Code of Ethics.

We operate with honesty, decorum, fairness, transparency, discretion and loyalty. We offer clients advice and assistance grounded in rigour, preparation, attentiveness and clarity, pursuing exclusively professional solutions of genuine value.

We safeguard independence of judgement and the standing of the profession. Every engagement is accepted and carried out in line with the required competence, the applicable rules of professional conduct and the interest of the person or organisation we assist.

• -communicate the purpose, timing, activities and limits of the engagement in a clear and comprehensible way
• -prepare estimates that are as accurate as possible and report transparently on the work carried out
• -maintain constant and responsible dialogue with clients
• -pursue ongoing training, professional development and the sharing of expertise
• -engage external professionals only when necessary and in the client's interest, respecting duties of information and confidentiality.

We prevent, identify and promptly manage every conflict of interest, whether actual, potential or apparent. Before accepting an engagement and throughout its course, we assess all circumstances that might compromise, or cast doubt on, our independence, impartiality or loyalty.

Anyone working for Leexè must promptly report any personal, professional or financial situation that could give rise to a conflict of interest. Where a conflict cannot be managed appropriately and transparently, we refrain from taking on or continuing the engagement.

We do not cultivate relationships with clients, suppliers, competitors or other parties that could influence our decisions, compromise Leexè's autonomy or damage its reputation.

We reject any unlawful or collusive conduct, or conduct aimed at securing undue advantages. We do not offer, promise, request or accept, directly or indirectly, payments, gifts, benefits or other advantages intended to influence decisions, obtain engagements or procure improper advantages for Leexè, our clients or third parties.

Any gift, invitation or courtesy must be occasional, of modest value, compliant with applicable rules and such that it cannot affect, even in appearance, the independent judgement of the person giving or receiving it.

Trust is built on confidentiality. We protect information that comes to our knowledge in the course of our professional activity and use it solely for legitimate purposes consistent with the engagement received.

We process personal data in compliance with applicable law, adopting organisational and technical measures appropriate to the nature of the information and the risks involved. Each person working for Leexè is responsible for the careful use of documents, devices, credentials and communication channels.

Confidentiality continues even after the professional relationship or collaboration has ended, within the limits set by law and by our professional obligations.

People are Leexè's most valuable asset: clients, professionals, employees, collaborators, partners and suppliers bring different stories, experiences and skills. We regard this plurality as a source of value, innovation and quality.

We promote a respectful, collaborative and safe working environment in which everyone can express their full potential. We do not tolerate discrimination, harassment, violence, offensive conduct or retaliation based on, among other things, gender, age, origin, culture, ethnicity, nationality, language, religious belief or personal conviction, sexual orientation, gender identity or expression, health condition, disability, family situation or economic status.

We guarantee equal opportunities for access, growth, training and professional recognition. Decisions regarding selection, collaboration, development and responsibility are based on competence, merit, conduct and results.

We recognise equal dignity for professional and personal life. We believe that the quality of work also depends on wellbeing, listening, and the ability to reconcile professional responsibilities with personal needs and relationships.

Compatibly with service requirements and work organisation, we promote flexible and sustainable ways of working, both in person and remotely. We encourage a culture that values responsibility, trust, respect for rest periods and the prevention of overload.

We seek to reduce the environmental and social impact of our activity and to contribute to a more sustainable future. To this end, we adopt and develop practices that encourage the conscious use of resources, waste reduction, energy efficiency, responsible dematerialisation and lower waste output.

We steer our purchasing choices towards tools, materials and services with a lower environmental impact, compatibly with quality, safety, reliability and professional needs. Wherever possible, we favour suppliers that share principles of lawfulness, respect for people, inclusion and sustainability.

We support awareness initiatives on environmental and social sustainability, gender equality, inclusion and the appreciation of diversity.

We communicate truthfully, respectfully and consistently with our professional identity. We do not support, directly or indirectly, political parties or organisations.

Through our activities, including digital ones, we promote a culture of lawfulness, sustainability, inclusion and opposition to every form of discrimination. We use clear, non-discriminatory language that respects difference, avoiding messages that could harm people's dignity or mislead about the services we offer.

Competence is a responsibility owed to clients, colleagues and society. Each professional continually hones their expertise, paying particular attention to the sectors in which they operate and to regulatory, ethical, technological and social developments.

Leexè encourages training, interdisciplinary dialogue and ongoing learning on professional ethics, sustainability, social responsibility, data protection and inclusion.

Anyone who believes that conduct, a decision or a statement is contrary to this Code may send a report to esg@leexe.it.

Reports are assessed with seriousness, confidentiality, impartiality and respect for the people involved. Leexè does not tolerate retaliation against anyone who makes a report in good faith or cooperates with a review.

Any breaches of the Code are examined and addressed proportionately, in compliance with applicable law, the rules of professional conduct and the contractual or professional relationships concerned.

This Code is a concrete and evolving commitment. Leexè promotes awareness of it, verifies its application and updates it when necessary, so that it continues to represent authentically the way we work and contribute to society.