ESG Report 2025

18 The Audit Centre has established a three-tier audit quality control process to ensure that all audit work complies with international standards and national regulatory requirements. Each audit report is submitted to the appropriate level of management after rigorous review, and the rectification progress of audited entities is tracked to form a closed-loop management mechanism. Group’s 5.3 Business Ethics The United Laboratories always adheres to the business principle of “Friendship, Equality, and Mutual Development” and is committed to establishing fair and equitable relationships with all partners. We firmly believe that commercial bribery not only violates the law and leads to unfair competition and wasted resources, but also erodes the foundation of corporate development. Therefore, the Group adopts a zero- tolerance stance towards bribery, extortion, fraud, money laundering and other illegal acts, and continues to foster a healthy business environment founded on integrity. 5.3.1 Integrity Management System Reviewed engineering settlements 225 Participated in more than procurement tenders 500 Promoted the improvement of engineering management systems and processes 8 Promoted optimisation of sales channel management and improved operating efficiency Assisted the animal healthcare business in strengthening customer receivables recovery and optimising credit risk control mechanisms Promoted the improvement of sales management policies 3 Completed special IT audits 10 Assisted Zhuhai Bio in implementing ISO 27001 certification Conducted foundational information security assessments for key suppliers 5 Review of engineering settlements Participation in tendering Audit of procurement processes Audit of finished product marketing Audit of animal healthcare marketing Investigation of violations Information security audit of the R&D system Audit of information system access rights Risk audit of cloud service systems Main Work Content Annual Results Engineering and Procurement Audit Marketing Audit IT Audit Audit Area The United Laboratories has established the Supervision Department as the dedicated functional department responsible for integrity governance and anti-fraud work, directly under the leadership of the Board. In April 2025, the Board further clarified its core functions as integrity education and advocacy, receipt of complaints and whistleblowing reports, and investigation of fraud cases, marking the formal normalisation of its work. The Supervision Department works in coordination with the Legal Centre to form multiple lines of defence for integrity governance: the former focuses on integrity promotion and fraud investigation, while the latter is responsible for compliance training and legal support. At the policy level, the Group takes “The United Laboratories Code of Business Conduct” as its overarching framework and has established a business ethics system applicable to all employees and throughout the entire business process. The Code sets out 16 fundamental principles covering protection of company assets, data protection, intellectual property, anti-corruption, conflicts of interest, anti-money laundering and fair competition, and is binding on all employees and business partners. The “Employees' Code of Integrity and Self-Discipline” sets out concrete requirements for daily conduct in areas such as integrity practices, registration and filing of gifts, supervision mechanisms and disciplinary actions. It expressly prohibits employees from accepting any benefits from enterprises or individuals having business relationships with the Company and requires proactive filing where immediate family members establish companies that transact with the Group. Any minor gifts that cannot be refused must be surrendered to the administrative department for registration and safekeeping within the prescribed timeframe. In addition, through the “Integrity Statement”, the Group publicly declares its integrity position to partners, clarifies standards of conduct in cooperation and expresses zero tolerance for commercial bribery. The United Laboratories International Holdings Limited 2025 Environmental, Social and Governance Report