Environmental and Social Policy

1. Purpose

The purpose of this Environmental and Social Responsibility Policy (“Policy”) is to formalize Origin Ledgers’ commitment to minimizing environmental impact and enhancing positive social outcomes across our internal operations, external partnerships, and global footprint.

We are guided by the principle that the success of carbon markets depends not only on verifiable emissions impact, but also on trust, fairness, and shared accountability to the planet and its communities. Origin Ledgers’ operating model is intentionally designed to eliminate conflicts of interest and uphold the integrity of the carbon market. This Policy is aligned with international best practices, including the ISO 14001 Environmental Management System, the UN Guiding Principles on Business and Human Rights, and principles embedded in leading voluntary market initiatives such as ICROA and the Integrity Council for the Voluntary Carbon Market (ICVCM).

2. Scope

This Policy applies to all Origin Ledgers employees, officers, board members, and contractors, regardless of geographic location or employment status. It also serves as guidance for key external partners, including consultants, platform vendors, and collaborators who act on Origin Ledgers’ behalf or have direct operational impact.

Key Scope Areas:

• Environmental Performance: Includes the reduction of greenhouse gas emissions, energy and resource efficiency, travel-related impacts, and office environmental practices.
• Social Responsibility: Covers employee well-being, inclusive hiring, equitable workplace practices, community engagement, and ethical conduct in all relationships with stakeholders.
• Education and Accountability: All Origin Ledgers team members are expected to: (i) Familiarize themselves with this Policy; (ii)Understand specific environmental and social expectations related to their roles; (iii)Support implementation through personal responsibility and proactive action

This Policy pertains exclusively to Origin Ledgers’ internal operations and employee behavior. Requirements for external project developers—especially regarding environmental integrity, community impact, and safeguards—are codified in the Origin Ledgers standards and enforced through third-party validation and verification as a condition for credit issuance. Origin Ledgers will communicate the expectations of this Policy clearly to all staff during onboarding, and through ongoing engagement, training, and organizational updates. The Policy will be periodically reviewed and updated to reflect changes in regulatory guidance, stakeholder expectations, and internal sustainability goals

3. Environmental and Social Responsibility Requirements

Origin Ledgers (“Origin Ledgers”) integrates environmental and social responsibility into every aspect of its operations, culture, and governance. These principles guide our approach to sustainability, ethical conduct, and stakeholder engagement, ensuring that our internal practices reflect the same level of integrity we require from carbon removal suppliers.

3.1 Guiding Principles and Overarching Approach

Origin Ledgers is committed to continuously improving its environmental and social performance in alignment with recognized frameworks such as ISO 14001, the UN Sustainable Development Goals, and applicable local, national, and international regulations. Specifically, we commit to:

• Integrate environmental and social considerations into strategic planning, daily operations, product design, procurement, and partnership development
• Meet or exceed applicable environmental and social standards, including voluntary market codes, legal requirements, and our internal performance benchmarks.
• Procure goods and services responsibly, giving preference to vendors and partners with demonstrable sustainability credentials and environmental stewardship.
• Build partnerships with mission-aligned organizations, including civil society groups, NGOs, and innovators committed to environmental restoration and community well-being.

3.2 Workplace Safety, Human Rights, and Community Well-being

Origin Ledgers is committed to maintaining a workplace culture and operational presence that respects human dignity, safety, fairness, and inclusivity. Our standards include:

• Upholding fundamental human rights, as outlined in the Universal Declaration of Human Rights, including protections against discrimination based on race, gender, religion, orientation, origin, or other status.
• Ensuring a safe, healthy, and inclusive work environment.
• Providing appropriate safety protocols and emergency preparedness measures at all physical offices and during off-site events.
• Fostering a workplace culture that supports mental health, emotional well-being, and work-life balance, including access to wellness resources, flexible scheduling, and health-conscious remote policies.
• Promoting diversity, equity, and inclusion (DEI) through intentional hiring practices, pay equity analysis, and tools like gender-neutral language filters for job descriptions.
• Acting as a responsible and responsive community member, particularly in cities where we maintain a physical presence, through engagement, communication, and collaboration.
• Supporting community-based initiatives in health, education, and social development, especially in regions where we operate or host events.

3.3 Sustainable Operations and Technology Innovation

As a digital-first organization, Origin Ledgers recognizes that sustainable technology design and virtual infrastructure still have environmental footprints. We therefore commit to:

• Minimizing environmental impact through energy-efficient software architecture, server optimization, and sustainable procurement of digital infrastructure (e.g., using renewable-powered data centers).
• Reducing waste and emissions across all operations, including office resource use, vendor selection, and lifecycle analysis of digital tools.
• Maximizing reuse and recycling of physical materials (e.g., office supplies, IT equipment) and encouraging circular practices in procurement.
• Minimizing emissions associated with travel, by enforcing a travel reduction framework: (i)Internal meetings between geographically separated teams must be conducted via video conferencing unless physical presence is essential; (ii)Client meetings requiring travel will prioritize team members located closest to the client region to reduce travel emissions; (iii) In-person engagements and conference attendance will be optimized by grouping meetings and preferring events that consolidate stakeholders in a single location. (iv)Internal “Team Weeks” will be limited to four per calendar year, with a focus on maximizing collaboration while minimizing air travel. (v) Staff off-sites will be hosted near main hubs (e.g., London, New York) and scheduled in tandem with Team Weeks, ensuring accessibility via low-emissions transport such as trains or buses.

3.4 Transparency, Industry Leadership, and Accountability

Origin Ledgers views environmental and social performance as a continuous journey, not a static goal. We are committed to ongoing engagement, sectoral leadership, and internal accountability through:

• Contributing thought leadership and operational insights to the broader climate and carbon removal ecosystem, including academic collaboration and open-source knowledge sharing.
• Supporting public policy development, by offering expert technical guidance to regulators and policymakers on carbon removal, market integrity, and environmental safeguards.
• Conducting regular internal assessments and audits, including evaluations of: (i) Emissions from business operations; (ii)Progress toward internal sustainability targets; (iii)Adherence to this Policy and related procedures
• Reporting findings annually to the Board of Directors, and including environmental and social performance updates in stakeholder disclosures where appropriate.

4. Expectations of Business Partners

While this Environmental and Social Responsibility Policy is directly applicable to Origin Ledgers’ internal operations and personnel, we recognize that our impact extends through the broader ecosystem of suppliers, project developers, buyers, consultants, and strategic partners.

Although this Policy is not contractually binding for external stakeholders, Origin Ledgers expects all business partners to adhere to the spirit and principles of this Policy within their own operations and supply chains. This includes, but is not limited to, standards related to:

• Respect for human rights and labor protections
• Environmental stewardship and emissions mitigation
• Workplace safety, diversity, and non-discrimination
• Community engagement and impact minimization
• Transparent data sharing and ethical business practices
• Origin Ledgers will proactively seek to build relationships with organizations that demonstrate alignment with these values and will prioritize collaboration with mission-aligned actors across the emission offsetting, climate technology, and sustainable finance sectors.

4.1 Collaboration and Capacity Building

To promote a shared understanding of environmental and social responsibility:

• Origin Ledgers will offer knowledge-sharing, training, and engagement opportunities with key partners, particularly VVBs, scientific contributors, project developers, and offsetting clients.
• We will use these forums to promote best practices, surface concerns, and strengthen collective capacity for sustainability performance.

4.2 Addressing Concerns and Potential Violations

If there are credible concerns that a business partner may be linked to environmental or social misconduct, Origin Ledgers will:

• Initiate confidential dialogue to communicate expectations and offer support for improvement, when feasible.
• Document the nature of the concern, the partner's response, and any corrective measures proposed or taken.
• Continue or renew the relationship only if Origin Ledgers has reasonable assurance that the partnership will not contribute to or enable environmental or social harm.

Where such assurance cannot be established, Origin Ledgers reserves the right to suspend or terminate the relationship, including removal of projects from the Trade Room registry or disqualification of partner services.

5. Reporting, Enforcement, and Policy Review

5.1 Reporting Violations

Origin Ledgers encourages all employees, contractors, and stakeholders to promptly report any suspected or actual violation of this Policy. Reports may be made to: (i)A Functional Supervisor;(ii)The Chief People Officer;(iii)The Compliance Officer;

Reports will be handled confidentially and in accordance with Origin Ledgers’ Whistleblower and Ethics Policy, ensuring that individuals who report in good faith are protected from retaliation.

5.2 Disciplinary Action

Breaches of this Policy by Origin Ledgers personnel—such as participation in, or failure to report, actions that violate the organization’s environmental or social principles—may result in:

• Formal warnings or corrective coaching
• Suspension or reassignment of responsibilities
• Termination of employment or
• Regarding disciplinary action will be made by the Executive Committee in coordination with Human Resources and Compliance, based on the severity and recurrence of the violation.

5.3 Annual Review and Continuous Improvement

This Policy will be reviewed on an annual basis by the Chief People Officer in coordination with the Executive Committee. The review will evaluate: (i)Performance against internal ESG goals;(ii)Feedback from staff and stakeholders;(iii)Regulatory and industry developments;

Revisions will be proposed as necessary to maintain alignment with best practices, legal obligations, and Origin Ledgers’ evolving role in the voluntary carbon market. All revisions will be version-controlled and communicated across the organization and to key partners.