Modern Slavery Act Statement

This statement is made in accordance with international human rights best practices. At Mergers & Partners SL, we recognize our responsibility to ensure that modern slavery, forced labor, and human trafficking have no place in our business or supply chain.

As a strategic advisory and M&A firm based in Barcelona, our core operations consist of high-value professional services provided by a highly skilled team. Nevertheless, we maintain rigorous oversight of our technology, infrastructure, and logistics service providers.

We operate under a strict ethical framework defined by:

• Professional Code of Conduct: Requires all our employees and partners to act with integrity and respect for fundamental rights.
• Ethical Recruitment Policy: We guarantee fair working conditions, competitive salaries, and total freedom of association for all our members.
• Whistleblowing Channel: We have a confidential mechanism to report any suspicion of ethical malpractice, accessible via info@mergersand.com.

Although our operational risk is low due to the nature of consultancy services, we implement control processes over third parties:

• Supplier Assessment: We periodically review our critical suppliers (cloud computing, financial services, and maintenance) to ensure they comply with current labor regulations.
• Contractual Clauses: We include provisions in our agreements requiring compliance with anti-slavery laws and respect for human rights.

We continuously identify and evaluate potential risk areas. Since Mergers & Partners SL does not operate in high-risk manufacturing or agricultural sectors, we focus our efforts on the transparency of external contracting and training our staff to detect red flags in the operations of the clients we advise.

To ensure a high level of understanding of the risks of modern slavery in our supply chains and business, we provide periodic training to our management team and administrative staff on our firm's values and the importance of corporate integrity.

This statement has been approved by the management of Mergers & Partners SL and will be reviewed annually.

For any inquiries regarding this statement, you can contact us at:

info@mergersand.com

Barcelona, Spain.