Due Diligence Commitment

1. Applicability and Scope

This Commitment applies to Wheat A/S and its subsidiaries, Wheat Kids Clothing UK Ltd, Wheat Fashion Ltd, Wheat Norge AS

Each entity is responsible for implementing this Commitment in accordance with applicable national legislation and regulatory requirements.

This Commitment applies to Wheat's own operations and to adverse impacts that may be directly linked to our products, services, or business relationships throughout our value chain.

2. Our Commitment

Wheat A/S is committed to conducting business responsibly and to integrating risk-based due diligence into our operations.

We work to identify, prevent, mitigate, and address actual and potential adverse impacts on:

  • Human rights
  • Labour rights
  • The environment and climate (including biodiversity)
  • Society and local communities
  • Ethical business conduct

These impacts may arise from our own activities or be directly linked to our business relationships.

3. International Standards

Our due diligence approach is guided by:

  • The OECD Guidelines for Multinational Enterprises
  • The OECD Due Diligence Guidance for Responsible Business Conduct
  • The UN Guiding Principles on Business and Human Rights (UNGPs)

These frameworks form the basis of our work across social, environmental, and governance topics.

4. Due Diligence Process

Wheat A/S conducts risk-based assessments to identify actual and potential adverse impacts within our operations and supply chains.

Where risks or impacts are identified, we seek to:

  • Cease or prevent the activity where appropriate
  • Mitigate adverse impacts
  • Monitor implementation of corrective actions

We recognise that due diligence is an ongoing process and continuously review and improve our approach through stakeholder engagement and internal monitoring.

5. Remedy and Grievance Mechanisms

Where Wheat A/S has caused or contributed to adverse impacts, we are committed to providing or enabling access to remedy.

Concerns related to ethical or compliance issues may be raised confidentially through our whistleblower channels:

whistleblower@wheat.dk

or via:

6. Governance and Transparency

This Commitment is approved by Wheat's Executive Management and Board of Directors, communicated internally, and made publicly available.

Our due diligence approach is reviewed regularly by Wheat A/S' management and board to ensure continued relevance and effectiveness.