Anti-Corruption and Anti-Bribery Policy

of
Next Logistics Ltd.
Plovdiv, 36 Rogoshko Shose St.

As a leader in the logistics sector, Next Logistics Ltd. recognizes its contribution and responsibility to the entire logistics industry, as well as to all its partners and employees. The company is fully committed to conducting ethical, transparent, and lawful business operations and maintains zero tolerance toward all forms of bribery and corruption.

This policy defines the principles and rules that all employees, managers, partners, and suppliers must follow in order to prevent, identify, and report instances of bribery and corrupt practices.

Purpose of the Policy

The policy aims to:

• Ensure that all company activities are conducted with integrity and in compliance with the law;
• Prevent any form of bribery, fraud, abuse of influence, or corruption, emphasizing that such acts are illegal and criminal under the laws of the Republic of Bulgaria and international legislation;
• Protect the reputation and trust in Next Logistics Ltd.

Scope of Application

This policy applies to:

• All employees and managers of Next Logistics Ltd.
• All business partners, suppliers, subcontractors, and consultants working with or on behalf of the company.

Definitions

To avoid any form of bribery and corruption, the following terms are clearly defined:

• Bribery – the offering, giving, receiving, or requesting of an unauthorized benefit (money, gifts, services, or other advantages) with the intent to influence decisions or actions.
• Corruption – abuse of official position for personal gain or for the benefit of a third party.

Core Principles and Rules of Next Logistics Ltd.

• No tolerance for bribery and corruption – Next Logistics Ltd. ensures that the company and all its employees and contractors are aware of the meaning and implications of these terms in order to prevent, identify, and report any violations.
• The company conducts due diligence and verification of all individuals and organizations it works with. In cases of suspected fraud, bribery, or corruption, reports must be made to the competent persons and/or authorities through the established procedures.
• Participation in any form of bribery—whether directly or through intermediaries—is strictly prohibited.
• Prohibition on offering or accepting advantages – no employee may offer, provide, receive, or request gifts, money, or services that could influence the objectivity of business decisions.
• Business partners are not permitted to offer bribes in order to influence the company’s business decisions.
• Only symbolic gifts or gestures of courtesy that do not create obligations and are consistent with good business practice are allowed.

Transparency and Accountability

Next Logistics Ltd. requires that all financial and business operations be documented accurately, correctly, and in full compliance with legal requirements.

Reporting Violations

Any employee who suspects bribery, corruption, or any other form of misconduct is obliged to immediately report it to:

• Their direct supervisor;
• The Legal Department;
• The internal whistleblowing channels of Next Logistics Ltd.

If necessary and following verification, the company will report the matter to the relevant competent authorities.

All reports will be treated confidentially, and individuals who submit reports in good faith are protected from retaliation.

📅 Last updated June 10, 2025