Our Practice
We recognize the importance of corporate governance to the effective management of our company and to the protection of our employees, shareholders and other stakeholders. Our approach to corporate governance is designed with a view to ensure that the business and affairs of our company are effectively managed so as to enhance shareholder value.
Our Commitment
Anticorruption and Transparency
Ensure transparent and respectful relations with government officials, suppliers and any other stakeholder, facilitating public and truthful information on our operations in a timely manner.

Ethics
Ensure an ethics culture that invites our staff to live our values daily with all the stakeholders we engage.

Corporate Governance
Adopt best practices for board composition, independence and processes, and ensure that the example of governance at the board level trickles down to all levels of the company.

Human Rights
Respect human rights amongst our relationships with staff and communities.


WHISTLEBLOWER POLICY
Polaris maintains a whistleblower helpline ?Polaris Ethics Helpline?, a channel of communication to report concerns arising from items outlined in the Code of Conduct and any of the corporate policies on a confidential or anonymous basis.
The Polaris Ethics Helpline can be accessed by calling any of the tol-free

HUMAN RIGHTS
Our approach to human rights is aligned with the United Nation’s Guiding Principles on Human Rights, Business enterprises should respect human rights.

Indigenous People
Latin America and the Caribbean, the location of all our operations, hosts a rich variety of people of indigenous descent or mixed indigenous descent and they constitute the majority or a significant part of the population. Although we currently do not have any operations with indigenous representation, it is the

Compensation Governance
The HR & ESG Committee is responsible for establishing policies and procedures designed to identify and mitigate risks associated with the Company’s compensation policies and practices.

Information security & cybersecurity
The Company is dependent on various information technologies to conduct its business, monitor the production of its generation facilities, the remote monitoring and controlling of its assets, communicating with regulatory agencies, energy markets and customers, financial management and human resource systems, amongst others.

Our Code of Business Conduct and Ethics
Polaris? Code of Business Conduct and Ethics (the ?Code?; available online at polarisrei.com) emphasizes our commitment to conducting ourselves in accordance with our core values, vision, purpose, and the highest ethical standards in every aspect of our business and affairs. We recognize that our staff create the identity that drives