Code of Ethics

of

Next Logistics Ltd.

Plovdiv, 36 Rogoshko Shose Street

Purpose and Scope

This Code of Ethics defines the fundamental principles, values, and rules of conduct that all employees, managers, partners, and suppliers of Next Logistics Ltd. must adhere to.

The purpose is to ensure integrity, respect, legality, and sustainability in all aspects of our operations.

Core Values

• Honesty and Integrity – We always act openly, conscientiously, and transparently.
• Respect – We treat every person with respect and dignity, regardless of position, gender, age, ethnicity, religion, beliefs, or any other external characteristics or attributes.
• Responsibility – We take personal and professional responsibility for our actions.
• Sustainability – We work with care for the environment, society, and future generations.
• Collaboration – We strive for open communication and teamwork.

Compliance with Law and Internal Rules

All employees are required to comply with:

• the applicable legislation of the Republic of Bulgaria and the European Union;
• the company’s internal policies and procedures;
• contractual obligations with suppliers, clients, and partners.

📌 Violations of the law or of this Code are considered serious breaches and are subject to sanctions.

Workplace Ethics

• Any form of discrimination, harassment, threats, or disrespectful behavior is prohibited.
• We encourage open and respectful communication across all organizational levels.
• All decisions regarding recruitment, training, compensation, and development are based on competence and merit.

Health, Safety, and Work Environment

• The company provides safe and healthy working conditions.
• Every employee must follow safety rules and report potential risks.
• The use of alcohol, drugs, or other substances that endanger safety during work is strictly prohibited.

Conflict of Interest

• Employees and representatives of Next Logistics Ltd. must avoid any situations that could lead to a conflict of interest.
• Any suspicion of a conflict of interest must be promptly reported to the Legal Department or anonymously through the company’s internal whistleblowing system.

Information Protection

• Confidential information about the company, clients, and partners must be safeguarded and not disclosed without authorization.
• Personal data must be processed and stored in compliance with Regulation (EU) 2016679 (GDPR), the Personal Data Protection Act (PDPA), and the Internal Data Protection Policy of Next Logistics Ltd.

Corruption and Gifts

• All forms of bribery, corruption, or undue influence are strictly prohibited.
• Gifts, services, or benefits may only be accepted if they are of low value and do not create any obligation.
• Any potential suspicions of misconduct must be reported immediately.

Sustainability and Environmental Protection

• The company and its employees are committed to minimizing their negative impact on the environment.
• We encourage energy efficiency, recycling, and responsible use of resources.

Relations with Suppliers and Partners

• We work only with verified partners who share our ethical standards.
• We require suppliers to respect human rights, labor standards, the laws of the Republic of Bulgaria, and EU legislation.

Reporting Violations

Every employee has the right and obligation to report

• violations of this Code
• corrupt practices
• health and safety hazards
• other irregularities they have witnessed.

📌 Reports may be submitted anonymously in accordance with the company’s internal Whistleblowing System and the Law on the Protection of Persons Reporting or Publicly Disclosing Information on Breaches.

Entry into Force

• This Code of Ethics is approved by Vasil Yordanov Bosneshki, Manager of Next Logistics Ltd., and is mandatory for all employees
• This Code enters into force immediately upon its adoption.

📅 Last updated June 10, 2025