，涉事人员不得参与。

2. Investigation and review: Authorized investigations must collect evidence lawfully, conduct interviews and verification, and produce written reports for approval at the applicable levels. Conflicted investigators must recuse themselves. Allegations against supervision personnel shall be investigated independently by persons designated by the President or Board, excluding those concerned.

3. 处理与申诉：贿赂、回扣、串标和报复等经查实的红线行为，直接进入最高等级处置程序。对责任人员依法依规给予警告、降职直至解除劳动合同等处理，并追究管理责任；违规合作方可被限期整改、暂停或终止合作、列入黑名单并追偿损失，涉嫌违法犯罪的移送有关机关。处理前听取陈述申辩并送达书面决定；责任人可在收到决定书后5个工作日内向董事会书面申诉。

3. Action and appeal: Substantiated red-line violations, including bribery, kickbacks, bid rigging and retaliation, require highest-level handling. Personnel face lawful sanctions, including warnings, demotion or dismissal, with managerial accountability. Partners may face remediation, suspension, termination, blacklisting and loss recovery; suspected unlawful or criminal conduct goes to competent authorities. Statements and defenses must be heard before written decisions are served. Those held accountable may appeal in writing to the Board within five working days of receipt.

4. 整改与反馈：明确责任、措施和期限，由监察部复查归档，在安全保密前提下向实名举报人反馈进度和结果。一般监察档案原则上至少保存10年，重大及高管案件永久保存；针对发现的问题完善制度并开展警示教育。

4. Remediation and feedback: Specify responsibilities, actions and deadlines. The Supervision Department verifies remediation, archives records and provides safe, confidential progress and outcome feedback to named reporters. Retain ordinary supervision records for at least ten years in principle, and major and senior-executive cases permanently. Findings must inform policy improvements and lessons-based training.

对主动报告、积极配合调查并及时纠正的员工，可依法依规从轻或减轻处理；对隐瞒不报、毁灭证据、串供或打击报复的，从重处理。

Employees who self-report, cooperate actively with investigations and correct issues promptly may receive mitigated or reduced sanctions in accordance with law and Company rules. Concealment, destruction of evidence, collusion or retaliation is sanctioned more severely.

第十一条 监督与考核
Article 11 Monitoring and Performance Evaluation

监察部按月统计举报受理、初核、立案及办结情况，按季度开展合规检查，每年形成反腐败工作报告报总裁及董事会审议，内容包括风险评估结果、案件处理情况、整改成效及下一年度工作计划。

The Supervision Department compiles monthly statistics on reports received, preliminary reviews, cases opened and cases closed, conducts quarterly compliance inspections, and prepares an annual anti-corruption report for the President and the Board covering risk assessment results, case handling, remediation outcomes and the next year’s work plan.

关键绩效指标包括：反腐败培训覆盖率100%、高风险岗位廉洁承诺签署率100%、举报按期办结率不低于90%、举报人保护零报复、重大贿赂腐败事件为零。考核结果纳入管理层及相关部门的年度绩效评价。

Key performance indicators include 100% anti-corruption training coverage, 100% signing of integrity commitments by high-risk positions, an on-schedule case closure rate of no less than 90%, zero retaliation against whistleblowers and zero major bribery or corruption incidents. Results are incorporated into the annual performance evaluation of management and relevant functions.

第十二条 附则
Article 12 Supplementary Provisions

本制度经公司审批发布后施行，由监察部解释、实施并定期修订。境内外业务应遵守适用法律，不得降低公司廉洁标准；未尽事项执行配套制度，中英文有差异时以中文为准。

Effective upon Company approval and issuance, this Policy is interpreted, implemented and periodically revised by the Supervision Department. All operations must follow applicable laws without lowering Company integrity standards. Supporting policies govern other matters. The Chinese text prevails.