HEGELMANN TRANSPORTE UAB

PURPOSE
This code of conduct describes the requirements and basic principles of UAB Hegelmann Transporte (hereinafter referred to as Hegelmann Transporte) for our business partners in compliance with applicable laws and other legal acts, in particular those relating to: basic working conditions, human rights, environmental protection and business transparency.
The term business partners refers to any company or person that conducts joint activities with Hegelmann Transporte, for example, organizations that supply goods and/or services to Hegelmann Transporte.
BASIC PRINCIPLES
Code of Conduct is based on internationally proclaimed human rights, including the International Bill of Human Rights, the eight core conventions of the International Labor Organization and Article 32 of the UN Convention on the rights of the Child. In addition to this, Hegelmann Transporte also supports the United Nations Global Compact initiative which is a strategic policy initiative for businesses that are committed to aligning with ten universally accepted principles for human rights, labor, environment and anti-corruption.

OUR EXPECTATIONS FOR BUSINESS PARTNERS
At Hegelmann Transporte, we conduct business responsibly wherever we operate, and we expect the same from business partners. We require our business partners not only to familiarize their employees with this Code of conduct, but also to ensure that their employees adhere to them. In this way, we aim to ensure that everyone involved with Hegelmann Transporte activities is honest, responsible and trustworthy.
You and your employees, as our business partners, must always comply with this Code of Conduct or similar principles, all applicable laws and regulations and, of course, your contractual obligations towards Hegelmann Transporte. If stricter laws apply to a matter covered by this Code of Conduct or stricter contractual obligations are assumed towards Hegelmann Transporte, the stricter regulation shall prevail.
We expect all our partners to follow these requirements professionally and systematically.

ENVIRONMENTAL PROTECTION
We expect our business partners to, like us, continuously strive to reduce the environmental impact of their activities, including the handling of raw materials. We also expect our business partners to act sustainably, responsibly and prudently. By this we mean that precautionary measures should be taken when there is reason to believe that a certain action may have a negative impact on human health, society or the environment. Our business partners must ensure that they comply with all applicable environmental requirements set out in laws and other regulations.

WORKING CONDITIONS AND HUMAN RIGHTS
We firmly believe that employees are the most important resource of the company, therefore we require our business partners to respect and adhere to internationally proclaimed human rights principles:
Child labor
Business partners must prevent any form of child labor. Under no circumstances may employment be offered to anyone under the age of 16 (or 14, even if national law permits it) or under the minimum age set by national law if they are over 16).
Employment conditions
Our business partners must ensure that the working conditions of their employees comply with all applicable legal requirements. In addition, every employee should have the right to receive written information about their working conditions in a language they understand.
Working hours
Working hours of business partners, including but not limited to overtime and rest time requirements, must always comply with applicable laws. Hegelmann Transporte is guided by Regulation (EC) No. 561/2006 of the European Parliament and of the Council of 15 March 2006 and we require our business partners to comply with the relevant standards for working and rest time.
Health and safety
A safe working environment must always be considered a key factor in all decision-making processes. We expect our business partners to ensure and maintain safe and healthy working conditions that meet — and preferably exceed — all applicable legal and regulatory standards
Forced labor
No form of forced labor shall be tolerated in connection with services provided to Hegelmann Transporte. Our business partners are strictly prohibited from engaging in or benefiting from any form of forced labor, including but not limited to debt bondage, human trafficking, or other manifestations of modern slavery.
Salary and benefits
Our business partners shall provide wages and benefits that meet or exceed the minimum standards required by applicable laws or, where relevant, by collective bargaining agreements. All employees must be personally informed about their wages and benefits in a manner consistent with applicable legal requirements.
Freedom of association
Business partners shall respect the rights of their employees to lawfully form, join, or refrain from joining associations, including employer-employee associations and trade unions, and to engage in collective bargaining, where permitted by applicable local law. We encourage our business partners to ensure that employees have the opportunity to communicate with management regarding their working conditions without fear of retaliation, intimidation, or harassment.
Non-discrimination and equal opportunities
Our business partners shall not discriminate against employees based on gender, race, ethnicity, religion, age, disability, sexual orientation, nationality, political opinion, union membership, social status, or any other characteristic protected by applicable law. They must treat all employees with respect, dignity, and fairness at all times.

BUSINESS TRANSPARENCY
We expect our business partners to conduct their operations in a transparent, ethical, and fair manner at all times.
Anti-corruption
None of our business partners or their employees shall engage in or tolerate any form of bribery or corruption. As a business partner of Hegelmann Transporte, you shall not offer, promise, give, or accept any benefit to or from any third party — including Hegelmann Transporte — with the intention of obtaining or retaining business or securing an improper advantage.
Improper benefits may include, but are not limited to: monetary gifts, cash loans, leisure trips or vacations, luxury items, hidden commissions, preferential payments, or other forms of undue advantage.
We also expect our business partners to ensure that all reports, records, and invoices are accurate, complete, and free from false or misleading information.
Conflict of interest
We expect our business partners to promptly disclose any situation that may give rise to a conflict of interest in connection with Hegelmann Transporte. Similarly, we expect any employee or other representative of Hegelmann Transporte to disclose any affiliation with, or financial interest in, any of our business partners.
Export Control and Sanctions
Hegelmann Transporte is committed to fully complying with all applicable export control laws and regulations, including sanctions principles, and to adhering to international economic sanctions requirements as implemented in the jurisdictions where the Company operates. We expect the same level of compliance from our business partners.
Fair competition
Our business partners must support fair business practices and comply with all applicable laws related to fair trade, advertising, competition, and antitrust. We expect our partners to engage in fair competition and to refrain from entering into any agreements or arrangements that could restrict or distort competition.
Specifically, business partners shall not engage in any conduct with competitors that involves price fixing, setting discounts or terms of sale, or allocating markets, market shares, customers, or territories.
Business partners must also avoid undermining competition by disclosing or exchanging confidential or non-public information. Sensitive information includes, but is not limited to: prices, timing or amount of price changes, costs, profit margins, sales forecasts, sales plans, sales territories, distribution practices, terms offered to specific customers, capacity utilization, strategic intentions, competitive bidding strategies, pricing or marketing plans, product plans, and market shares.
These obligations apply equally when participating in trade fairs, industry meetings, or events organized by trade associations.
Protection of personal data, confidential information and intellectual property
Business partners must respect the Company’s intellectual property rights and ensure the protection of confidential information and personal data against unauthorized access, misuse, theft, fraud, or improper disclosure.
These obligations must be fulfilled at a level no less stringent than that required by Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 — the General Data Protection Regulation (GDPR) — concerning the protection of natural persons with regard to the processing of personal data and the free movement of such data.

Disclosure and protection from harassment
Business partners should implement complaint and whistleblowing procedures that cover both internal practices and interactions with external suppliers. Investigating supplier-related issues helps ensure that behavioral standards and legal requirements are upheld throughout the supply chain. Protection against retaliation is a critical part of any whistleblowing procedure. It is essential to ensure that individuals who report unethical or illegal activities do not suffer negative consequences as a result of their actions.

BREACHES OF THE CODE
We reserve the right to audit business partners who supply goods or services to Hegelmann Transporte at any time, with prior written notice. Upon request, our business partners are required to provide all necessary information and/or grant us or our representatives access to their premises for audit purposes. Additionally, we reserve the right to appoint an independent third party of our choosing to conduct the audit, ensuring compliance with this Code of Conduct. Failure to cooperate and/or violations of our Code of Conduct and/or applicable laws may result in a reduction of the scope of cooperation and/or termination of the partnership with Hegelmann Transporte.

INFORMATION DISSEMINATION
At Hegelmann Transporte, we encourage our business partners to ask questions and report any ethical concerns or instances of non-compliance with strive to prevent all forms All reported issues will be thoroughly assessed and investigated. If you wish to report a violation of our Code of Conduct, please feel free to contact us through any communication method that is most convenient for you.

All Hegelmann Transporte business partners must comply with the Code throughout the duration of cooperation.

Date: 15-05-2025

CHAPTER I
INTRODUCTION

1. The aim of the Violence and Harassment Prevention Policy of the Company is to create a
   working environment in which an employee or a group of employees will not be subjected to
   any hostile, unethical, degrading, humiliating, aggressive, abusive, insulting or offensive actions
   which violate the honour and dignity of an individual or a group of employees, or the physical
   or psychological integrity of a person, or which are intended to intimidate, embarrass, or reduce
   the individual or a group of employees to a defenceless and helpless position.
2. The Company is guided by the principle that every employee of the Company shall respect the
   dignity of another person, shall interact with others in a courteous and respectful manner, and
   shall ensure by his/her conduct a working environment in which the other person is not
   subjected to any hostile, unethical, degrading, humiliating, aggressive, abusive, insulting or
   insulting actions.
3. All employees of the Company are required to comply with this Violence and Harassment
   Prevention Policy (the Policy) in their day-to-day work, and the Company’s employees are
   required to play an active role in creating a work environment that is welcoming, respectful of
   human dignity, and ensures equal opportunities and non-discrimination.
4. The policy sets out how to identify violence and harassment, the possible forms of violence and
   harassment, the procedures for familiarising people with measures to prevent violence and
   harassment, the procedures for reporting and dealing with reports of violence and harassment,
   the measures to protect and assist those who report violence and harassment and the assistance
   provided to them, and any other information relating to the prevention of violence and
   harassment.
   
   CHAPTER II
   TERMS USED, WAYS OF RECOGNISING VIOLENCE AND HARASSMENT
   
   
5. Violence and harassment, including psychological violence, gender-based violence and
   harassment (violence and harassment directed against persons on the basis of their sex or
   disproportionately affecting persons of a certain sex, including sexual harassment) means any
   unacceptable behaviour or threat thereof, whether the unacceptable behaviour is aimed at, once
   or repeatedly, causing physical, psychological, sexual or economic impact, or whether the
   unacceptable behaviour results in, or is likely to result in, a violation of a person’s dignity or
   creates an intimidating, hostile, degrading or offensive environment, and/or whether physical,
   property and/or non-pecuniary damage has occurred or is likely to occur.
6. Violence and harassment means unacceptable behaviour by one or more persons, which may
   take many forms, some of which are easier to detect than others, and which is behaviour where
   one or more managers or employees seek to insult or violate the dignity of an employee, seek to
   affect or adversely affect the employee’s emotional health and/or seek to create or create a
   hostile working environment.
7. Violence is defined as the intentional infliction, by act or omission of a person(s) on another
   person(s), of physical, mental, sexual or economic harm in connection with work, which causes
   or is likely to cause non-material or material damage to the employee.
8. Harassment is unwanted conduct which, on the grounds of sex, race, nationality, citizenship,
   language, origin, social status, religion, belief or opinion, age, sexual orientation, disability,
   ethnic origin, religion, is intended to insult or violate the dignity of a person and is intended to
   create or creates an intimidating, hostile, degrading or offensive environment.
9. Harassment can take the form of oral and written harassment, and less often of physical acts.
   Harassment can include offensive comments, jokes, humiliation, withholding important
   information, isolating the person from colleagues, meetings or briefings, ignoring them,
   assigning them to tasks that are not related to their job, etc.
10. The main difference between violence and harassment is that harassment is a continuous
    process, i.e. repeated unacceptable behaviour, while violence is usually a one-off, sudden
    (acute) outbreak of abuse.
11. Sexual harassment is unwanted abusive behaviour of a sexual nature, whether verbal, written or
    physical, towards a person, intended to harm that person’s dignity, in particular by creating an
    intimidating, hostile, degrading or offensive environment.
12. Threat is understood as an imminent situation or danger, including a range of threatening events,
    where behaviour is not yet considered unacceptable but there is a realistic possibility that it will
    be (e.g. verbal attacks by an employer, line manager, other employees or third parties, various
    behaviours of concern).
13. The threat can be imminent to a single employee or to a group of employees, it can be obvious
    or not, but the key element is the consequences of the threat. This can include various forms of
    violence, punishment, ignoring, isolation, harassment, oppression, bullying, etc.
14. Violence and harassment are prohibited:
    14.1. In workplaces, including public and private places, where the employee is at the
    employer’s disposal or performing duties under an employment contract.
    14.2. During rest and meal breaks, or when using household, sanitary and hygiene facilities.
    14.3. During work-related outings, trips, travel, training, events or social activities.
    14.4. During work-related communication, including communication using information and
    electronic communication technologies.
    14.5. In accommodation provided by your employer.
    14.6. On the way to or from work.
    
    
    CHAPTER III
    FORMS OF VIOLENCE AND HARASSMENT
    
15. Violence and harassment can take many forms, such as:
    15.1. Unwanted physical contact (e.g. flicking, patting, stroking, fondling, nibbling, reaching
    out to kiss, kissing, etc.) or requesting such contact.
    15.2. Verbal or written humiliation (offensive jokes and witticism, persistent remarks, hate
    speech, talking in an elevated tone, gossip, rumours, slander, etc.).
    15.3. Demonstration, publicity, offensive gestures of offensive pictures, notes or other materials.
    15.4. Demonstration or transmission by electronic means of pornographic or sexist images,
    images or texts.
    15.5. Unethical, unwanted comments on appearance, body shape, clothing.
    15.6. Intrusive communication, tracking a person or gathering information about an employee
    when it is unrelated to the work functions performed, without the employee’s consent or
    reasonable grounds.
    15.7. Threatening or other intimidating behaviour aimed at restricting a person’s freedom of
    self-determination.
    15.8. Effect on an employee of the company for the purpose of achieving certain conduct,
    services or sexual services unrelated to the performance of their job functions.
    15.9. Uneven distribution of work tasks when assessing the workload of other employees
    engaged in analogous work or assignment of tasks not related to work functions.
    15.10. Unjustified deterioration of working conditions compared to other employees.
    15.11. Deliberate isolation or non-communication of the employee in work activities, separation
    from social activities.
    15.12. Other forms, not covered here, where certain behaviour creates an undesirable,
    unpleasant, intimidating, humiliating or offensive working environment.
16. This list of forms of violence and harassment is not exhaustive and is assessed on a case-by-case
    basis.
17. Harassment, sexual harassment, physical or psychological violence can also manifest itself in
    other ways that are not obvious but create an unpleasant, intimidating, humiliating or offensive
    environment
    
    
    CHAPTER IV
    RECOMMENDED CONDUCT OF THE COMPANY’S EMPLOYEES TO PREVENT
    CASES OF VIOLENCE AND HARASSMENT, PREVENTION MEASURES
    
18. The Company’s employees are recommended to comply with the following principles:
    18.1. Analyse their behaviour and assess whether it complies with the provisions of the Policy.
    18.2. Being aware of, knowing or anticipating potential behaviour that could be considered
    harassment, sexual harassment and violence.
    18.3. Be considerate and sensitive to other employees of the Company, respect their privacy,
    views, beliefs, their physical and mental integrity, to try to understand whether their verbal,
    written or physical behaviour may cause unpleasant, undesirable, humiliating consequences,
    may interfere with another person in the work environment, which may result in his or her
    inability to perform his or her functions properly, for example:
    18.3.1. Disrespectful way of greeting.
    18.3.2. Compliments unrelated to the employee’s professional qualities.
    18.3.3. Comments on the employee’s physical appearance or attire, characteristics of human
    identity.
    18.3.4. Unethical comments about the employee’s views, weaknesses or strengths, their private
    life.
    18.3.5. Unethical calls to the employee (e.g. name abbreviations, nicknames, diminutive calls,
    etc.).
    18.3.6. Jokes or witticism of a sexual nature, offensive or disrespectful to the employee.
    18.3.7. Physical touching of an employee of the company, causing physical or psychological
    discomfort without observing a respectful physical distance.
    18.3.8. Showing intrusive attention to the employee, visual inspection of their physical
    appearance.
    18.3.9. Tone of speech, sounds and movements which may injure, humiliate, degrade or
    sexually intimidate the employee.
    18.3.10. Use of visual means that degrade the honour and dignity of the employee (posters,
    photos, drawings, objects, etc.).
    18.3.11. Sending or otherwise publicising messages, communications or notes of a defamatory
    nature, which are derogatory to the honour and dignity of the employee.
    18.4. In order to avoid unpleasant and unacceptable behaviour of the employee and the negative
    consequences of this behaviour, in case of doubt that certain behaviour may be undesirable or
    may make another person feel uncomfortable, degrade their dignity, it is advisable to ask in
    advance, discuss with the Company’s employees whether certain behaviour, the form of
    communication, is acceptable.
    18.5. If an employee of the Company demonstrates, verbally, by actions or lack of response, that
    certain behaviour that is unrelated and/or not necessary for the performance of their job
    functions is not acceptable to them, they must immediately stop such behaviour and limit
    communication to that required for the performance of their job functions.
    18.6. Not to be a passive observer of the conduct of an employee in violation of the Policy, but
    to take active action to stop such conduct. If such behaviour occurs, do not tolerate it, do not
    consider it a jesting remark or a lame joke, do not encourage such behaviour by supporting
    smile, laughter or other actions supporting such behaviour.
    18.7. If you experience behaviour that appears to be harassment, sexual harassment or violence,
    it is advisable to calmly, in a polite tone of voice, tell or inform the person who is behaving in
    such a way that the behaviour is unacceptable and must stop. This can also be done by email or
    text message. It is advisable to explain which gestures, words, comments, physical behaviour or
    other actions are unpleasant, create a humiliating, offensive working or study environment.
    18.8. It is advisable to record all acts (behaviour) of harassment, sexual harassment and violence
    in lawful ways and means, to record the time, witnesses and other significant circumstances.
    18.9. If the harassment, sexual harassment or violence took place against another employee of
    the Company, it is advisable to encourage them to speak up about it, to encourage the person
    who committed these acts to contact them and to immediately inform them that such behaviour
    is unwelcome.
19. In order to create a safe and friendly environment within the Company, this Policy should be
    assessed and implemented in parallel with the Company’s approved Rules of Procedure,
    Code of Ethics and Equal Opportunities Policy.
20. When creating an emotionally favourable work environment for employees, the Company
    shall provide training, send and/or demonstrate information materials aimed at awareness,
    recognition and intolerance of forms of violence and harassment, as well as the procedure
    for submission and examination of reports of violence and harassment.
    
    
    
    CHAPTER V
    PROCEDURE FOR SUBMISSION AND EXAMINATION OF REPORTS/COMPLAINTS
    ON VIOLENCE AND HARASSMENT, DECISION MAKING
    
21. The investigation of a notification or complaint shall be based on the following principles:
    21.1. Non-culpability – the Complainant shall be presumed innocent until a decision is made on
    the violation of the Policy.
    21.2. Promptness – the investigation is carried out within the shortest possible time.
    21.3. Immediacy – the victim, the complainant, the witness(es) are given every opportunity to
    provide explanations and to give their version of their actions and their interpretation.
    21.4. Assistance to the victim – upon receipt of a complaint about a violation of the Policy, safe
    working conditions are created.
    21.5. Proactive preventive measures – upon detection of a violation, appropriate individual
    preventive measures shall be applied, ensuring safe and dignified working conditions for the
    Company’s employees.
    21.6. Objectivity and impartiality – the investigation is carried out objectively, without
    preconditions for the assessment of the circumstances.
22. Reports/complaints regarding possible cases of violence or harassment are examined by forming
    a Commission. The Commission is established in accordance with the procedure set by the
    Company only after the registration of the report/complaint and investigates the specific case of
    violence or harassment in the workplace.
23. The Commission is composed of at least 3 members, including one representative from the
    employees and one from the employer. Persons with family ties or any potential conflict of
    interest cannot be appointed to the Commission. Members of the Commission must be impartial
    and objective.
24. An employee of the Company who believes that they or another person is being harassed,
    sexually harassed, or subjected to physical and/or psychological violence has the right to submit
    a report or complaint to their direct supervisor. If the accused individual is the direct supervisor,
    the report or complaint should be submitted to a higher-level manager. It is recommended that
    the report or complaint be submitted as soon as possible after the alleged actions occurred or
    were discovered.
25. A report/complaint can also be submitted via email by sending it to: report@l-experts.com .
26. Anonymous reports/complaints shall not be dealt with by the Commission.
27. A received report/complaint must be registered no later than the next working day. Following
    this, a Commission is formed in accordance with the procedure established by the Company,
    which then initiates the investigation. In the report/complaint, the Company’s employee must
    provide the following information:
    27.1. Detailed explanations of the event regarding the situation, manifestations and
    circumstances of the violence, harassment or sexual harassment suffered.
    27.2. Identify potential witnesses.
    27.3. Provide any other information (photos, video or audio recordings, etc.) that is available by
    lawful means.
28. Members of the Commission shall be bound to ensure the confidentiality of the investigation.
    Members of the Commission shall be prohibited from disclosing any information relating to the
    investigation to persons and personnel not involved in the investigation procedure.
29. When interviewing the victim or complainant, his or her legal representative may also
    participate in the interview.
30. Upon completion of the investigation, the Commission shall evaluate the data obtained during
    the investigation and, within 10 working days, prepare and submit to the Company’s manager a
    conclusion containing proposals. If the actions or behaviour of the manager of the Company are
    appealed against, the conclusion with the proposals shall be submitted accordingly to the higher
    management body (board, supervisory board or shareholder) operating in the Company.
31. The report and/or complaint shall be investigated within the shortest possible time, but not more
    than 1 month from the date of receipt of the report/complaint.
32. The time limit for the investigation of the report and/or complaint may be extended only if due
    to justified circumstances (illness, etc.) it is not possible to interview the victim, the complainant
    or the witness.
33. After examining the report/complaint, the Commission may take the following decisions:
    32.1. Leave the report/complaint unexamined.
    32.2. Declare the report/complaint to be unfounded.
    32.3. Acknowledge the report/complaint as justified. In such a case, the Commission shall
    submit, together with the decision, proposals on the imposition of sanctions on the complainant
    and the need for victim assistance measures.
    34.4. The examination of the report/complaint shall be terminated if the lack of information
    prevents the investigation or the identification of the persons mentioned in the report/complaint.
34. The Head of the Company, or, in the case of a complaint against the Head of the Company, the
    higher management body of the Company (the Board of Directors, the Supervisory Board or the
    shareholder), shall, upon receipt of the Commission’s conclusions with proposals, decide on the
    necessity of taking measures of influence on the person complained against and/or the need to
    apply protective or assistance measures to the person who is the subject of the complaint. The
    victim and the person complained against shall be informed of the decisions taken within no
    later than 3 working days. The conclusions and proposals adopted by the Commission to the
    Company’s manager are of a recommendatory nature.
35. The Commission shall take into account the impact of each individual case on the emotional
    health of the victim when making proposals for possible protective measures (relocation, job
    rotation, granting of leave, etc.) or the provision of possible assistance (individual
    interviews, specialist advice, etc.) to the victim.
36. When making proposals for the imposition of possible sanctions on the complainant, the
    Commission shall take into account the malignancy and seriousness of the conduct
    complained of, its frequency, the consequences for the victim, etc.
    
    
    CHAPTER VI
    FINAL PROVISIONS
    
37. This Policy is binding and applies to all employees of the Company without exception,
    regardless of the position they hold or the type of employment contract they have entered
    into.
38. A violation of this Policy will be considered a violation of work duties for which liability is
    provided for in the Labour Code of the Republic of Lithuania.
39. The Company’s employees are informed about the approved Policy through informational
    electronic communication channels in accordance with the Company’s established
    procedures. This Policy and all its amendments are published on the Company’s intranet
    and/or another platform used by the Company.

Hegelmann will execute the procurement process at a minimum cost through innovative changes in procurement customs and methods to pursue the Hegelmann Corporate Philosophy of, “Provide valuable products and services to all our customers”. Hegelmann shall strive to achieve and continue its procurement process in cooperation with authorized suppliers across the world as our business partners.

Hegelmann defines the following basic policies in order to execute our sustainable procurement mission in daily operations.

1. CSR procurement

• Hegelmann shall comply with the laws and social norms and ask all authorized suppliers to comply with applicable laws and standards for a healthy workplace including environmental protection and human rights.

2. Conflicts of interest and prevention of unfair business practices

• Hegelmann officers and employees or their families must not engage in the procurement process with a supplier whose relatives engage suppliers’ management.
• Hegelmann officers and employees that are involved in the procurement process must not accept any gifts or benefits beyond the bounds of socially acceptable limits.

3. Pursue economic rationality by engaging in open and transparent processes

• Hegelmann shall execute a fair supplier selection by utilizing open competitive bidding.
• Hegelmann shall always provide opportunities to competitive suppliers all over the world.
• Hegelmann shall promote the consolidation of suppliers and standardization of purchasing goods and specifications.

4. Partnership

• Hegelmann and suppliers shall continually suggest and consult with each other for cost savings and quality improvement opportunities.
• Hegelmann and suppliers shall collaborate to establish a crisis management system for the supply chain and its maintenance.

Hegelmann and suppliers shall drive the implementation of electronic transactions, three-way match (purchase orders, statement of delivery, invoice), and business efficiency for strengthening governance.

Date: 12.2022