Code of Ethics

We are dedicated to offering each of our employees significant opportunities for growth and integral development through continuous education and training initiatives, seeking to enhance their professional skills and foster their development, both individually and collectively. We believe that by investing in their training and well-being, we not only improve their lives on a personal level, but also strengthen our organization as a whole.

At Fibra Nova we are guided by the ambition to improve as individuals and to contribute plausibly both inside and outside our organization, so we work hard to develop a culture based on principles of integrity, honesty and respect, to guide our behavior and ratify our philosophy of responsibility and service to the community.

Our Code of Ethics is the pillar that guides our decisions. By basing our actions on solid principles, we enable our employees to act freely, ethically and responsibly. This philosophy not only strengthens our organization, but also contributes to the establishment of a more equitable and transparent community.

Governance Structure

We have put in place a governance structure that goes beyond industry standards, promoting a culture based on integrity and ethics in all our operations. Our corporate governance is based on our Corporate Governance Operating Policy, which establishes guidelines that regulate the operations of our governing bodies.

The main responsibilities of Fibra Nova's corporate governance are performed by a Technical Committee, which is comprised of a maximum of 21 proprietary members and their respective alternates.

Technical Committee

Fibra Nova's Technical Committee plays a fundamental role in the effective integration of sustainability principles in all decisions and actions we take as an organization. It also has an active participation in the formulation of our business strategy, ensuring that sustainability is a central component in our decisions and plans in the long term, encouraging the integration of ESG criteria in our investment practices and in the selection of projects.

The configuration of the Technical Committee with Independent Members and the active participation of the Holders in its appointment reflect our commitment to transparency, governance and accountability in all our operations. In addition to the Technical Committee, Fibra Nova has a Practices Committee and an Audit Committee.

Audit Committee

The Audit Committee plays a crucial role in performing an exhaustive review of the quality and integrity of accounting records and operating processes. It evaluates the degree of compliance with established strategies and policies, as well as compliance with the legal framework governing the organization. In addition, the Audit Committee ensures that these guidelines are in line with the business objectives previously established by the Bondholders' Meeting.

Practices Committee

The Corporate Practices Committee assumes a fundamental role in the thorough preparation of reports and the issuance of observations on the performance of the management team of our Manager and Advisor; as well as a rigorous evaluation of the operations related to stakeholders. In addition, it reviews in detail the compensation packages granted to the CEO and senior management of the Manager and Advisor.

Holders' Meeting

The Holders' Meeting follows the legal regulations established in Mexico. Each year, this Assembly is in charge of reviewing in detail the performance of the Technical Committee. This evaluation analyzes how the organization's strategic vision is carried out and how the ESG risks identified and evaluated are effectively managed. In its oversight role, the Assembly ensures that this strategic vision is fulfilled and approved, including the operation of the entity in accordance with ongoing environmental regulations. At the Holders' Meeting, fundamental decisions are made that have a direct impact on Fibra Nova's operation, ensuring management is aligned with our sustainability principles.

Governance