CSR Framework Policy

1Purpose

1.1Eurabelt Fuels Ltd maintains that corporate social responsibility is not an optional addition to business operations: it is integral to how Eurabelt operates and with whom it chooses to partner.

1.2This policy sets out the framework under which the corporate CSR programme of Eurabelt is run, so that its commercial activity contributes to broader social good while maintaining the documentation and auditability that regulatory authorities and institutional partners expect.

2Scope

2.1This policy applies to the corporate CSR programme of Eurabelt Fuels Ltd, and to every partnership, contribution and activity carried out under it in any jurisdiction in which Eurabelt is registered.

2.2Private charitable activities by company principals or employees are separate matters not covered by this policy.

3The three pillars and twelve areas

3.1The programme is organised in three pillars, each containing four cause areas, every one of which is mapped to UN Sustainable Development Goals:

• Pillar I, The Next Generation: Youth & Education; Youth in Sports; Youth Entrepreneurs; Cultural Exchange.
• Pillar II, The Foundation: Clean Water; Affordable Living; Roads & Infrastructure; Food & Agriculture.
• Pillar III, The Future: Renewable Energy; AI & Technology; Women in Leadership; Global Peace.

3.2Changes to the pillars or areas are made only by revision of this policy.

4Principles

4.1The programme is governed by the following principles:

• Structured partnerships only. Eurabelt partners exclusively with registered, audited non-governmental organisations. All partnerships are documented, vetted and subject to ongoing compliance review. Ad hoc or undocumented support is not within the scope of the framework.
• Complete auditability. Every partnership maintains a complete documentation trail. Partners provide registration documents, audited financials and operational reports, so that any enquiry from a regulatory authority or business partner can be fully satisfied.
• Sanctions compliance. Every prospective partner is screened before approval. Eurabelt will not enter into any CSR arrangement with organisations or individuals appearing on international sanctions lists.
• Pillar alignment. Every partnership demonstrates clear alignment with one or more of the three pillars, so that impact can be measured and reported coherently.
• Long-term commitment. Eurabelt operates with a 100-year institutional vision. Decisions are made with long-term sustainability in mind, not short-term publicity value, and deep engagement with fewer organisations is preferred to superficial involvement with many.

5Partner eligibility and approval

5.1An organisation is eligible to be considered when it is legally registered as a non-profit or NGO in its jurisdiction, has annual audited financial statements, is in good standing with regulatory authorities, is not on any international sanctions list, has a minimum of two years of documented operations, and has a mission aligned with one or more of the three pillars.

5.2Applications are assessed under the Partner Due Diligence and Sanctions Screening Policy (EBF-CSR-POL-07). Approval is a decision of Eurabelt alone, and any support is given only as set out in the No-Commitment and Funding Disclaimer (EBF-CSR-POL-04).

6Business partners

6.1CSR alignment is assessed as part of the due diligence of entities seeking commercial partnership with Eurabelt. Such entities are expected to demonstrate existing CSR initiatives or a concrete plan to establish them, to operate in accordance with ethical business practices, to support transparency and documentation requirements, and to engage constructively with audit and compliance processes.

7Related policies

7.1This policy is supported by the policies on anti-bribery and anti-corruption (EBF-CSR-POL-08), safeguarding (EBF-CSR-POL-09), conflicts of interest (EBF-CSR-POL-10), complaints and speak-up (EBF-CSR-POL-11) and use of the Eurabelt name and emblem (EBF-CSR-POL-12).

8Governance, records and review

8.1The programme is overseen by the directors of Eurabelt Fuels Ltd. Compliance owns this policy, maintains the register of applications and partnerships, and keeps the records of every decision, screening result and contribution.

8.2This policy is reviewed at least once a year, and whenever the law, the programme or the risks it faces change materially. The version number and effective date shown on this document identify the version in force.