JAGUAR BITE S.A.S. (hereinafter, “JAGUAR”) has developed this Environmental and Social Policy in order to seek a safe and healthy environment for its employees, contractors, shareholders and collaborators.It is in JAGUAR’s interest to generate well-being in the areas where it provides its services and carries out its activities. In this sense, JAGUAR, welcomes and complies with the guidelines established in the national and international regulations, its codes and internal policies regarding environmental and social welfare.
This policy aims to ensure early identification of potential environmental and social risks so that where prevention is not possible, adverse environmental, social and human rights impacts can be minimized, mitigated, compensated or remedied, while increasing positive impacts. JAGUAR favors preventive measures over mitigation or compensation measures whenever possible.
In turn, the policy seeks to improve predictable, transparent and accountable decision-making, including meaningful, informed and accessible participation by affected people and the general public, especially as it relates to JAGUAR projects.
This policy applies to all of JAGUAR’s ordinary operations, and to all projects it undertakes that may have environmental and social risks or impacts.
Social and environmental good is built through recurring ways of acting. Therefore, it is important to understand JAGUAR’s environmental principles, as they are a guide for the actions of employees, contractors and/or collaborators of the company. With the application of these principles, a positive social and environmental impact is achieved. The principles that guide JAGUAR in its actions are:
• Respect for human rights: Guaranteeing respect for the principles, rights and freedoms of all people; granting employees working conditions and terms of employment in accordance with national legislation, providing equal opportunities and guaranteeing the necessary conditions for their safety; always acting without any type of discrimination based on social condition, race, gender, age, social, political or ideological beliefs.
• Evaluation and management of environmental and social risks and impacts: Recognizing the relevance of environmental and social management of projects, applying all necessary measures to identify, prevent, mitigate, correct or control and/or compensate the risks and impacts of projects affecting executors, contractors, subcontractors, employees, suppliers, ethnic communities, social groups, biodiversity and natural resources.
• Efficient use of natural resources and pollution prevention: Applying the necessary measures to promote initiatives that promote the sustainable use of resources, implementing the necessary measures to prevent, mitigate, correct and/or compensate for adverse impacts on human health and the environment, avoiding and minimizing pollution generated by the activities of the different projects.
Community health and safety: Ensure the health and safety of the communities in the areas of influence of the different projects, through the design and implementation of the necessary measures to prevent, mitigate and control the risks and possible impacts generated by the projects.
• Duty to Report: All employees, collaborators and/or contractors of JAGUAR, especially those with whom commercial or contractual relationships have been established, must seek to ensure humane, environmental and social conduct. Therefore, when there is evidence of an activity or situation that demeans or disfigures this human and environmental performance, it must be reported to JAGUAR in order to take the corresponding actions to mitigate the damage.
Every employee, contractor, shareholder and/or collaborator of JAGUAR must seek to ensure that their actions are aimed at a healthy environment and social welfare. For this reason, all participants in the projects must seek the practicality of the different issues that permeate it.
The Compliance Committee, in its periodic deliberations, will review the environmental and social management of the projects, as well as inform those in charge of each project of the measures to be applied to comply with the principles established herein.
In the event of evidence of acts that affect or jeopardize the environment or social welfare and/or any related regulation, it is requested to report them to the Compliance Committee by contacting legal@jaguarbite.com. JAGUAR may take measures according to the process established in the Compliance Committee, and/or report them to the competent authorities.
JAGUAR BITE S.A.S. (hereinafter, “JAGUAR”) has developed this Ethics and Anti-Corruption Policy to ensure transparency and good governance of the company. This is built according to the
recommendations of the OECD, the Foreign Corrupt Practices Act (FCPA) of the USA, and the Bribery Act of the UK. This document establishes the guidelines for the expected behavior of JAGUAR employees, contractors and/or collaborators in different situations that may arise in their daily work.
Through this Policy, JAGUAR seeks that all its commercial and operational activities, from all levels of society, are developed within the highest ethical standards, and with a transparent behavior. Currently, Colombian and international regulations have established acts that go against transparency and ethics, such as bribery, corruption, and/or acts that seek their own benefits for collaborators and/or actors of the company. Therefore, JAGUAR wishes that its activities are aimed at an ethical behavior that generates an ethical and transparent culture in all internal and external relations of the company.
This policy is to be duly complied with and applied by all employees and contractors of the company, third parties and any other person who participates in the company or collaborates with its operation.
Ethical and transparent behavior is built through recurring ways of acting. Therefore, it is important to understand JAGUAR’s ethical principles, which are a guide for the actions of employees, contractors and/or collaborators of the company. When in doubt about whether a certain action or omission may have integrity or transparency issues, we must review whether the elements of that conduct are in line with JAGUAR’s principles (pillars).
Thus, the following principles should be used:
• Objectivity: All of JAGUAR’s actions shall be carried out in accordance with the rules in force for the selection of contractors, suppliers or any type of beneficiary or ally. The selection of suppliers must be based on data, evidence and documentation that allows concluding that the selected service or supplier is objectively suitable or adequate. In many cases it is impossible to eliminate subjectivity, but this should not be an obstacle to always try to have reference points, market studies, evaluations with variables that avoid favoring friends, associates or people to whom favors are owed or to whom favors are sought in return.
• Promptness: Being ethical is not only about feeling good, but also about showing empathy and commitment to the people who depend on our actions being timely. The best will of our collaborators is useless if things do not happen or arrive too late. We must promote efficiency in the search to achieve results that contribute to the common good and to JAGUAR. Speed is not a race to the top, but a commitment to obtain timely results for the entity and for the stakeholders that surround us. The economic costs of a lack of institutional speed can be as damaging to society as the resources lost to corruption.
• Integrity: Integrity is the consistency between what is said and what is done. Many organizations preach certain values but their practices do not show it. An ethical and transparent organization does not acquire this status by having an ethical guide but by acting ethically. Integrity requires us to treat all our collaborators and colleagues with respect, regardless of their status or rank. Integrity invites us to be clear and empathetic towards our stakeholders, avoiding favoritism or believing that in some cases the end justifies the means. Integrity does not allow exceptions. That is why all actions of JAGUAR and its collaborators will be governed by a transparent and empathetic behavior (without exceptions).
• Duty to Report: All employees, collaborators and/or contractors of JAGUAR, especially those with whom commercial or contractual relationships have been established, must seek to act transparently and ethically at all times. Therefore, when there is evidence of a corrupt activity or situation that threatens the ethical good of the company, the facts or circumstances that may be considered acts of corruption or bribery must be brought to the attention of the Compliance Committee.
All employees, contractors, shareholders and/or collaborators of JAGUAR must seek the good of the company, and therefore their actions must be aimed at preventing the aforementioned principles from being violated, or the following actions or activities from being carried out:
• Paying, offering, accepting or receiving a bribe. Bribery is understood as the giving or receiving, by a person, of anything of value (usually money, gifts, loans, rewards, favors, commissions or entertainment), as an inducement or improper reward for obtaining business or any other benefit.
• Participate in any form of fraud, bribery, or corrupt practices (corruption is understood as any act, attempt or deliberate omission to obtain a benefit for oneself or for third parties to the detriment of JAGUAR’s principles, regardless of the financial effects on the companies), directly or indirectly.
• Not to maintain ties with employees, managers, suppliers or third parties who have been convicted of criminal activities related to fraud, bribery, money laundering, and/or any act of corruption.
Not to offer, pay or give anything of value to a public or private official for the purpose of obtaining
business or any benefit for JAGUAR or its projects.
• Do not induce a public or private employee, whether local or foreign, to do anything illegal or unethical.
• Does not offer or receive anything of value in exchange for another to obtain business or the award of JAGUAR contracts and/or projects.
• Making a false or misleading entry in JAGUAR’s books or financial records.
• Acting as an intermediary for a third party in the solicitation, acceptance, payment or offer of a bribe or kickback.
• Do anything to induce, aid or permit anyone else to violate these rules, standards and/or principles of this policy.
• Paying an official or business person to expedite a procedure, permit and/or any type of authorization.
• Engage an agent, consultant or other intermediary if they have reason to suspect that they will
pay bribes on behalf of JAGUAR and/or its customers.
• Not offer, solicit or receive improper payments on behalf of JAGUAR. All fees and expenses paid
to third parties must represent appropriate and justifiable remuneration for legitimate services to be provided and must be paid directly to the third party. Accurate financial records of all payments
are required.
• Do not make expenses, invitations or gifts without pre-approval of the general management.
• Making bribes that simulate donations from JAGUAR to specific suppliers.
• Modifying or altering JAGUAR’s books of account.
• Acting in one’s own favor by being involved in a conflict of interest. Conflicts of interest are situations in which, due to personal or professional situations, we privilege particular interests over the interests of JAGUAR. In order to prevent conflicts of interest from materializing, it is best to record the situations that could be considered conflicts, or those that currently arise, so that they can be dealt with appropriately.
The above list only mentions some corrupt or unethical situations that may arise during the operation of JAGUAR, so you should always seek to act for the common good of JAGUAR. If there are any doubts about the activities or situations in which you are involved, contact the Compliance Committee who will be able to provide recommendations on how to act in specific situations.
In the event of evidence of corrupt and/or unethical acts mentioned in this document, and/or in any regulation, you are requested to report to the Compliance Committee the contact legal@jaguarbite.com or your superior or leader to help you with the situation. JAGUAR may take measures according to the process established in the Compliance Committee, and/or report to the competent authorities.
Procedures are in place to ensure that such complaints are investigated and that, if necessary, appropriate action is taken. JAGUARA will not permit any form of retaliation against an employee or contractor who makes a good faith report of an actual or suspected violation of this Policy.
Failure to comply with this Policy may result in disciplinary action and dismissal of the employee or termination of the service provider’s contract. The above, after appropriate analysis and in accordance with the applicable labor or contractual regime, being, in any case, of the utmost seriousness any form of corruption.
It is the responsibility of each and every one of the managers and employees to strictly comply with the provisions herein, and it is the responsibility of the directors and managers to explain and make this Policy known among their collaborators and to supervise its compliance. Supervisory mechanisms will be implemented by the Compliance Committee to verify the application of the provisions of this Policy. If there is any evidence of possible non-compliance with the provisions of this Policy, the appropriate investigation will be carried out.
JAGUAR BITE S.A.S. (hereinafter, “JAGUAR”) committed to the Republic of Colombia and to society, has prepared this prevention policy in order to facilitate the prevention, detection, reporting, sanctioning and mitigation of Money Laundering, Financing of Terrorism, and Financing of the Proliferation of Weapons of Mass Destruction. The best practices of the industry and the guidelines defined by the Superintendence of Companies will be used in relation to the counterparties with which JAGUAR carries out commercial activities.
The following is a description of the general Colombian legal framework that corresponds to the implementation of a risk identification system used by JAGUAR for the development of these policies:
● Law 1121 of 2006. Reports to the UIAF in relation to persons included in international lists binding Colombia in accordance with international law.
● Law 1708 of 2014. Report of assets that may be subject to forfeiture of ownership.
● Chapter X of the Basic Legal Circular of the Superintendence of Corporations: It imposes the obligation to comply with the regime of Self-Control and Integral Risk Management LAFT/FPADM and report suspicious transactions to the UIAF.
This policy is to be duly complied with and applied by all employees and contractors of the company, third parties and any other person involved in the company or its operation.
The policies for the prevention of Money Laundering, Financing of Terrorism and Financing of the
Proliferation of Weapons of Mass Destruction prepared by JAGUAR aim to minimize the risk in which the company may be used or be involved in money laundering, financing of terrorism and weapons and/or other criminal activities.
JAGUAR discloses its anti-money laundering policies to its employees and external contractors for the duration of the contractual relationship and follow-up measures will be taken for their respective control. As a result, all employees, collaborators, shareholders and/or contractors of JAGUAR are obliged to comply with the manual and to report any unusual or suspicious transactions that should be reported to the Compliance Committee for action.
Based on the known risks in the audiovisual sector, having them fully identified will allow a satisfactory risk prevention. These risks will be established in the respective Compliance Committee minutes, which will be informed to JAGUAR’s employees, collaborators and/or contractors. These policies contemplate the following steps to identify, prevent, control and manage the Risk of Money Laundering, Financing of Terrorism and against the Financing of the Proliferation of Weapons of Mass Destruction (hereinafter “ML/FT/FMDL”) and the consequences of its materialization:
JAGUAR must identify the risk factors, as well as the associated risks. To do so, JAGUAR deploys the following activities:
a. Classifies LA/FT/FPADM Risk Factors
b. Establishes, once the ML/FT/ATF/AMLF Risk Factors are identified, individualized, segmented and classified, the methodologies to identify the specific ML/FT/AMLF risk, as well as other possible associated risks. Based on this classification and segmentation, the risks are identified and individualized.
c. It establishes, once the ML/FT/ATF/AMLAP Risk Factors have been classified and segmented, the conditions of time, mode and place, as well as the relevance and priority with which the Due Diligence measures must be executed.
d. It has and implements the mechanisms and measures that allow for an adequate knowledge,
identification and individualization of the applicable ML/FT/ATF/MFATF Risk Factors.
After identifying the risks and associated risks, the probability or occurrence of each of these risks will be established, as well as the impact that would be generated in the event of materialization. Measurements may be qualitative or quantitative in nature. For the measurement or evaluation of
JAGUAR risk:
a. Establish the methodologies for the measurement or evaluation of ML/FT/ATF/ AML/CFTDP Risk, in order to determine the possibility or probability of its occurrence and the impact in case it materializes.
b. Include measurements or evaluations of ML/FT/ATF/CFTDP Risk individually and consolidated against each one of the ML/FT/ATF/CFTDP Risk Factors and the specific risks that were identified.
c. Evaluate the ML/FT/ATF/MFATF Risk when entering new markets or offering new services.
JAGUAR shall adopt reasonable measures to control the risk to which it is exposed. The measures taken must be reflected in the reduction of the possibility or probability of incurring exposure to any of the identified risks.
To control ML/FT/ATF/MFATF Risk, JAGUAR:
a. Establish the necessary action plans to mitigate any risks to which it is exposed.
b. Establish controls and tools for the detection of unusual operations and suspicious operations, based on the ML/FT/FPADM Risks identified in the classification, segmentation and individualization of the ML/TF/ATF/ATF/MFATF Risk Factors and according to the ML/TF/ATF/MFATF Risk Matrix, taking into account that the higher the risk, the greater the control.
JAGUAR maintains controls and vigilance with respect to risks that may affect the organization, which allows it to identify unusual and/or suspicious transactions.
To monitor JAGUAR risk:
a. Performs periodic reviews of the organization’s internal movements
b. Performs validations of customers and/or persons who are directly or indirectly related to the company.
The above will be done whenever JAGUAR deems necessary, or according to communication or complaints made by third parties.
The policies adopted against money laundering, financing of terrorism and financing of the proliferation of weapons of mass destruction, which will be applied by JAGUAR to its collaborators, employees and contractors, define the following:
POLICY 1. To cooperate in the fight against money laundering and terrorist financing by taking appropriate and necessary measures by applying the risk factors identified in the risk matrix.
POLICY 2. DUE DILIGENCE (Knowledge of customers, suppliers and collaborators): The purpose of this policy is to know the counterparty with whom you wish to contract, where it will safeguard the reputation of the entities, reducing the possibility of becoming a vehicle or victim of financial crime. The relevant aspects of this policy are the identification, validation and acceptance of customers and suppliers. When a supplier is known to have a history of dubious origin, and/or may be related to illegal activities, JAGUAR will duly review the supplier to see if it can indeed be contracted to provide the service. Likewise, if the supplier is providing the service, and JAGUAR becomes aware of any activity that goes against this Policy, it may terminate the corresponding contract and/or initiate the appropriate disciplinary process. If the employee or contractor learns that the supplier is in one of these situations, he/she may notify the Compliance Committee by e-mail at legal@jaguarbite.com, who will indicate the procedure to be followed.
In this sense, JAGUAR does not have, and will not contract, with the following list of CUSTOMERS AND SUPPLIERS NOT ADMITTED. JAGUAR will not admit within its lists of clients or suppliers to companies or natural persons linked to:
– Activities related to prostitution, pornography, stalking and/or child abuse
– Activities related to drug and/or prohibited substances trafficking, smuggling, tax evasion and money laundering.
– Persons of questionable integrity or honesty, especially those known to be linked to any type of crime.
– Bribery activities, money laundering or other corrupt conduct that violates JAGUAR’s corruption policy.
– Individuals or companies that refuse to provide the information or documentation required for the linkage.
COLLABORATION CRITERIA: The performance of all members of the company in the prevention of Money Laundering and Financing of Terrorism shall always be in accordance with the following business principles and values that are framed within the highest ethical standards. The following are defined as specific criteria:
• Knowledge of related third parties: Any JAGUAR employee, employer and/or contractor involved in operations or transactions of a national or international nature is obliged to apply the control measures established by JAGUAR in this policy and in the procedures for the proper and diligent identification of third parties, within the framework of their functions.
• Collaboration for the achievement of the objectives: Every JAGUAR employee, employer and/or contractor is obliged to collaborate in the verifications or collection of information required to comply with this Policy, as well as to report the operations that within the normal development of their work and what is defined in this policy correspond to activities not admitted by JAGUAR.
• Confidentiality of information: No employee, employer and/or contractor of JAGUAR, may disclose to third parties, information on procedures or controls on Money Laundering or Financing of Terrorism, as well as updates and/or reports that are generated.
CONFIDENTIALITY: JAGUAR’s employees, collaborators and contractors may not leak information to third parties about the processes or controls established within the organization for the identification of money laundering, financing of terrorism and financing of the proliferation of destructive weapons, as well
as the reports that may be delivered to the competent authorities.
POLICY 5. To cooperate with the authorities in providing information requested in the development of money laundering and terrorist financing investigations.
POLICY 6. DISCLOSURE All JAGUAR employees must be familiar with the guidelines established for the
identification and mitigation of money laundering, financing of terrorism and financing of the proliferation of destructive weapons.
JAGUAR conducts its operations under the following principles:
• Comply with national and international laws in force, as well as the rules and regulations that apply to the activity and related to Money Laundering and Financing of Terrorism.
• Comply with the fundamental principles of the United Nations Global Compact.
• Comply with the Anti-Corruption and Business Ethics Code.
• Act with transparency in the execution of work and in the results obtained in the activities of the companies.
• Manage risk in a responsible, reasonable and sustainable manner.
• We do not negotiate with linked parties on the UN and OFAC lists
(https://sanctionssearch.ofac.treas.gov/).
JAGUAR BITE S.A.S. (hereinafter, “JAGUAR”) has developed this Discrimination and Sexual Harassment Prevention Policy to ensure an environment and atmosphere free of discrimination or
harassment, leading to a respectful and dignified treatment of its employees and service providers.
This policy is to be duly complied with and applied by all employees and contractors of the company, customers, third parties and any other person who participates in the company or collaborates with its operation.
None of the following actions will be accepted at JAGUAR:
1. Acts of Discrimination: Discriminatory action based on a person’s status in JAGUAR’s activities and operations. For purposes of this policy, discriminatory action includes, but is not limited to, firing, refusing to hire, denying training, failing to approve promotions and discriminating in compensation or other terms, conditions or privileges of employment or contract based on race, color, sex, age, marital status, union membership, religion, political opinion, national origin, national extraction, social origin, disability, gender identity or sexual orientation. This also includes urging or assisting anyone to take discriminatory actions.
2. Sexual Harassment: Action of harassment, harassment, whether expressed verbally or physically with terms, concepts, signs, images that have a sexual connotation, lewdness or body exhibitionism, or takes advantage of any circumstance of need or disadvantage of the victim, to one or more persons of either sex, without the express consent of the victim, which has the purpose, or produces the effect of violating the dignity of the person, in particular when an intimidating, degrading or offensive environment is created. The following shall be considered, but
not limited to, in particular as sexual harassment:
* Jokes, inappropriate and sexual compliments;
* Conversations with sexual content that assault male or female collaborators;
* Looks, lewd gestures, grimaces or others that may be classified as such according to the analysis of each particular case;
* Photographs with sexual content;
* Telephone calls, mail or any form of electronic communication with sexual content;
* Pressures to go out or invitations with sexual intentions;
* Holding or cornering a female or male employee for sexual purposes;
* Undue touching
* Both physical and psychological pressures to have intimate contacts.
3. Harassment: Harassment is any conduct that constitutes repeated aggression or harassment, exercised by the employer or by one or more employees or collaborators of JAGUAR, against another or other collaborators, by any means that results in the affected person(s) being undermined, mistreated or humiliated, or that threatens or harms their work situation or their opportunities to provide services. Harassment actions include, but are not limited to:
* Repeatedly humiliating, using insults, negative stereotypes or slurs that affect the dignity of the person;
* Using offensive language in the way of relating to others, making bad jokes, etc. or mock other collaborators or collaborators;
* Making offensive comments about a person’s status, appearance or sexual orientation;
* Circulating or posting offensive pictures, cartoons, posters, letters, notes, e-mails, invitations, or other materials;
* Using company e-mail or Internet resources to receive, view or send jokes, pictures, posters or other similar offensive materials;
* Intimidating acts, such as bullying or threats based on a person’s status;
* To discredit a person, damage his or her honor or fame;
* Treating someone badly by words or physical aggression;
* Any other conduct that demonstrates hostility, disrespect or degradation of a person based on that person’s status.
The aforementioned list is not exhaustive. If for any reason the employee or service provider feels that his/her dignity is being violated during the provision of his/her services by another person, boss, colleague and/or third parties related to JAGUAR, it will be taken into account under the terms of this policy.
In the event that you become aware of acts of discrimination or harassment mentioned in this document, and/or in any regulation, you are requested to report them to the Compliance Committee by contacting legal@jaguarbite.com or your team leader so that he/she can help you report them. JAGUAR may take action in accordance with the process established by the Compliance Committee, and/or report to the competent authorities.
Procedures are in place to ensure that such complaints are investigated and that, if necessary, appropriate action is taken. JAGUARA will not permit any form of retaliation against an employee or contractor who makes a good faith report of an actual or suspected violation of this Policy. This report will
be confidential, and the identity, privacy, and good name of the reporter will not be disclosed to protect the identity, privacy, and good name of the reporter.
Failure to comply with this Policy may result in disciplinary action and dismissal of the employee or termination of the service provider’s contract. The foregoing, after appropriate analysis and in accordance
with the applicable labor or contractual regime, being, in any case, of the utmost seriousness any form of
harassment.
