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74-752025 SUSTAINABILITY REPORTwww.omnescapital.comare conducted independently at least annually by the Compliance and Risk Management function. A third level of periodic external review provides additional assurance. This layered approach is designed to ensure that issues are identified at the earliest possible stage and that the independence of the control function is preserved at each level.Reporting and Committee StructureAnnual reports covering risk management, conflicts of interest, compliance, internal control, and remuneration are submitted to management. In addition, a dedicated bi-monthly Compliance Committee, comprising the CEO and the Corporate Secretary, receives a structured report on key compliance matters from the RCCI. This regularity ensures that senior management maintains visibility over compliance risks and the results of control activities.The compliance function is deliberately kept separate from the supervisory, management, and investment committees to safeguard its independence. However, the RCCI participates in a broad range of operational committees, covering new product approvals, end-oflife processes, valuation, ongoing portfolio monitoring, and ESG; this ensures that compliance considerations are embedded across the business lifecycle, rather than being confined to a dedicated channel.The ESG Committee meets regularly to address sustainability and ESG issues at the management company level and reports to the Board. The compliance function participates in the ESG Committee to ensure that regulatory requirements are properly reflected in the firm%u2019s sustainability commitments and disclosures, and to verify that declarations are supported by documented practice.Code of Ethics and Compliance FrameworkRequired standards of conduct at Omnes are set out in the Code of Ethics (R%u00e8glement de Conformit%u00e9), which covers client relations, conflicts of interest, confidentiality, personal transactions, and whistleblowing, among other topics. The Code is reviewed periodically, complies with the principles established by France Invest and the Association Fran%u00e7aise de Gestion (AFG), and any modifications require the approval of at least one of the two executives. Omnes operates approximately 40 internal procedures; each one has a compliance dimension and several are specifically dedicated to compliance matters. Anticorruption controls are embedded across three primary policy frameworks: the AML-CTF framework (LCBFT),