Governance & Compliance

Code of Conduct & Ethics

Integrity, transparency, and respect in everything we do

Last Updated: April 10, 2026 · v1.0 · Approved by CEO

1. Our Core Values

Our core values govern every decision we make and every interaction we have:

Integrity — We are honest and principled
Excellence — We strive for the highest quality
Respect — We treat everyone with dignity
Accountability — We take ownership of our actions
Innovation — We embrace positive change
Teamwork — We succeed together

2. Business Integrity

We conduct business with integrity in every aspect. We do not offer, accept, or solicit any bribe, kickback, improper gift, or other form of corruption. We comply with the UK Bribery Act, US FCPA, and Saudi Anti-Bribery Law. See our Anti-Bribery Policy for full details.

3. Conflict of Interest

Employees must avoid situations where their personal interests may conflict with SKYLINE's interests. This includes financial relationships with suppliers or customers, secondary employment, investments in competitors, or hiring family members. Any potential conflict must be disclosed immediately to the Compliance Officer.

4. Fair Dealings

We deal fairly with customers, competitors, suppliers, and employees. We do not take advantage of anyone through manipulation, concealment, abuse of privileged information, misrepresentation of material facts, or any other unfair practice. We follow fair competition laws.

5. Protection of Company Assets

Every employee is responsible for protecting SKYLINE's assets and ensuring their efficient use. This includes physical assets (equipment, inventory) and intangible assets (intellectual property, customer data, trade secrets). Theft, carelessness, or waste directly impact profitability.

6. Confidentiality & Non-Disclosure

Employees must maintain confidentiality of information concerning SKYLINE, its customers, suppliers, and partners. This obligation continues even after employment ends. Disclosure of confidential information to any external party without authorization is prohibited.

7. Accurate Financial Records

We maintain accurate and detailed financial and accounting records in accordance with International Financial Reporting Standards (IFRS), Saudi Organization for Chartered and Professional Accountants (SOCPA), and ZATCA requirements. No "off-the-books" records or undisclosed accounts may be created.

8. Legal Compliance

We comply with all applicable laws and regulations in Saudi Arabia and the international markets where we operate. This includes tax laws (ZATCA), labor, environment, health and safety, data protection (PDPL), anti-money laundering (AML), and export controls.

9. Reporting Violations

Anyone who observes or suspects a violation of this Code must report it immediately via: Ethics Hotline (ethics@alskyline.com), your direct manager, the Compliance Office, or the Whistleblower Portal. We guarantee non-retaliation against good-faith reporters.

10. Disciplinary Actions

Violation of this Code can result in disciplinary action up to and including termination of employment, reporting to competent authorities, and civil or criminal proceedings.

Compliance & Ethics Office

Email: ethics@alskyline.com

Phone: +966 13 533 3947

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