AUBE has institutionalized its commitment to responsible business conduct through policies approved by the Board and are publicly available. These policies encompass the precautionary principle, human rights respect, and due diligence, which are communicated across the organization and embedded into business relationships and activities. Responsibility for implementing these commitments is allocated to ensure ongoing adherence, with mechanisms in place for individuals to seek advice and raise concerns about business conduct, reinforcing a culture of ethical business practices. The following policies represent the overarching controls of AUBE's business activities and operations. [...] Through the policy, AUBE aims to lead the directions in Sustainable Finance and Sustainability. Our vision is to create an environment where economic growth and business development harmonize with environmental stewardship and the responsible use of natural and human resources. By strategically financing diverse sectors, we aspire to catalyze sustainable development. The policy is implemented through two key pillars: Comprehensive Engagement and Collaboration and Streamlining. Comprehensive engagement encompasses addressing all matters related to Sustainable Finance and Sustainability within AUBE, including interactions with external regulators and entities, adhering rigorously to guidelines and requirements set forth by the CBE and cultivating deep understanding and commitment to the SDGs within our business and operations and among our staff. While the Collaboration and Streamlining includes collaborating closely with our business units and risk teams to streamline sustainable finance credit facilities, monitoring stakeholder activities to ensure alignment with the SDGs and providing regular reports to Senior Management and regulators.