江蘇林洋能源股份有限公司

Jiangsu Linyang Energy Co., Ltd.

商業(yè)道德與反賄賂反腐敗管理制度

Business Ethics and Anti-Bribery and Anti-Corruption Policy

文件編號(hào)：LY-CE-001    版本：V2.0    生效日期：2026年4月20日

Document No.: LY-CE-001    Version: V2.0    Effective Date: April 20, 2026

第一條 目的與適用范圍
Article 1 Purpose and Scope

本制度旨在預(yù)防賄賂和腐敗、規(guī)范商業(yè)行為，適用于江蘇林洋能源股份有限公司（以下簡稱“公司”）及全資、控股子公司和境內(nèi)外機(jī)構(gòu)的董事、管理人員、員工及代表公司行事的人員，并要求供應(yīng)商、承包商、代理商等合作伙伴遵守相關(guān)廉潔要求。

This Policy prevents bribery and corruption and sets standards of business conduct. It applies to all directors, managers, employees and persons acting for Jiangsu Linyang Energy Co., Ltd. (the “Company”), its wholly owned and controlled subsidiaries, and domestic and overseas operations. Suppliers, contractors, agents and other business partners must follow relevant integrity requirements.

第二條 管理職責(zé)與預(yù)防措施
Article 2 Responsibilities and Prevention

董事會(huì)監(jiān)督制度執(zhí)行，總裁領(lǐng)導(dǎo)實(shí)施。管控委員會(huì)監(jiān)察部（以下簡稱“監(jiān)察部”）獨(dú)立開展風(fēng)險(xiǎn)評(píng)估、巡查、舉報(bào)調(diào)查和整改跟蹤；各單位負(fù)責(zé)人承擔(dān)管理責(zé)任，財(cái)務(wù)、人力資源、法務(wù)等部門協(xié)同落實(shí)。

The Board oversees implementation, led by the President. The Supervision Department of the Management and Control Committee (the “Supervision Department”) independently assesses risks, conducts inspections, investigates reports and monitors remediation. Unit heads are accountable, supported by Finance, Human Resources, Legal and other relevant functions.

公司對(duì)賄賂和腐敗實(shí)行零容忍。不得為獲取或維持業(yè)務(wù)、影響決策或謀取不當(dāng)利益，直接或通過第三方給予、承諾、索取或收受不當(dāng)利益，包括現(xiàn)金、回扣、禮品、招待、旅游及職位安排；不得侵占資產(chǎn)、虛構(gòu)交易、偽造憑證或通過賬外資金輸送利益。

The Company has zero tolerance for bribery and corruption. No person may directly or through a third party offer, promise, solicit or accept an improper benefit to obtain or retain business, influence decisions or secure an improper advantage. Such benefits include cash, kickbacks, gifts, hospitality, travel and employment opportunities. Asset misappropriation, fictitious transactions, falsified records and transfers of benefits through off-book funds are prohibited.

定期對(duì)采購、招投標(biāo)、工程、銷售、合同和付款等重點(diǎn)環(huán)節(jié)開展風(fēng)險(xiǎn)評(píng)估與巡查，對(duì)高風(fēng)險(xiǎn)合作方開展盡職調(diào)查并落實(shí)廉潔條款。員工應(yīng)在入職、崗位變動(dòng)及年度復(fù)核時(shí)申報(bào)利益沖突，新發(fā)生情形應(yīng)在5個(gè)工作日內(nèi)補(bǔ)充申報(bào)，并回避相關(guān)決策、評(píng)審和審批。

Risk assessments and inspections shall regularly cover procurement, tendering, construction, sales, contracts and payments. High-risk business partners shall undergo due diligence and be subject to integrity clauses. Employees must disclose conflicts of interest on joining, changing roles and during annual reviews. New conflicts must be disclosed within five working days, with recusal from related decisions, evaluations and approvals.

2.1 反腐敗合規(guī)組織架構(gòu)
2.1 Anti-Corruption Compliance Organization Structure

公司建立董事會(huì)、總裁、監(jiān)察部與業(yè)務(wù)單位四級(jí)聯(lián)動(dòng)的反腐敗合規(guī)組織體系，各層級(jí)職責(zé)如下：

The Company has established a four-tier anti-corruption compliance structure linking the Board, the President, the Supervision Department and business units, with responsibilities as follows:

第三條 腐敗風(fēng)險(xiǎn)評(píng)估與盡職調(diào)查
Article 3 Corruption Risk Assessment and Due Diligence

公司每年至少開展一次全范圍的腐敗風(fēng)險(xiǎn)評(píng)估，并對(duì)采購、招投標(biāo)、工程、銷售、合同和付款等重點(diǎn)環(huán)節(jié)、高風(fēng)險(xiǎn)崗位及境外業(yè)務(wù)開展專項(xiàng)評(píng)估。評(píng)估應(yīng)識(shí)別風(fēng)險(xiǎn)點(diǎn)、評(píng)價(jià)發(fā)生可能性與影響程度、確定風(fēng)險(xiǎn)等級(jí)并明確應(yīng)對(duì)措施。

The Company conducts a Company-wide corruption risk assessment at least annually, and targeted assessments for key areas such as procurement, tendering, construction, sales, contracts and payments, high-risk positions and overseas operations. Assessments identify risk points, evaluate likelihood and impact, determine risk levels and specify mitigation measures.

風(fēng)險(xiǎn)評(píng)估結(jié)果形成書面報(bào)告報(bào)總裁審定，其中高風(fēng)險(xiǎn)事項(xiàng)報(bào)董事會(huì)備案，并作為制度修訂、審計(jì)計(jì)劃、培訓(xùn)安排和監(jiān)督資源配置的依據(jù)。

Risk assessment results are reported in writing to the President for approval, with high-risk matters reported to the Board for record, and serve as the basis for policy revision, audit plans, training arrangements and allocation of supervision resources.

公司對(duì)合作方實(shí)施廉潔風(fēng)險(xiǎn)管理：合作前開展背景與合規(guī)盡職調(diào)查，合作中動(dòng)態(tài)監(jiān)測，合作后評(píng)估。盡職調(diào)查覆蓋受益所有人、股權(quán)與控制結(jié)構(gòu)、制裁與負(fù)面清單、涉訴涉罰記錄、商業(yè)合理性及是否存在中介或代理安排，并按風(fēng)險(xiǎn)等級(jí)實(shí)行分級(jí)管控。

The Company applies integrity risk management to business partners: due diligence before engagement, dynamic monitoring during the relationship and assessment afterward. Due diligence covers beneficial ownership, shareholding and control structures, sanctions and negative lists, litigation and enforcement records, commercial reasonableness and the existence of intermediaries or agency arrangements, with tiered controls by risk level.

與代理商、中間商、顧問等第三方合作須簽署廉潔條款或反商業(yè)賄賂承諾，明確禁止任何形式的不當(dāng)支付；發(fā)現(xiàn)異常的，暫停合作并進(jìn)行復(fù)核。

Engagements with agents, intermediaries, consultants and other third parties must be supported by integrity clauses or anti-bribery undertakings that expressly prohibit any form of improper payment. Any irregularity requires suspension of the engagement and re-verification.

第四條 禮品贈(zèng)送與商務(wù)往來指南
Article 4 Gifts and Hospitality Guidelines

禁止給予現(xiàn)金、電子紅包、購物卡、儲(chǔ)值卡、有價(jià)證券等禮金。禁止向國家機(jī)關(guān)、公職人員、監(jiān)管執(zhí)法人員及招投標(biāo)、評(píng)審、驗(yàn)收、結(jié)算等關(guān)鍵崗位人員贈(zèng)禮；禁止在招投標(biāo)、合同審批、驗(yàn)收付款、爭議處理和監(jiān)督檢查等敏感期間贈(zèng)禮。

Cash gifts and cash equivalents, including electronic cash gifts, shopping cards, stored-value cards and securities, are prohibited. Gifts must not be given to government bodies, public officials, regulators, law enforcement personnel or persons in key tendering, evaluation, acceptance or settlement roles. Gifts are also prohibited during sensitive periods involving tenders, contract approvals, acceptance and payments, disputes or inspections.

正常商務(wù)禮品應(yīng)必要、適度、合法透明并納入預(yù)算，按單次和同一對(duì)象年度累計(jì)金額分級(jí)審批；無論金額大小，均按規(guī)定事前申請(qǐng)、審批并報(bào)監(jiān)察部備案。不得拆分規(guī)避、隱瞞、委托合作方代送或通過私人賬戶支付，應(yīng)留存采購、交付、簽收及費(fèi)用記錄。限額和審批權(quán)限按《禮品給予管理制度》執(zhí)行。

Permitted business gifts must be necessary, modest, lawful, transparent and budgeted. Approval depends on both individual and annual cumulative values per recipient. All gifts require prior application, approval and filing with the Supervision Department as prescribed. Splitting to evade controls, concealment, delivery through business partners and personal-account payments are prohibited. Procurement, delivery, receipt and expense records must be retained. Limits and approval authority follow the Gift Giving Management Policy.

員工不得索取禮品禮金，或接受可能影響公正履職的宴請(qǐng)、旅游、娛樂及個(gè)人費(fèi)用代付。管理人員及采購、工程、評(píng)審、結(jié)算付款等關(guān)鍵崗位人員，嚴(yán)禁收受合作方財(cái)物。確實(shí)無法拒收的禮品禮金，應(yīng)按公司規(guī)定及時(shí)登記、上交，不得私自占有或處置。

Employees must not solicit gifts or cash gifts, or accept hospitality, travel, entertainment or payment of personal expenses that could compromise impartiality. Managers and personnel in key procurement, construction, evaluation, settlement and payment roles must not accept property or benefits from business partners. Gifts or cash gifts that cannot reasonably be refused must be promptly registered and surrendered under Company rules, and must not be personally retained or disposed of.

本公司禮品與招待管理規(guī)定適用于全體員工及代表公司行事的第三方。業(yè)務(wù)招待應(yīng)具備正當(dāng)商業(yè)目的、控制在合理水平、履行審批手續(xù)并如實(shí)入賬；禁止以招待、會(huì)議、培訓(xùn)、考察等名義變相輸送利益。

These gift and hospitality rules apply to all employees and third parties acting for the Company. Business hospitality must have a legitimate business purpose, remain at a reasonable level, follow approval procedures and be accurately recorded. Channeling benefits under the guise of hospitality, conferences, training or study tours is prohibited.

第五條 慈善捐款與贊助
Article 5 Charitable Donations and Sponsorships

慈善捐款、實(shí)物捐贈(zèng)和公益贊助應(yīng)出于真實(shí)公益目的，不得作為獲取訂單、審批、交易優(yōu)惠或其他不當(dāng)利益的交換條件，不得借捐贈(zèng)或贊助向公職人員、交易相關(guān)方及其關(guān)聯(lián)方輸送不當(dāng)利益。

Charitable donations, donations in kind and charitable sponsorships must serve genuine public-benefit purposes. They must not be offered in exchange for orders, approvals, favorable transaction terms or other improper advantages, or used to channel improper benefits to public officials, transaction counterparties or their related parties.

經(jīng)辦部門應(yīng)事前核查受贈(zèng)主體資質(zhì)、關(guān)聯(lián)關(guān)系、用途和賄賂風(fēng)險(xiǎn)，經(jīng)財(cái)務(wù)等相關(guān)部門審核并按公司授權(quán)審批；廉潔疑點(diǎn)提請(qǐng)監(jiān)察部審查。捐款由公司對(duì)公賬戶支付至合法受贈(zèng)主體賬戶，不得轉(zhuǎn)入個(gè)人賬戶；留存審批、協(xié)議及憑證，跟蹤用途，發(fā)現(xiàn)異常停止后續(xù)撥付并報(bào)告。

The initiating department must verify recipient eligibility, related-party connections, purpose and bribery risks. Finance and relevant functions must review donations before authorized approval; integrity concerns go to the Supervision Department. Payments must pass from Company corporate accounts to lawful recipient entities, never personal accounts. Approvals, agreements and evidence must be retained and use monitored. Irregularities require suspension of further disbursements and reporting.

第六條 政治捐款與游說
Article 6 Political Contributions and Lobbying

公司不進(jìn)行任何形式的政治捐款，不以公司資金或資源直接或間接向政黨、政治團(tuán)體、公職候選人提供資助。員工參與政治活動(dòng)應(yīng)完全以個(gè)人身份進(jìn)行，不得使用公司名義、資源或工作時(shí)間，不得由此產(chǎn)生利益沖突。

The Company makes no political contributions of any kind and does not use corporate funds or resources, directly or indirectly, to support political parties, political organizations or candidates for public office. Employees engaging in political activity do so strictly in a personal capacity, without using the Company name, resources or working time, and must avoid any resulting conflict of interest.

公司不雇傭公職人員或其近親屬從事可能影響公正履職的兼職或顧問工作。涉及政府事務(wù)的溝通應(yīng)真實(shí)、透明、留痕，不得以任何形式行賄或施加不當(dāng)影響。

The Company does not engage public officials or their close relatives in part-time or advisory roles that could affect the impartial performance of official duties. Communications involving government affairs must be truthful, transparent and documented, and must not involve bribery or improper influence of any kind.

公益捐贈(zèng)、贊助及政治相關(guān)活動(dòng)均須符合《中華人民共和國刑法》《反不正當(dāng)競爭法》及境外適用法律規(guī)定。

Charitable donations, sponsorships and political-related activities must comply with the Criminal Law of the People’s Republic of China, the Anti-Unfair Competition Law and applicable foreign laws.

第七條 賬簿與記錄管理
Article 7 Books and Records

公司所有交易、付款和資產(chǎn)處置均須完整、準(zhǔn)確、及時(shí)記入賬簿，并保留合同、審批、發(fā)票、驗(yàn)收及付款憑證等支持性文件。不得設(shè)立賬外賬、小金庫，不得虛列費(fèi)用、虛構(gòu)交易或使用虛假單據(jù)。

All transactions, payments and asset disposals must be completely, accurately and promptly recorded in the books, supported by contracts, approvals, invoices, acceptance documents and payment evidence. Off-book accounts, slush funds, fictitious expenses or transactions and falsified documents are prohibited.

會(huì)計(jì)憑證與賬簿按國家規(guī)定期限保存，涉及賄賂腐敗調(diào)查的記錄不得銷毀或篡改。內(nèi)審與財(cái)務(wù)部門定期開展合規(guī)性檢查，發(fā)現(xiàn)異常及時(shí)報(bào)告監(jiān)察部。

Accounting vouchers and books are retained for the periods prescribed by national regulations. Records related to bribery or corruption investigations must not be destroyed or altered. Internal Audit and Finance conduct regular compliance reviews and report irregularities to the Supervision Department without delay.

第八條 培訓(xùn)與宣貫
Article 8 Training and Communication

監(jiān)察部組織新員工入職必修培訓(xùn)及每年至少一次全員廉潔與反賄賂培訓(xùn)，對(duì)管理人員、采購、工程、銷售、財(cái)務(wù)和境外業(yè)務(wù)等重點(diǎn)人員開展專項(xiàng)教育。內(nèi)容包括禮品、捐贈(zèng)、利益沖突、舉報(bào)保護(hù)和違規(guī)處理，開展考核并留存記錄；向合作伙伴宣貫相關(guān)要求。

The Supervision Department shall provide mandatory induction training and annual integrity and anti-bribery training for all employees, with targeted education for managers and procurement, construction, sales, finance and overseas personnel. Topics include gifts, donations, conflicts of interest, whistleblower protection and violation handling. Training and assessments must be documented, and relevant requirements communicated to business partners.

培訓(xùn)對(duì)象覆蓋全體董事、管理人員、員工及代表公司行事的第三方。新入職員工應(yīng)在到崗30日內(nèi)完成廉潔與反賄賂必修培訓(xùn)；高風(fēng)險(xiǎn)崗位人員每年至少接受一次專項(xiàng)培訓(xùn)并簽署廉潔承諾書。

Training covers all directors, managers, employees and third parties acting for the Company. New hires complete mandatory integrity and anti-bribery training within 30 days of joining; personnel in high-risk positions receive targeted training at least annually and sign an integrity commitment.

公司建立培訓(xùn)檔案，記錄培訓(xùn)時(shí)間、內(nèi)容、參加人員及考核結(jié)果，并作為績效考核與崗位調(diào)整的參考。

The Company maintains training records covering dates, content, participants and assessment results, which are considered in performance evaluation and job rotation.

第九條 舉報(bào)渠道與舉報(bào)人保護(hù)
Article 9 Reporting and Whistleblower Protection

員工、合作伙伴及其他利益相關(guān)方可實(shí)名或匿名舉報(bào)，基于合理懷疑即可提出，無須確鑿證據(jù)。監(jiān)察部獨(dú)立受理，嚴(yán)格保護(hù)舉報(bào)人、證人和配合調(diào)查人員的信息及合法權(quán)益，禁止降職降薪、排擠、威脅等任何報(bào)復(fù)；善意舉報(bào)未獲證實(shí)的，不因此追責(zé)。

Employees, business partners and other stakeholders may report by name or anonymously based on reasonable suspicion, without conclusive evidence. The Supervision Department handles reports independently. The Company protects whistleblowers, witnesses and persons assisting investigations, including their information and legitimate rights. Retaliation, including demotion, pay cuts, exclusion and threats, is prohibited. Good-faith reporters shall not face liability solely because concerns remain unsubstantiated.

舉報(bào)郵箱：lyjcb@linyang.com　舉報(bào)電話：025-86312121。也可通過公司官網(wǎng)、微信公眾號(hào)“廉潔林洋”、來信或當(dāng)面反映。

Reporting email: lyjcb@linyang.com. Telephone: +86 25 86312121. Reports may also be submitted via the Company website, the “廉潔林洋” (Integrity Linyang) WeChat official account, by post or in person.

公司建立多渠道舉報(bào)受理機(jī)制，舉報(bào)信息由監(jiān)察部專人管理并嚴(yán)格保密。未經(jīng)舉報(bào)人同意，不得披露其身份信息；確因調(diào)查需要的，應(yīng)在其知悉范圍內(nèi)最小化披露。對(duì)打擊報(bào)復(fù)行為，一經(jīng)查實(shí)即按紅線行為處理。

The Company provides multiple reporting channels, with reports managed by designated Supervision Department staff under strict confidentiality. A reporter’s identity may not be disclosed without consent; where disclosure is necessary for an investigation, it must be minimized to those who need to know. Retaliation, once substantiated, is treated as a red-line violation.

第十條 違規(guī)行為處理程序
Article 10 Procedures for Handling Violations

1. 登記與初核：監(jiān)察部收到舉報(bào)后2個(gè)工作日內(nèi)登記并確認(rèn)受理；高風(fēng)險(xiǎn)線索24小時(shí)內(nèi)啟動(dòng)初核及保護(hù)評(píng)估。一般舉報(bào)原則上30日內(nèi)辦結(jié)，延期須說明理由并留檔。

1. Registration and preliminary review: Register and acknowledge reports within two working days. Start high-risk preliminary review and protection assessment within 24 hours. Generally conclude ordinary reports within 30 days; justify and document extensions.

2. 調(diào)查與審議：按權(quán)限批準(zhǔn)立案，依法取證、訪談核查，形成書面報(bào)告并分級(jí)報(bào)批。調(diào)查人員存在利益沖突應(yīng)回避；涉及監(jiān)察人員的舉報(bào)，由總裁或董事會(huì)指定人員獨(dú)立調(diào)查，涉事人員不得參與。

2. Investigation and review: Authorized investigations must collect evidence lawfully, conduct interviews and verification, and produce written reports for approval at the applicable levels. Conflicted investigators must recuse themselves. Allegations against supervision personnel shall be investigated independently by persons designated by the President or Board, excluding those concerned.

3. 處理與申訴：賄賂、回扣、串標(biāo)和報(bào)復(fù)等經(jīng)查實(shí)的紅線行為，直接進(jìn)入最高等級(jí)處置程序。對(duì)責(zé)任人員依法依規(guī)給予警告、降職直至解除勞動(dòng)合同等處理，并追究管理責(zé)任；違規(guī)合作方可被限期整改、暫停或終止合作、列入黑名單并追償損失，涉嫌違法犯罪的移送有關(guān)機(jī)關(guān)。處理前聽取陳述申辯并送達(dá)書面決定；責(zé)任人可在收到?jīng)Q定書后5個(gè)工作日內(nèi)向董事會(huì)書面申訴。

3. Action and appeal: Substantiated red-line violations, including bribery, kickbacks, bid rigging and retaliation, require highest-level handling. Personnel face lawful sanctions, including warnings, demotion or dismissal, with managerial accountability. Partners may face remediation, suspension, termination, blacklisting and loss recovery; suspected unlawful or criminal conduct goes to competent authorities. Statements and defenses must be heard before written decisions are served. Those held accountable may appeal in writing to the Board within five working days of receipt.

4. 整改與反饋：明確責(zé)任、措施和期限，由監(jiān)察部復(fù)查歸檔，在安全保密前提下向?qū)嵜e報(bào)人反饋進(jìn)度和結(jié)果。一般監(jiān)察檔案原則上至少保存10年，重大及高管案件永久保存；針對(duì)發(fā)現(xiàn)的問題完善制度并開展警示教育。

4. Remediation and feedback: Specify responsibilities, actions and deadlines. The Supervision Department verifies remediation, archives records and provides safe, confidential progress and outcome feedback to named reporters. Retain ordinary supervision records for at least ten years in principle, and major and senior-executive cases permanently. Findings must inform policy improvements and lessons-based training.

對(duì)主動(dòng)報(bào)告、積極配合調(diào)查并及時(shí)糾正的員工，可依法依規(guī)從輕或減輕處理；對(duì)隱瞞不報(bào)、毀滅證據(jù)、串供或打擊報(bào)復(fù)的，從重處理。

Employees who self-report, cooperate actively with investigations and correct issues promptly may receive mitigated or reduced sanctions in accordance with law and Company rules. Concealment, destruction of evidence, collusion or retaliation is sanctioned more severely.

第十一條 監(jiān)督與考核
Article 11 Monitoring and Performance Evaluation

監(jiān)察部按月統(tǒng)計(jì)舉報(bào)受理、初核、立案及辦結(jié)情況，按季度開展合規(guī)檢查，每年形成反腐敗工作報(bào)告報(bào)總裁及董事會(huì)審議，內(nèi)容包括風(fēng)險(xiǎn)評(píng)估結(jié)果、案件處理情況、整改成效及下一年度工作計(jì)劃。

The Supervision Department compiles monthly statistics on reports received, preliminary reviews, cases opened and cases closed, conducts quarterly compliance inspections, and prepares an annual anti-corruption report for the President and the Board covering risk assessment results, case handling, remediation outcomes and the next year’s work plan.

關(guān)鍵績效指標(biāo)包括：反腐敗培訓(xùn)覆蓋率100%、高風(fēng)險(xiǎn)崗位廉潔承諾簽署率100%、舉報(bào)按期辦結(jié)率不低于90%、舉報(bào)人保護(hù)零報(bào)復(fù)、重大賄賂腐敗事件為零。考核結(jié)果納入管理層及相關(guān)部門的年度績效評(píng)價(jià)。

Key performance indicators include 100% anti-corruption training coverage, 100% signing of integrity commitments by high-risk positions, an on-schedule case closure rate of no less than 90%, zero retaliation against whistleblowers and zero major bribery or corruption incidents. Results are incorporated into the annual performance evaluation of management and relevant functions.

第十二條 附則
Article 12 Supplementary Provisions

本制度經(jīng)公司審批發(fā)布后施行，由監(jiān)察部解釋、實(shí)施并定期修訂。境內(nèi)外業(yè)務(wù)應(yīng)遵守適用法律，不得降低公司廉潔標(biāo)準(zhǔn)；未盡事項(xiàng)執(zhí)行配套制度，中英文有差異時(shí)以中文為準(zhǔn)。

Effective upon Company approval and issuance, this Policy is interpreted, implemented and periodically revised by the Supervision Department. All operations must follow applicable laws without lowering Company integrity standards. Supporting policies govern other matters. The Chinese text prevails.