we uphold the highest standards of ethics, integrity, and professionalism in all our dealings. Our reputation as a trusted partner in the energy sector is built on honesty, fairness, and respect for the laws and regulations governing our business operations.

We are firmly committed to a zero-tolerance policy toward bribery, corruption, fraud, and unethical practices. Every employee, contractor, and partner is expected to conduct business in a manner that reflects our core values of Integrity, Innovation, and Excellence.

Our Commitment

• To conduct all business activities ethically, transparently, and in full compliance with applicable local and international anti-corruption laws, including the Nigerian Anti-Corruption Act and the Special Control Unit Against Money Laundering (SCUML) regulations.

• To prohibit any form of bribery, facilitation payment, kickback, or unethical inducement, whether directly or indirectly.

• To foster a culture of honesty and accountability, where employees can confidently report suspected misconduct without fear of retaliation.

• To ensure all financial transactions are accurately recorded and properly authorized in accordance with our internal controls.

• To require due diligence on all third parties, suppliers, and agents to ensure alignment with our ethical standards.

• To train and sensitize all employees on ethical behavior, conflict of interest, and anti-bribery practices.

• To take disciplinary or legal action against individuals or entities found to be in violation of this policy.

Implementation

This policy applies to all employees, management, contractors, consultants, vendors, and any person or entity representing Blue Wave Energy Limited.

Management shall ensure effective communication, training, and enforcement of this policy across all departments. Periodic reviews and audits will be conducted to verify compliance and enhance the effectiveness of our ethical and anti-corruption framework.

We encourage all personnel to speak up and report any unethical behavior or suspected violation through designated confidential reporting channels. Every concern will be treated seriously, investigated promptly, and addressed fairly.

By upholding ethical standards and promoting transparency, Blue Wave Energy Limited reaffirms its commitment to responsible corporate governance, stakeholder trust, and sustainable business growth.

Signed:
Management
Blue Wave Energy Limited