Responsible Business, Human Rights & ESG Statement

1. Purpose and status of this Statement

This Statement describes TAPiO Management Advisory Sdn. Bhd.’s approach to responsible business, human rights and environmental, social and governance (ESG) considerations.

It is a statement of principles and direction, not a representation that TAPiO is certified under an ESG standard or that every international framework referenced below applies to TAPiO as a legal obligation. We aim to apply these principles proportionately to our size, services, influence and risk profile and to improve our practices as the business develops.

2. Reference frameworks

Our approach is informed by widely recognised responsible-business principles, including:

• the United Nations Guiding Principles on Business and Human Rights;
• the United Nations Global Compact’s Ten Principles concerning human rights, labour, environment and anti-corruption;
• the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct; and
• the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work.

Reference to these frameworks does not mean that TAPiO claims formal membership, endorsement, certification or verification by the organisations that issued them.

3. Human rights

TAPiO respects internationally recognised human rights and seeks to avoid causing or contributing to adverse human-rights impacts through our own activities. Where our services, relationships or influence create a material risk, we aim to identify concerns early and respond proportionately.

We reject forced labour, child labour, human trafficking, exploitation, abuse and unlawful discrimination. We expect persons acting on TAPiO’s behalf to comply with applicable law and to respect human dignity.

4. People and labour practices

We aim to provide a professional environment based on respect, merit, development and equal dignity. Our approach includes:

• compliance with applicable employment and workplace law;
• respect for fundamental principles and rights at work;
• a safe and respectful working environment;
• zero tolerance for harassment, sexual harassment, exploitation and abuse;
• fair consideration of candidates and personnel without unlawful discrimination;
• development opportunities for employees and interns; and
• channels for concerns to be raised without retaliation.

Relevant standards are further described in our Safeguarding & Respectful Conduct Policy and Speak-Up & Whistleblowing Policy.

5. Environmental responsibility

As an advisory business, our direct environmental footprint differs from that of a manufacturer or heavy industrial operator. We nevertheless aim to use resources responsibly and consider environmental impacts in areas we can reasonably influence.

Examples include reducing unnecessary printing and waste, using digital collaboration where it is effective, considering environmental efficiency in procurement and office practices, avoiding unnecessary travel where an equivalent remote option is suitable, and supporting clients who seek to understand sustainable investment, technology or market opportunities.

We will not publish quantified carbon, net-zero or environmental claims unless we have a reasonable basis and methodology for them.

6. Responsible advisory work

Our role is to help clients make informed decisions and execute legitimate business objectives. Acceptance of an engagement does not mean that TAPiO endorses every aspect of a client’s operations, and a professional relationship does not remove our responsibility to consider material legal, integrity or reputational risks.

Where appropriate to the engagement, we may conduct proportionate checks concerning counterparties, ownership, conflicts, integrity, sanctions, regulatory matters or other material risks. We may decline, limit or discontinue work where we reasonably conclude that it would require unlawful conduct, deception, corruption or a serious breach of TAPiO’s core standards.

7. Suppliers and business partners

We seek to work with reputable and capable suppliers, consultants, introducers and partners. Due diligence and contractual controls are applied proportionately to the nature and risk of the relationship.

Higher-risk relationships may require additional checks on ownership, reputation, public-official relationships, labour or human-rights concerns, information security, anti-bribery controls or other relevant matters.

8. Governance and integrity

Responsible business depends on governance, not only environmental or social initiatives. TAPiO’s governance framework includes:

• Anti-Bribery & Corruption standards;
• Conflict of Interest controls;
• Speak-Up & Whistleblowing arrangements;
• privacy and data-protection requirements;
• accurate record-keeping and responsible business administration; and
• proportionate oversight of third parties acting on our behalf.

9. Data, technology and artificial intelligence

We recognise that responsible use of data and technology is part of modern governance. We aim to protect confidential and personal information, use technology with appropriate human oversight, and avoid presenting unverified automated output as established fact.

Where artificial intelligence or automated tools are used in research, drafting, analysis or operational processes, responsibility for professional judgement remains with the relevant TAPiO personnel. Sensitive client or personal information should not be entered into tools without appropriate authority, safeguards and contractual consideration.

10. Community and economic contribution

TAPiO’s work frequently connects international organisations with Malaysia and the wider ASEAN region. We seek to contribute positively by supporting responsible investment, knowledge exchange, local capability, professional development, entrepreneurship and constructive international cooperation.

Community, educational or charitable initiatives should be genuine and must not be used to disguise an improper payment or influence a decision.

11. Proportionate measurement and continuous improvement

We favour credible, proportionate practices over unsupported claims. As TAPiO’s operations and stakeholder expectations develop, we may introduce additional objectives, metrics, supplier expectations or reporting where they are useful and can be supported by reliable information.

We will review this Statement periodically and update it where our business, risk profile, legal obligations or responsible-business practices materially change.

12. Concerns and engagement

Questions about this Statement may be directed to inquiry@tapio.my. Serious concerns about conduct may be raised under the Speak-Up & Whistleblowing Policy.