WHISTLEBLOWING REPORT FORM

COMPLIANCE POLICY

1. Whistleblowing Misconduct

Bribery, corruption, or the giving/receiving of improper benefits.
Financial or accounting fraud (e.g., falsification of documents, inflated records, concealment of revenue, etc.).
Abuse of authority or position for personal gain and/or to the detriment of the Company.
Insulting, offensive behavior, sexual harassment, workplace harassment, or discrimination.
Leakage, disclosure, or misuse of confidential information or the Company's trade secrets to third parties without authorization.
Violations of occupational safety, health, or environmental regulations.
Retaliation or adverse treatment against whistleblowers.
Any other acts in violation of laws, the Code of Conduct, or the Company's internal labor regulations.

2. Confidentiality Commitment

All reports shall be received and handled under strict confidentiality; the identity and lawful rights of the whistleblower shall be fully protected.

3. Whistleblowing Report Contents

Please fill out the information below.
Language: Vietnamese or English
Within three (03) days from the date of submission, Compliance Team shall notify the whistleblower of the receipt of the case through the contact information provided.
To facilitate effective review and investigation, reporters are encouraged to provide as much relevant information and supporting evidence (as possible). Please note that insufficient information may limit our ability to verify and investigate the reported matter.
In urgent cases, please contact Compliance Team via email at compliance@lotte.vn or hotline: 024.3333.6023.

Required Information

Email (*)

Title (*)

Details (*)

Optional Information

Full Name

Phone Number

Other Relevant Persons (if known)

Attachment(s)

Attach file(s) (image, message, email, etc.)

Lotte Property & Development Vietnam Co., Ltd. and Lotte Coralis Vietnam Co.,Ltd regard compliance with laws, ethical standards, and transparency as the foundation of sustainable development. Through this Compliance Policy, the Companies are committed to establishing a workplace environment founded on integrity, transparency, and fairness for all employees, while at the same time reinforcing the firm trust of customers, business partners, and the broader community.

Article 1. Purpose

To support the Board of Directors in ensuring that the Company’s operations are conducted in compliance with applicable laws, internal regulations, and ethical standards.
To manage compliance risks, thereby safeguarding the Company’s reputation and legal standing.
To strengthen the internal control system, ensuring transparency, accountability, and compliance across all operations.
To identify, prevent, and address misconduct related to ethics, human rights, corruption, fraud, abuse of power, harassment, or discrimination.
To uphold and ensure occupational safety, health, and environmental standards as a core value, on an equal footing with business ethics and integrity, across all project management and operational activities of the Company.

Article 2. Scope of Application

This Policy applies to:

All employees and the Company’s Board of Director; and
Third parties related to the Company’s operations, including but not limited to business partners, customers, vendors, contractors, suppliers, agents, and other relevant parties, to the extent applicable to their relationship or transactions with the Company.

Article 3. Principles of Compliance

To comply strictly with internal regulations, procedures, and policies.
To act with transparency and integrity, without condoning or concealing acts of fraud, bribery, or corruption.
To respect human rights and foster a fair working environment free from discrimination.
To maintain confidentiality of information and use personal data in accordance with applicable laws.
These compliance principles shall apply, as appropriate, to third parties when engaging in activities, transactions, or cooperation with the Company.

Article 4. Duties of the Compliance Team

To advise and support the Board of Directors in implementing, monitoring, and updating the compliance policy.
To manage compliance risks and propose preventive and corrective measures upon detection of violations.
To maintain and oversee the internal control system, ensuring transparency and accountability in operations.
To receive, safeguard, and process reports of violations in a fair and objective manner.
To conduct training and communication activities to enhance compliance awareness among all employees.
To cooperate with relevant departments and competent authorities, when necessary, in handling compliance-related matters.
Provide the compliance policy and whistleblowing channels to relevant third parties

Article 5. Disciplinary Measures for Violations

For employees and the Board of Directors, violations shall be handled in accordance with internal regulations and applicable laws.

Any violations of applicable laws, policies, or agreements between the parties may result in the application of appropriate measures under the relevant contracts, including but not limited to corrective actions, compensation for damages, suspension or termination of cooperation, and/or other legal remedies in accordance with applicable laws.

Article 6. Protection of Whistleblower Identity

The Company is committed to maintaining the strict confidentiality of whistleblowers’ identities and all related information, and to preventing any form of retaliation, discrimination, or disadvantage against individuals who report violations. At the same time, the Company shall endeavor to protect victims and other related parties from any adverse consequences arising from the reporting of violations.

Article 7. Whistleblowing Method

All subjects falling within the scope of application according to Article 2 of this Policy are encouraged to promptly report any violations or indications of misconduct identified in connection with any Company-related activities.

Reports may be submitted through the “Report Center” channel on Lotte’s internal system or via the link: https://www.lottecenter.com.vn/report-center/. The Company is committed to protecting the confidentiality of the reporter’s identity and handling all reports in an objective, transparent manner and in compliance with applicable regulations.

Article 8. Commitment of the Board of Directors

By effectively complying with Vietnamese laws, including but not limited to the Criminal Code, the Civil Code, the Labor Code, the Law on Anti-Corruption, the Law on Gender Equality, the Law on Cybersecurity, and the Law on Denunciations, together with the implementation of a whistleblowing system, the Company not only ensures full compliance with national legislation but also endeavors to achieve fairness and transparency in corporate governance.

The Company’s Board of Directors affirms its commitment to building and maintaining a culture of compliance as a core value, ensuring that all operations are conducted on the basis of transparency, accountability, and sustainable development. This constitutes a key factor in creating a working and business environment for all employees, partners, contractors, and other relevant stakeholders of the Company.

General Director of Lotte Property & Development Vietnam Co., Ltd and Lotte Coralis Vietnam Co., Ltd

MR. SEOL DONG MIN

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