This statement is made pursuant to the Modern Slavery Act 2015 (the “Act”) on behalf of beIN Media Group’s wholly owned UK subsidiaries, beIN IP Limited and beIN IH Limited (together, the “Companies”). The Companies carry on business in the United Kingdom and this statement is published for the purposes of Section 54 of the Act. It describes the steps taken during the financial year ended 31 December 2025 to identify and address the risk of modern slavery and human trafficking in beIN Media Group’s (“beIN” or the “Group”) operations and supply chains, and outlines the actions planned for the next reporting cycle (the “Statement”). Relevant Group policies are available at:
https://www.beinmediagroup.com/ethics-compliance/
This Statement was approved by the Board of Directors of beIN Media Group on 24/03/2026
INTRODUCTION
beIN Media Group and its subsidiaries, including beIN IP Limited and beIN IH Limited, are inter alia governed by the beIN Code of Ethics and Business Conduct, our Working with Third Party policy, our Whistleblowing Speak UP Policy and our Labour Rights Policy (https://www.beinmediagroup.com/ethics-compliance ), which shape how we assess and manage supplier risk in each region.
The Group is a global sports and entertainment powerhouse, renowned for its dynamic and diverse portfolio of content offerings. Building on a leading presence in the Middle East and North Africa (“MENA”) region, the Group has expanded rapidly both business-wise and geographically.
It now operates the following businesses and brands, with a wide diversity of local specificities due to the different positioning in each region (the “OpCos”):
- In MENA, the Group has a leading position in the region, with the widest offering in terms of premium sports, movies, TV series as well as children dedicated content and lifestyle programs. The brand is present in more than 20 countries and operates on both entertainment and sports segments, in pay-tv through the beIN brands (beIN Sports, beIN Movies, etc.) and in OTT through the brand and platform TOD.
- In Turkey, the Group has a leading position operating through Digiturk across both entertainment and sports, notably as the broadcaster of the most premium sport competition in Türkiye, the Turkish Süper Lig or Formula 1. TOD was launched in 2022 and Digiturk is also offering internet product in dual play since 2021.
- In France, the Group has a strong positioning collaborating with Canal+ Group through an exclusive distribution contract. It operates in pay-tv on the sport segment through the brand beIN Sports and broadcasts major football competitions, European Rugby championships and major US sports, among others.
- In Asia Pacific, the Group is present in 12+ countries (Southeast and Australia / New Zealand), with different market and business situations, but is well established as one of the main destinations for watching sports in the region, and notably broadcasts Formula 1 in many of our territories.
- In North America, the Group has a niche positioning, broadcasting mainly international football rights on a market dominated by US-sports. It operates in pay-TV through the brand beIN Sports (in English and Spanish) and in FTA through the brand beIN Sports XTRA (in English and Spanish). In addition, the Group holds a majority stake in Miramax, a film and television studio known for its iconic library of critically acclaimed and franchise titles, with a robust content production engine across film and television. Miramax has also a presence in the UK and Qatar.
- In the UK, beIN IP Limited provides commercial, strategic and legal support in relation to the acquisition of sports media rights on behalf of the Group and its subsidiaries. beIN IP Limited is owned by beIN IH Limited, the international holding company of the Group’s subsidiaries.
The supply chain of the Group is specialised and spread across several tiers, each with different labour risks. Our counterparties are subject to contractual compliance requirements where applicable.
The Group’s supply chains involve the creation, production, development, commission, acquisition, marketing, licensing, distribution and delivery of intellectual property rights in audio-visual content. As such, the Group also relies on various products and services including broadcasting technology, infrastructure and equipment, production services, cloud storage services, IT infrastructure and network services/equipment, advertising services, third-party logistics services, facilities management services, human resources, legal and financial services, etc.
To find out more about the nature of our business, please see https://www.beinmediagroup.com/activities/
The Group has adopted and deployed a framework of policies designed to integrate ethical conduct into operations across all subsidiaries. By maintaining a dynamic approach to the review and implementation of our policies and practices, we reaffirm our commitment to the protection of human rights and the elimination of exploitation in all areas and regions of our global operations.
In Q4 2025, beIN consolidated its various ethical frameworks into a single group-wide document: the Code of Ethics and Business Conduct. Formally approved by the Board of Directors of beIN Media Group, this Code serves as the sole reference document for ethical standards across all jurisdictions. It sets out the Group’s expectations regarding human rights, the prohibition of slavery and human trafficking, and the requirement for all “Associated Persons”— including employees and third-party agents — to act with integrity.
Suppliers are required, through contractual or onboarding mechanisms, to adhere to the Code or demonstrate equivalent standards. It reflects the Group’s victim-centred approach: the safety and protection of people who may be affected by forced labour or human trafficking. The Group strives to do business with third parties which share its values and its supply chains are based on established relationships with reputable suppliers.
The beIN Labour Rights Policy sets out the Group’s commitment to the well-being, safety, security and dignity of all employees and workers within the Group’s operations and its supply chains. The policy is informed by the United Nations Guiding Principles on Business and Human Rights, the International Labour Organization (ILO) Fundamental Conventions, and the Dhaka Principles for Migration with Dignity.
The Group maintains a formal “Speak Up” Whistleblowing Policy that provides a secure mechanism for employees and third parties to report ethical breaches, including suspected instances of modern slavery. The framework is supported by detailed guidelines for utilizing ethical alert mailboxes and for the assessment and escalation of reports.
The Group has deployed a due diligence process applicable to third parties with which we intend to work, or with which we already work, to identify potential risks relating to corruption, environmental matters, human rights, and the health and safety of individuals.
The Group’s due diligence process is transitioning from a manual, high-risk-focused model to an automated, risk-based framework. The Group’s new Risk Director is contributing to the strengthening of central oversight of risk assessment methodologies, including third-party due diligence.
At the onboarding stage, the relevant business or procurement team initiates the TPDD process by sending a detailed TPDD questionnaire to the potential third party.
The existing TPDD questionnaire is periodically updated and improved around ownership transparency, public official exposure, sanctions screening inputs, payment routing verification, subcontractor mapping, and explicit human rights and modern slavery attestations.
During 2025, the Group screened approximately 500 corporate entities, individuals, and management teams.
The Group adopts a risk-based approach to supplier monitoring. Monitoring activities are prioritized based on risk indicators identified through the TPDD process, contractual representations, and ongoing business engagement.
Where elevated risk is identified, the Group may request additional documentation, conduct enhanced due diligence, or require remediation measures prior to continuation of the relationship. Where appropriate, remediation measures may precede termination.
The Group notes that identifying modern slavery risks may require a response process that goes beyond contractual enforcement. The Group ensures that, when risks are identified, response measures take into account the safety and rights of affected individuals, in line with its Labour Rights Policy. Where credible information indicating potential forced labour, human trafficking, or related exploitation is identified, the Group may:
- Engage directly with the supplier to obtain clarification and require corrective measures.
- Escalate the matter to Senior Management where necessary.
- Suspend or terminate the relationship in accordance with contractual provisions.
- Consider referral to competent authorities where appropriate and legally required.
Remediation measures are determined based on the nature of the allegation and the potential impact on affected individuals.
The Group operates in an industry and has activities which are characterized by complex, multi-jurisdictional supply chains. Risk exposure may arise not only from direct contractual counterparties but also from sub-tier suppliers involved in hardware manufacturing, logistics, production services, and temporary labour.
Geographically, certain jurisdictions in which the Group’s suppliers may operate are classified as higher risk in relation to forced labour and human trafficking, and this classification is used in the TPDD risk tier model to determine the level of due diligence, including whether enhanced due diligence or escalation is required. This informs risk assessment and due diligence prioritisation. Industry-specific risks include:
Temporary labour arrangements in production and broadcasting.
Electronics and component manufacturing supply chains.
Logistics, warehousing, facilities services involving outsourced labour.
Logistics, warehousing, facilities services involving outsourced labour.
The Group measures the effectiveness of its modern slavery risk management framework through defined quantitative and qualitative indicators. These metrics are used to assess the operation of controls and escalation mechanisms. Key indicators include:
The number of third parties screened through the TPDD process.
The number of escalations to senior management.
The integration of updated contractual compliance clauses referencing Labour Human Rights Laws.
The deployment status of a revised TPDD questionnaire.
Training focuses on recognising and reporting indicators of modern slavery and exploitation. Compliance with the Group’s commitments is supported by regular training and awareness initiatives for our employees.
The Group Compliance function has developed eight short training modules—combining video and slides—available through local “hubs” (intranets). These modules cover core compliance topics, including the Code of Ethics and Business Conduct. The Group has identified the need to implement an automated training delivery system that will allow LCOs to issue automated reminders and track participation.
Beyond digital training, the Group Compliance function conducts direct interactions with operational teams. These sessions apply Group standards to day-to-day operational practices.
beIN is dedicated to creating a world where respect for human rights is the norm, and exploitation has no place in our business or supply chain. We will continue to take a proactive stance in eliminating modern slavery and human trafficking, ensuring a future of dignity and fairness for all.
Ethics & Compliance
Code of Ethics and Business Conduct
Message from the Group CEO
As one of the leading sports, entertainment and media groups in the world, beIN has a responsibility to lead by example, both on and off the screen. The success of our Group depends as much on our products and content, as on our ability to demonstrate integrity, respect and responsibility in our business practices.
Our Code of Ethics and Business Conduct defines the fundamental principles that guide our decisions, that govern the way we work and how we implement and promote these principles. The Code serves as a foundation for our group policies, procedures and guidelines, all of which provide guidance for expected behaviours. It is our guide to help us to understand key areas of our basic legal and ethical obligations towards clients, shareholders, business partners and towards each other.
Our actions, words and behaviours do matter. When we do what is right and act with integrity, we live our core values. I am proud to be part of a company that has a long history of high ethical standards.
In a world that is becoming increasingly complex, we should all be mindful that our words and actions reflect the right behaviour. Together, we can address the challenges in our sector.
On behalf of the Chairman and all board members of beIN MEDIA GROUP, I would like to thank you for your commitment.
Introduction
Our Group is determined not only to be considered a reliable service provider and a major player in the market, but also to be a pioneer for progress and a catalyst for positive change in our increasingly interconnected world.
It is our belief that by broadcasting sports and entertainment content to people and communities all around the globe – from the Middle East and Europe to Asia Pacific and North America – beIN MEDIA GROUP has a responsibility in building the world of tomorrow: a world in which common respect and understanding of differences in culture and background is encouraged and promoted; and where the rich diversity of the constantly changing world that we live in is championed every day, bringing the world closer together.
That is why beIN MEDIA GROUP has been committed since its launch to promoting the values of Innovation, Inspiration, Collaboration, Storytelling and Inclusivity. We believe that these values will build a better world for tomorrow, in which there is more that unites than divides.
This Code of Business Conduct & Ethics (the “Code”) is the cornerstone of beIN MEDIA GROUP’s Global Compliance Program and should be read with reference to the other compliance policies which together, form such Global Compliance Program. It is designed to guide our actions and behaviour in all business activities. Its principles aim to encourage all beIN MEDIA GROUP associates and stakeholders to act with integrity and to do the right thing in our dealings with our customers, the communities that we serve and towards each other.
Bear in mind that local laws and regulations may dictate legal obligations not addressed by the Code, or require that we apply a higher standard, but never a lower one.
Compliance Scope & Network
In some countries local laws and regulations may be more stringent or detailed than the principles set out in this Code. Where this is the case, the more stringent and/or detailed rules apply. In all situations where the requirements of applicable laws and regulations, of this Code or of any other beIN MEDIA GROUP policy appear incomplete or unclear, associates shall use good judgement and common sense and seek advice, if needed, from their manager or the Local Compliance Officer (“LCO” i.e. the local employee designated as responsible for compliance), the Local Ethics, Compliance and Risk Committee (the “LCRC”) the Group General Counsel, or any other member of the Group Ethics, Compliance & Risk Committee (“GCRC”).
Any suspected violations of this Code or of any other beIN MEDIA GROUP policies, are encouraged to be reported immediately in accordance with the beIN MEDIA GROUP Speak-Up Whistleblowing Policy. Failure to comply with this Code may result in disciplinary action.
A matter, contract, issue, relationship or interaction is of a Local Nature, if it is specifically linked to a group subsidiary or a jurisdiction/region. A matter, contract, issue, relationship or interaction is of a Group Nature, if it concerns group projects e.g. in the field of M&A, strategy, digital, is not specifically linked to a subsidiary, jurisdiction or region, concerns a region which is not covered by any LCRC, has been referred by the LCRC to the GCRC or is deemed by the GCRC to require its involvement.
At beIN MEDIA GROUP, responsibility is an ethos that applies on both an individual and corporate level. This Code applies to beIN MEDIA GROUP LLC and all its affiliates, including its subsidiaries and its shareholders (the “Group”), as well as all individuals working for or occupying any position or office within beIN MEDIA GROUP, wherever located and whatever their status (“Associates”), and its consultants, contractors, agents and any other persons acting for or on its behalf or otherwise associated with it. In this respect beIN MEDIA GROUP also requires that all third parties associated with it commit to respect its compliance policies or to evidence that they have effectively implemented their own policies aimed at ensuring compliance with laws and regulations, in particular as regards probity and integrity.
Each Associate has not only the responsibility to abide by this Code and all current or future beIN MEDIA GROUP policies, their principles and all applicable laws, codes and regulations in connection with the same and/or applicable to the group, but must also engage in honest and ethical conduct, including avoiding any actual or apparent conflicts of interest between personal affairs and professional duties to beIN MEDIA GROUP, protecting our group’s reputation, property and confidential information, fostering a good working environment, and more generally helping beIN MEDIA GROUP to ensure that its Global Compliance Program is effectively implemented and complied with in all jurisdictions where we operate by participating in training sessions.
Our values
beIN MEDIA GROUPS’s vision is to be the leading global media company showcasing the world’s most inspiring sports, entertainment and original content – delivered in the most innovative ways – to our customers of all cultures & backgrounds around the world. To support the Group’s Vision, beIN has five values that will guide its business across the world going forward:
We believe that these values should always be recognized in how an individual, or our people, behave. Coupled with the universal principles at the heart of our identity – accountability, integrity, respect and ethical alert – we can contribute to build a world, in which there is more that unites than divides.
Our Culture and our Ethical Principles
The confidence and loyalty our stakeholders place in our Group means we must conduct all business activities in line with this Code, alongside all applicable policies, laws and regulations. We also have a duty to continually improve our services and strive for excellence in everything we do to build a more sustainable future. Guided by our values – and recognising that our actions and behaviours matter – our culture is built on six ethical principles:beRESPECTFUL, beLOYAL, bePROFESSIONAL, beRESPONSIBLE, beGREEN and beINCLUSIVE.
beRESPECTFUL
beIN MEDIA GROUP is committed to fostering an environment where all Associates are treated with respect and dignity, recognising that maintaining such a culture directly contributes to the success of our business. Talent will not go unnoticed.
All Associates are expected to adhere to the following standards to support a respectful working environment:
beIN MEDIA GROUP is committed to providing equal employment opportunities and fostering a workspace that is free from offensive, harassing or discriminative behaviour. If any Associate has been victimised or affected in this respect, they are encouraged to report the incident in accordance with our Speak-Up Whistleblowing Policy or any specific internal processes available in their jurisdiction.
beLOYAL
All Associates at beIN MEDIA GROUP are expected to maintain professional interactions and to honour their obligation of loyalty to the Group when communicating with others at all times. Employees have a duty of loyalty to the Group, which means acting in good faith, safeguarding the company’s interests and respecting the confidentiality of professional information.
All Associates are expected to demonstrate respect and loyalty towards the Group and its employees, and to be respectful in interactions with external stakeholders including customers, partners, suppliers, subscribers.
The relationship between beIN MEDIA GROUP and its Associates is founded on fairness, mutual trust, and respect, ensuring that everyone is treated with dignity. The Group enforces a strict policy prohibiting all forms of discrimination, undue pressure, legal retaliation, or harassment of a moral or sexual nature.
All Associates must remember that, as an employee of beIN MEDIA GROUP, they are constantly representing beIN and should act and appear in a professional manner during working and should not at any time, whether inside or outside of working hours, act in any way that may reflect negatively on beIN MEDIA GROUP.
bePROFESSIONAL
All Associates, are expected to uphold kindness and integrity in every interaction including on social media by striving to:
Employees who are in a close personal relationship with a colleague are expected to always maintain a professional demeanour in the workplace. Public displays of affection are not appropriate in a professional setting. Certain personal relationships (whether romantic, as friends or family members) may impact the professional impartiality or affect the proper job execution.
Hence, every Associate must declare to his line manager any such situation of conflict of interest. Such declaration will be treated confidentially and respectfully.
The line manager, in coordination with the LCO, the LCRC, the Group General Counsel or the GCRC, will assess any necessary measures to manage the situation appropriately.
To avoid potential problems of sexual harassment and favouritism, Associates are strongly advised to ensure that close personal relationships do not influence a person’s conduct at work,
Any inappropriate conduct resulting from a close personal relationship, failure to comply with this Code, or refusal to cooperate with any necessary changes to working conditions may result in action under the Group’s relevant policies, such as those governing conflicts of interest or internal regulations.
If a conflict of interest is identified, the Group reserves the right to implement reasonable and appropriate changes to working arrangements. Where applicable, such changes will be documented in writing.
You are dating someone who works for one of our customers or who is your subordinate. You met in the course of your work. You are scared that this has given rise to all sorts of rumours. Don’t you have the right to a private life
The Group respects the right to a private life but has a legitimate interest in asking you to declare such a situation of conflict. To avoid any wrongful perception of favouritism, feel free to speak up to your manager or Human Resources department, who will handle the situation in a confidential and respectful manner.
beRESPONSIBLE
Associates have a responsibility to always do what is best to push beIN MEDIA GROUP into the forefront of the public eye, and a responsibility to themselves i.e. to maintain a healthy work environment, a positive mindset, and a balanced approach to every task.
Corporate social responsibility (“CSR”) is a self-regulating business model that helps a company be socially accountable — to itself, its stakeholders, and the public.
CSR is about giving back to the community, supporting philanthropic initiatives, and creating positive social impact. At beIN MEDIA GROUP, we view CSR as both a company-wide responsibility and an individual one. Every Associate, whether alone or as part of the Group, is encouraged to keep CSR in mind when making business decisions. Through this commitment, we aim to build a positive brand image, nature talent, and support our employees and stakeholders. This is demonstrated by the various initiatives that we currently have in place:
In France, beIN has sponsored 50 amateur football teams, including 10 disability teams, 20 women’s teams and 20 men’s teams, engaging 700 registered players for the entire 2024/25 season, and will sponsor 50 new clubs in the 2025/26 season. In March 2025, beIN broadcast its first amateur football match as if it were a professional football match which attracted a peak audience of 286,000.
In Türkiye, beIN SQUAD is also supporting 50 amateur clubs. In 2024 alone, beIN committed over €180,000 to the initiative with over 100 pieces of content on beIN Digiturk’s. There is further ambition to roll out the programme across MENA.
Previously, employees have worked with local charities and organisations on the programme, which has included litter picking and other environmental initiatives. Employees have also taken part in a ‘marine trash’ clean-up day in Singapore.
Fans have been given the opportunity to meet with football legends, including Patrick Viera, Frédéric Guilbert and Kevin Gameiro, with the aim to promote the visibility of disability and fan accessibility in football.
beGREEN
beIN MEDIA GROUP is committed to protecting public health by conducting our operations and activities in an environmentally responsible and sustainable manner. We are also committed to complying with all applicable laws and regulations. We recognise that reducing and, where possible, eliminating the environmental impacts of our activities is an important part of our contribution to society.,
The guiding principles to achieve overall sustainability are:
All suggestions to maximise sustainability in the workspace are welcome. Associates should speak to their local Communication/ESG department if they have any ideas or proposals to increase our efficiency in being green.
for All Staff in MENA
In alignment with beIN’s corporate social responsibility efforts and contributing to the Qatar National Vision 2030’s Environmental Development pillar, all employees in MENA received a reusable beIN-branded water tumbler. This initiative is an important step forward in reducing single-use plastic waste and reducing our environmental impact, while also promoting sustainability in the workplace.
beINCLUSIVE
beIN MEDIA GROUP believes in strength in diversity. Every person has a different perspective and valuable input to offer, whether it concerns solving an issue or contributing to new ideas. A diverse workforce is a strong workforce.
The Group is committed to eliminating discrimination; promoting equality of opportunity and fostering positive relations. We are dedicated to treating all employees with fairness and respect. In line with our Labour Rights Policy – which requires a shared respect for and understanding of cultural diversity – this commitment extends not only to all beIN Associates but also to all third parties and stakeholders. We are committed to, among other things:
We expect all employees, business partners and suppliers to understand and uphold these commitments. They are contractually required to adhere to these standards and apply them throughout their own supply chains. Further details on our commitments can be found in our Labour Rights Policy (available on the Group’s website www.beinmediagroup.com).
No Associate shall be discriminated or treated less favourably based on religion or belief, gender reassignment, race, sex, race, sexual orientation, age, marriage, pregnancy, parenthood, disability or any combination thereof. For the avoidance of doubt, this includes those who do not disclose such information or identify as such but are perceived to be. We have a zero-tolerance approach to discrimination.
Managers must carefully select employees based on their personal and professional qualifications and assess employee performance based on criteria that must include a compliance component, such as integrity and adherence to beIN MEDIA GROUP’s Global Compliance Program.
The Core Principles of our Business Conduct
beIN’s Compliance Program rests on 4 Principles at the core of the Code of Ethics and Business Conduct:
Accountability
Respect of all laws and regulations applicable to us is the responsibility of each Associate and more generally of all persons acting for or on behalf of beIN MEDIA GROUP. Therefore, our group expects that each individual fully understands and complies with our internal policies.
Delegation to Associates does not relieve managers of their overall responsibility. Likewise, the overall responsibility of the management does not relieve Associates of their individual responsibilities.
beIN MEDIA GROUP provides all Associates with necessary training to ensure compliance with local laws, delivered in coordination with line managers and HR Departments (including upon recruitment).
All managers are accountable for ensuring effective communication and for identifying potential compliance issues within their areas of responsibility. This includes monitoring and following up on identified issues, providing adequate supervision of their teams, ensuring tasks are appropriately staffed with the necessary skills and resources, and consistently demonstrating through their conduct and tone a strong commitment to ethics, compliance, and our policies.
The board of directors bears overall responsibility for creating a work and business environment that fosters compliance with laws and where there is zero tolerance for a violation of applicable laws and any deviation from our Global Compliance Program. The board of directors is committed to ensuring that a proper level of supervision is maintained throughout beIN MEDIA GROUP considering its activities and risks related thereto.
In this respect, beIN MEDIA GROUP also requires that all third parties associated with it commit to respect its compliance policies or to evidence that they have effectively implemented their own policies aimed at ensuring compliance with laws and regulations, in particular as regards probity and integrity.
Your colleague asks you to route free of charge products to third party commercial and technical service providers or to grant discounts to a business partner in violation of approved processes and policies. A first course of action may be to express your concerns directly to your manager.
If you feel your manager has not adequately addressed your concerns or if you are uncomfortable raising the issue with him/her, you can take further steps to resolve this issue by contacting any appropriate manager, your LCO, the LCRC, the Group General Counsel, as applicable, or raise the issue via beIN Media Group’s Speak up Whistleblowing Policy.
Integrity
Our values promise expertise to our clients which relates to commitment and innovation but, equally importantly, also relates to integrity and trust. We need to protect our integrity by shunning inappropriate business gifts and invitations.
2.1 Fight against Bribery and Corruption
Bribery and corruption gravely distort fair market conditions, constitute a threat to society and are prohibited. Beyond the fact that the fight against bribery and corruption is therefore a legal obligation for beIN MEDIA GROUP, we adopt, as part of our compliance commitment, a zero-tolerance approach to any type of bribery, corruption or related activities from Associates or any third parties acting for us or on our behalf or otherwise associated with us.
We expect our Associates and counterparts to strictly adhere to this approach, which is a prerequisite condition of having any work or business relationship with beIN MEDIA GROUP.
“Bribery and corruption” refer to:
direct or indirect offering, promising, or giving anything of value with the intention of improperly influencing or rewarding the behaviour of someone, whether a private person or a public official, to, notably but not limited thereto, obtain or retain a commercial, contractual, regulatory or personal advantage, or in exchange for such person to abuse his real or alleged influence to obtain any favourable decision from a public body, or soliciting or receiving anything of value in the above conditions,
And all such behaviours are strictly prohibited by beIN MEDIA GROUP.
This prohibition of bribery and corruption applies indifferently to interactions with domestic and foreign public officials as well as to bribery and corruption between private commercial counterparts, and extends to influence peddling, facilitation payments, illegal kickbacks, and any other unlawful payments or similar behaviours aimed at obtaining undue advantages in exchange for benefits, regardless of whether the national laws of a given country prohibit all such conducts.
An infringement of anti-bribery and anti-corruption laws and regulations may result in significant fines and other sanctions for beIN MEDIA GROUP and its Associates, including jail sentences, fines and penalties for involved individuals.
Any Associate who participates in any such activities may also be subject to strict disciplinary sanctions, including termination of employment in compliance with applicable laws.
beIN MEDIA GROUP has adopted its Anti Bribery and Corruption Policy (available on your intranet) that will help you better address situations requiring a particular level of attention, applicable to the following risk areas:
public officials
third parties
Donations & Sponsorship
2.2 Know Your Client & Fight against Money Laundering and Terrorism Financing
Knowing your client is vital to protect beIN from risks related to money laundering/terrorism financing. This principle includes knowing the client’s business activities, its sources of funding and income and its owner.,
“Money laundering” refers to the process of concealing the illegal origin (e.g., terrorism, bribery, corruption, fraud, etc.) of assets by introducing them into the regular financial cycle.
Associates and all people acting for or on behalf of beIN MEDIA GROUP are strictly prohibited from participating in any business activity that violates applicable laws or regulations regarding the prevention of money laundering and terrorism financing. To this end, beIN MEDIA GROUP provides the relevant Associates with adequate guidance and training regarding identification of at-risk situations and requires them to report any known or suspected events immediately to their manager, the LCO, the LCRC or the Group General Counsel depending on whether the issue is of a Local or Group Nature so that they may determine the appropriate course of action.
Any Associate who participates in any such activities, may also be subject to strict disciplinary action, including termination of employment in compliance with applicable laws. Please refer to beIN MEDIA GROUP’s Anti Money Laundering Policy (available on your intranet).
A proper implementation of our Working With Third Parties Policy is equally important to identify and mitigate the risks associated with money laundering.
beIN MEDIA GROUP will always conduct business only with vetted third parties that are involved in legitimate and lawful business transactions and activities. The “Know-Your-Client” principle demands vigilance and transparency from the start of a business relationship to the end of it.
Considering our group makes extensive use of third parties, we have adopted rigorous and robust control mechanisms aiming to ensure that the third parties we select and with whom we work not only provide the quality and value that best meet defined needs. We are also committed to respecting the values of compliance and integrity that are at the core of our way of doing business. The selection and the monitoring of the activities of third parties are governed by the Working With Third Parties Policy (available on your intranet), with which every associate should be familiar.
A business partner requests you last minute to route a payment to an off-shore account of a company that you do not know rather than to the business partner’s local bank account.
You should never agree to wire funds to a bank account other than the one mentioned in the written agreement with the business partner. Unnecessarily complex transaction structures can also hide money laundering activities.
2.3 Prevention of Conflicts of Interest
Prevention of conflicts of interest is an essential component of our way of working and constitutes one of the cornerstones of free and fair markets. It is therefore important for beIN MEDIA GROUP that all Associates understand which situations may raise conflicts of interests and know how to avoid and resolve them.
A “conflict of interest” occurs when the personal interests of an Associate interfere in any way with the interests of beIN MEDIA GROUP. A conflict of interest can also arise from personal interests of a family member, a close friend or a business partner of an Associate.
All Associates must declare any situation that may interfere with the interests of beIN MEDIA GROUP with sufficient factual details and it is their responsibility to contact their manager, the LCO, the LCRC, the Group General Counsel or the GCRC depending on whether the matter or issue is of a Local or Group Nature in any situation of potential conflict of interest without delay before accepting to undertake work or to continue to work on the matter/decision.
A conflicted Associate may not in the relevant matter/decision (whether being present at the decision-making process or by preparing the matter). Notwithstanding the above, on a case-by-case basis, the person to whom the conflict was declared can decide, after analysis, to maintain the relevant Associate on the matter/decision in question, provided that the conflict is deemed not to impact the objective and appropriate handling of the matter / decision.
A proper implementation of the Working With Third Parties Policy and, where applicable, the tendering and auctions policies and/or procedures, is important to identify and mitigate the risks associated with conflicts of interests. These rules apply to Associates at all levels.
Any reported conflict of interest situation must be recorded in a confidential register kept by the LCO of the concerned beIN Media Group entity, subject to local laws, and such register will be reviewed regularly by the applicable LCRC. Please refer to our Conflict of Interest Policy (available on your intranet).
You are in charge of selecting sales agents from whom a proposal will be solicited in the context of a product launch in your country. You believe that your niece has exactly the expertise that is required.
You may suggest the name of your niece’s company, after having declared the existence of the conflict of interest but cannot participate in the selection of the bidders.
2.4 Compliance with Embargo Laws and Trade Sanctions
Due to beIN Media Group’s global presence, it continuously monitors national and international trade laws and regulations to ensure that its business activities comply with such rules and do not infringe any related embargo or international sanctions.
beIN MEDIA GROUP’s business transactions may, due to their global nature, be subject to various trade laws and regulations. Furthermore, international (including, unilateral) decisions may restrict or prohibit economic or commercial relations with a particular state or group of individuals or entities.
As a consequence, beIN MEDIA GROUP may face particularly severe sanctions if it fails to comply with such international regulations and decisions, which could even ultimately challenge the future of our business model and the durability of our activities. It is therefore of utmost importance that Associates act in accordance with all applicable laws, rules and regulations relating to embargo laws and trade sanctions. A proper implementation of the Working With Third Parties Policy is important to identify and mitigate the risks associated with embargoes and trade sanctions.
2.5 Promoting Fair and Unfettered Competition
beIN Media Group operates in a number of diverse countries in a highly competitive environment and is committed to the principle of unrestricted markets and fair competition. Understanding and working in compliance with anti-trust laws and regulations enables us to compete effectively and fairly on a level playing field and to foster value and continuation of our business.
Many countries where beIN MEDIA GROUP is operating have adopted laws and regulations aimed at preventing adverse effects of anti-competitive practices on their economies and populations. As one of the leading sports and entertainment media groups in the world, beIN MEDIA GROUP must assess in detail its market behaviour to avoid at-risk situations.
Likewise, all Associates must deal fairly with our customers, suppliers, and other third parties and conduct our business with integrity and honesty. Infringement of anti-trust laws and regulations may lead to extremely high fines as well as other sanctions and adverse consequences, including significant reputational damage. It is the responsibility of each concerned Associate to know all applicable anti-trust laws and regulations and comply with them, together with all internal rules that may be adopted by beIN MEDIA GROUP from time to time in this respect.
In case of doubt, Associates must contact their manager and request further instruction. If needed, you or your manager must solicit and obtain adequate advice and clearance on the matter from the LCO, the LCRC, the Group General Counsel or the GCRC depending on whether the issue is of a Local or Group Nature to ensure that all transactions are properly evaluated to prevent any potential violations.
Respect
3.1 Fundamental Rights
As a major sports and entertainment content creator and distributor worldwide, it is essential for beIN MEDIA GROUP to protect fundamental rights of its Associates and to create a safe, fair and equal work environment for all of them. All Associates will be treated and are expected to treat others with dignity and respect.
beIN MEDIA GROUP prohibits taking action that will result in the exploitation of others. As part of its commitment to foster human rights, beIN MEDIA GROUP commits to respect internationally recognized Human Rights’ standards and in particular the Universal Declaration of Human Rights, the United Nations Guiding Principles on Business and Human Rights and the Fundamental Conventions of the International Labour Organization. beIN Media Group’s Labour Rights Policy (available on the Group’s website www.beinmediagroup.com) therefore provides that beIN:
If you are aware of a case of potential human rights violation, a first course of action may be to express your concerns directly to your manager.
If you feel your manager has not adequately addressed your concerns or if you are uncomfortable raising the issue with him/her, you can take further steps to resolve this issue by contacting any appropriate manager, your LCO, the LCRC, the Group General Counsel or the GCRC depending on whether the matter or issue is of a Local or of a Group Nature, or raise the issue via beIN MEDIA GROUP’s Speak up Whistleblowing Policy.
3.2 Data Privacy
beIN MEDIA GROUP is committed to complying with all applicable privacy and data protection laws and regulations in all countries where we do business.
“Personal data” is commonly defined as information that can be used on its own or with other information to identify, contact, or locate an individual. All collection, processing, and use of personal data that could be required for the purpose of our activities will be done in accordance with applicable data privacy and data protection laws and regulations.
Personal data needs to be kept accurate and up-to date to properly service our clients and others and should only be kept as long as necessary for the purposes for which it is processed, unless some other period is specifically required or permitted under applicable law. Appropriate care needs to be given to security measures to prevent unauthorised access or misuse and to prevent accidental loss or damage to personal data. Personal data must not be transferred to third parties or abroad without adequate protection or without prior consultation with your legal department.
Associates are responsible for the handling of personal data and information in an appropriate manner and in compliance with applicable privacy and data protection laws and regulations. Various countries have their own laws and regulations about the collection, processing, and use of personal data. If you are unsure about what is permissible, you are required to consult with your manager, your LCO or the Group General Counsel.
Please refer also to our Global Data Privacy Policy (available on the Group’s website www.beinmediagroup.com), which represents the minimum standards that beIN MEDIA GROUP and its affiliates have set with respect to data privacy, for ensuring that we collect, use, retain and disclose personal data in a fair, transparent and secure way.
An entity of beIN MEDIA GROUP has developed an update to its apps that would enhance marketing automation features thereof but is unsure whether the previously collected consents cover such enhanced collection of data.
Prior to launching the update, it must be verified whether the resulting collection of data is compliant with the relevant privacy and data protection laws and regulations.
3.3 Access to Information and Confidentiality
Protecting confidential information and beIN MEDIA GROUP’s IP is important for our economic success. All Associates are required to maintain and foster strict confidentiality of all relevant information pertaining to our business. beIN MEDIA GROUP will guarantee adequate transparency and sharing of information within the group to allow Associates to properly carry out their duties and missions.
“Confidential information”, as defined by beIN MEDIA GROUP, includes all non-public information, but not limited to information that might be of use to competitors, or harmful to beIN MEDIA GROUP or its customers, if disclosed.
Such Confidential Information entrusted to us is an asset that is as valuable as physical assets. We need to maintain the trust placed in beIN by customers, shareholders, business partners and our employees and protect information related to them and beIN’s own business and financial condition.
Such Confidential Information should only be used for the purpose of doing our jobs. Associates will have access to any information required to properly perform their duties and missions. Any information or records legitimately disclosed to the public must be complete and accurate and all transactions, must be recorded in an accurate manner.
All Associates are required to keep all information received as part of their work confidential. Associates are responsible for the protection of any beIN MEDIA GROUP confidential information. No such information shall be disclosed and shared with an unrelated individual (inside or outside beIN MEDIA GROUP) or used for one’s own benefit. Please refer to beIN MEDIA GROUP’s Confidentiality Policy (available on your intranet).
Your friends often ask you questions about your work: they’re curious to know whether or not their favourite tournament will still be broadcast on beIN, and what new launches we have in the pipeline. Of course, you know a lot of the answers because of your job; but what information can you really give them?
Any information (written, electronic, verbal or in any other form) not available to the public and to which you have had access in your capacity as a beIN Associate must be considered internal. Revealing them, even to trusted friends, is not acceptable. It may harm the group’s interests.
Ethical Alert
All Associates are encouraged to report suspected or actual wrongful conduct in violation of applicable laws or regulations or in violation of the principles set forth in this Code, of which they become aware. This includes, but is not limited to, accounting, finance, anti-trust, corruption and abusive working situations or relationships.
Associates are encouraged to report promptly any suspected violations of laws, rules, regulations or of any policy that is part of beIN MEDIA GROUP’s Global Compliance Program, in accordance with the Speak up Whistleblowing policy.
The purpose of the ethical alert system is to protect the company by preventing behaviour that could give rise to criminal liability, while at the same time protecting whistleblowers:
Confidentiality: Ethical alerts and identity of the whistleblowers are shared only with those involved in the investigation and remain confidential.
Protection: Employees or external stakeholders who make an ethical alert or are involved in an investigation should never be punished for sharing their concerns in good faith.
Liability: The Group Compliance team and Internal Audit supervise investigations.
Someone told you, in confidence, that one of our suppliers was currently being investigated for corruption. However, during our previous contract negotiations, you found nothing unusual. Should you ignore these rumours?
No. You can’t ignore it, and you have to start by asking the supplier for information by providing him with the Third-Party Due Diligence Questionnaire. If you have the slightest doubt, consider raising your concern to the compliance team who will investigate.
For more information, please consult our Speak up Whistleblowing Policy (available on your intranet).
If you are doubtful about a conflict-of-interest situation, if you witness a situation that seems to violate this Code, or you have a doubt about a compliance policy to be applied:
Contact Us
This Code of Ethics and Business Conduct has been reviewed and approved by the Board of Directors of beIN Media Group who are all encouraging to have an exemplary culture of integrity in place.
In case of doubt, Associates must contact their manager and request further instruction. If needed, you or your manager must solicit and obtain adequate advice and clearance on the matter from the LCO, the LCRC, the Group General Counsel or the GCRC depending on whether the issue is of a Local or Group Nature to ensure that all transactions are properly evaluated to prevent any potential violations.
The Stakeholders are invited to reach the Group Compliance team through the email address below.
The Group Compliance Team
compliance@bein.com
www.beinmediagroup.com/ethics-compliance/
Modern Slavery and Human Trafficking Statement
This statement is made pursuant to the Modern Slavery Act 2015 (the “Act”) on behalf of beIN Media Group’s wholly owned UK subsidiaries, beIN IP Limited and beIN IH Limited (together, the “Companies”). The Companies carry on business in the United Kingdom and this statement is published for the purposes of Section 54 of the Act. It describes the steps taken during the financial year ended 31 December 2025 to identify and address the risk of modern slavery and human trafficking in beIN Media Group’s (“beIN” or the “Group”) operations and supply chains, and outlines the actions planned for the next reporting cycle (the “Statement”). Relevant Group policies are available at:
https://www.beinmediagroup.com/ethics-compliance/
This Statement was approved by the Board of Directors of beIN Media Group on 24/03/2026
INTRODUCTION
beIN Media Group and its subsidiaries, including beIN IP Limited and beIN IH Limited, are inter alia governed by the beIN Code of Ethics and Business Conduct, our Working with Third Party policy, our Whistleblowing Speak UP Policy and our Labour Rights Policy (https://www.beinmediagroup.com/ethics-compliance ), which shape how we assess and manage supplier risk in each region.
1. BEIN FOOTPRINT: GLOBAL OPERATIONS AND SUPPLY CHAIN ARCHITECTURE
1.1. BEIN FOOTPRINT
The Group is a global sports and entertainment powerhouse, renowned for its dynamic and diverse portfolio of content offerings. Building on a leading presence in the Middle East and North Africa (“MENA”) region, the Group has expanded rapidly both business-wise and geographically.
It now operates the following businesses and brands, with a wide diversity of local specificities due to the different positioning in each region (the “OpCos”):
1.2. HIGH-LEVEL SUPPLY CHAIN SEGMENTS
The supply chain of the Group is specialised and spread across several tiers, each with different labour risks. Our counterparties are subject to contractual compliance requirements where applicable.
The Group’s supply chains involve the creation, production, development, commission, acquisition, marketing, licensing, distribution and delivery of intellectual property rights in audio-visual content. As such, the Group also relies on various products and services including broadcasting technology, infrastructure and equipment, production services, cloud storage services, IT infrastructure and network services/equipment, advertising services, third-party logistics services, facilities management services, human resources, legal and financial services, etc.
To find out more about the nature of our business, please see https://www.beinmediagroup.com/activities/
2. BEIN POLICIES: INSTITUTIONALIZING ETHICAL CONDUCT
The Group has adopted and deployed a framework of policies designed to integrate ethical conduct into operations across all subsidiaries. By maintaining a dynamic approach to the review and implementation of our policies and practices, we reaffirm our commitment to the protection of human rights and the elimination of exploitation in all areas and regions of our global operations.
2.1. THE CODE OF ETHICS AND BUSINESS CONDUCT
In Q4 2025, beIN consolidated its various ethical frameworks into a single group-wide document: the Code of Ethics and Business Conduct. Formally approved by the Board of Directors of beIN Media Group, this Code serves as the sole reference document for ethical standards across all jurisdictions. It sets out the Group’s expectations regarding human rights, the prohibition of slavery and human trafficking, and the requirement for all “Associated Persons”— including employees and third-party agents — to act with integrity.
Suppliers are required, through contractual or onboarding mechanisms, to adhere to the Code or demonstrate equivalent standards. It reflects the Group’s victim-centred approach: the safety and protection of people who may be affected by forced labour or human trafficking. The Group strives to do business with third parties which share its values and its supply chains are based on established relationships with reputable suppliers.
2.2. LABOUR RIGHTS POLICY
The beIN Labour Rights Policy sets out the Group’s commitment to the well-being, safety, security and dignity of all employees and workers within the Group’s operations and its supply chains. The policy is informed by the United Nations Guiding Principles on Business and Human Rights, the International Labour Organization (ILO) Fundamental Conventions, and the Dhaka Principles for Migration with Dignity.
2.3. WHISTLEBLOWING AND SPEAK UP POLICY
The Group maintains a formal “Speak Up” Whistleblowing Policy that provides a secure mechanism for employees and third parties to report ethical breaches, including suspected instances of modern slavery. The framework is supported by detailed guidelines for utilizing ethical alert mailboxes and for the assessment and escalation of reports.
3. DUE DILIGENCE AND TIERED DISCLOSURE STRATEGY
The Group has deployed a due diligence process applicable to third parties with which we intend to work, or with which we already work, to identify potential risks relating to corruption, environmental matters, human rights, and the health and safety of individuals.
3.1. THIRD-PARTY DUE DILIGENCE (TPDD) PROCESS
The Group’s due diligence process is transitioning from a manual, high-risk-focused model to an automated, risk-based framework. The Group’s new Risk Director is contributing to the strengthening of central oversight of risk assessment methodologies, including third-party due diligence.
At the onboarding stage, the relevant business or procurement team initiates the TPDD process by sending a detailed TPDD questionnaire to the potential third party.
The existing TPDD questionnaire is periodically updated and improved around ownership transparency, public official exposure, sanctions screening inputs, payment routing verification, subcontractor mapping, and explicit human rights and modern slavery attestations.
During 2025, the Group screened approximately 500 corporate entities, individuals, and management teams.
3.2. SUPPLIER AUDITING AND ASSESSMENT
The Group adopts a risk-based approach to supplier monitoring. Monitoring activities are prioritized based on risk indicators identified through the TPDD process, contractual representations, and ongoing business engagement.
Where elevated risk is identified, the Group may request additional documentation, conduct enhanced due diligence, or require remediation measures prior to continuation of the relationship. Where appropriate, remediation measures may precede termination.
3.3. REMEDIATION AND THE VICTIM-CENTRED APPROACH
The Group notes that identifying modern slavery risks may require a response process that goes beyond contractual enforcement. The Group ensures that, when risks are identified, response measures take into account the safety and rights of affected individuals, in line with its Labour Rights Policy. Where credible information indicating potential forced labour, human trafficking, or related exploitation is identified, the Group may:
Remediation measures are determined based on the nature of the allegation and the potential impact on affected individuals.
4. RISK ASSESSMENT: IDENTIFYING VULNERABILITIES IN MEDIA AND TECH
The Group operates in an industry and has activities which are characterized by complex, multi-jurisdictional supply chains. Risk exposure may arise not only from direct contractual counterparties but also from sub-tier suppliers involved in hardware manufacturing, logistics, production services, and temporary labour.
Geographically, certain jurisdictions in which the Group’s suppliers may operate are classified as higher risk in relation to forced labour and human trafficking, and this classification is used in the TPDD risk tier model to determine the level of due diligence, including whether enhanced due diligence or escalation is required. This informs risk assessment and due diligence prioritisation. Industry-specific risks include:
Logistics, warehousing, facilities services involving outsourced labour.
5. EFFECTIVE METRICS: MEASURING IMPACT AND ACCOUNTABILITY
The Group measures the effectiveness of its modern slavery risk management framework through defined quantitative and qualitative indicators. These metrics are used to assess the operation of controls and escalation mechanisms. Key indicators include:
6. TRAINING AND CAPACITY BUILDING
Training focuses on recognising and reporting indicators of modern slavery and exploitation. Compliance with the Group’s commitments is supported by regular training and awareness initiatives for our employees.
6.1. MANDATORY E-LEARNING FOR ALL STAFF
The Group Compliance function has developed eight short training modules—combining video and slides—available through local “hubs” (intranets). These modules cover core compliance topics, including the Code of Ethics and Business Conduct. The Group has identified the need to implement an automated training delivery system that will allow LCOs to issue automated reminders and track participation.
6.2. OPERATIONAL ON-SITE ENGAGEMENT
Beyond digital training, the Group Compliance function conducts direct interactions with operational teams. These sessions apply Group standards to day-to-day operational practices.
beIN is dedicated to creating a world where respect for human rights is the norm, and exploitation has no place in our business or supply chain. We will continue to take a proactive stance in eliminating modern slavery and human trafficking, ensuring a future of dignity and fairness for all.
Global Tax Strategy
Introduction
beIN Media Group and its subsidiaries (collectively the “Group”) are a global sports and entertainment media group that carry out TV production, media rights acquisitions and their distribution. The Group broadcasts across 5 continents within 40 countries.
Governance and Risk Management
beIN Media Group is committed to paying the right amount of tax within the timelines set by relevant laws/regulations, in all the jurisdictions in which it operates. beIN Media Group seeks to structure its affairs based on sound commercial principles and in accordance with relevant tax legislation.
The importance of commercial needs should in no circumstances override compliance with applicable tax laws. As a matter of practice appropriate external professional and specialist advice is sought. This is particularly so, where there may be areas of uncertainty.
beIN Media Group identifies, evaluates and mitigates tax risks. As part of its governance beIN Media Group has established the following in relation to taxation:
The Group Head of Tax, together with his team, manages and oversees the Group’s tax compliance. This includes and not limited to providing support on tax matters across the Group.
The Tax Function is also supported by external tax advisors where appropriate.
The Group Head of Tax ensures that they are up to date through regular professional and industry training. In addition, they are charged with responsibility for providing relevant updates and training to wider business functions, as appropriate.
Tax planning
Tax decisions are made in a manner that is consistent with beIN Media Group’s business strategy and operations. Appropriate professional advice is sought from external professional firms. Transactions undertaken are driven by the business and commercial needs of the operating business. The advice sought from reputable firms enables us to evaluate both non-tax and tax implications and associated risks.
In its approach to the level of risk in relation to taxation, beIN Media Group is not prepared to accept a level of risk that would expose the business to reputational harm.
Relationship with tax authorities
beIN Media Group is committed to the principles of openness and transparency in its approach to dealing with the tax authorities wherever we operate around the world. All dealings with the tax authorities and other relevant bodies are conducted in a collaborative, professional, courteous and timely manner.
This document is published in compliance with Paragraph 19(2), Schedule 19, Finance Act 2016 which requires beIN Media Group to set out the tax strategy of its UK companies. This global tax strategy covers the entire Group, including the UK entities , and applies for financial year end 31 December 2025.
1Specifically, from UK perspective covering the UK sub-group of beIN IH Limited and its UK subsidiaries.
Anti-Facilitation of Tax Evasion – Corporate Criminal Offence (“CCO”) Policy
Anti-Facilitation of Tax Evasion – Corporate Criminal Offence (“CCO”) Policy
Introduction
The CCO was introduced in the UK Criminal Finances Act 2017 and became effective as of 30 September 2017. A business is criminally liable if it fails to prevent those who act for it, or on its behalf (“Associated Persons”) such as employees, agents or service providers, from criminally facilitating tax evasion in the UK or overseas. beIN MEDIA GROUP LLC and its subsidiaries (“beIN”) therefore have a legal responsibility to ensure that those acting for, and on its behalf, do not facilitate tax evasion. Any breach may result in unlimited fines and other sanctions for beIN, as well as significant reputational damage.
beIN is committed to preventing the facilitation of tax evasion by individuals or businesses within its operations. The following policy (the “Policy”) outlines the expectations regarding tax evasion and its facilitation of those who work for or on behalf of beIN.
What is the facilitation of tax evasion?
Tax evasion means deliberately and fraudulently underpaying or not paying tax and “criminal facilitation of tax evasion” refers to deliberate and dishonest action (or omission) to assist another person to evade tax in the UK or abroad.
Tax means all forms of taxation, whether owed in the UK or abroad, including corporation tax, incometax, withholding tax, value added tax, stamp duty and national insurance contributions.
Who must comply with this Policy?
This Policy applies to all persons working for beIN, or on its behalf, including employees, volunteers, interns, casual workers, agency staff, contractors, distributors and other third partiesincluding agents, freight forwarders, advisors and service providers.
All members of staff and all who have, or seek to have, a business relationship with beIN must familiarise themselves with this Policy and are required to act at all times in a way which is consistent with the Policy.
Policy
The purpose of this Policy is to:
Business should be conducted at all times in a manner such that the opportunity for, and incidence of, tax evasion is prevented. beIN is committed to the following principles:
Employees, agents and all people acting for or on behalf of beIN must not:
Any employee, agent or person acting for or on behalf of beIN who participates in any such activities will also be subject to strict disciplinary action, including termination of employment or the assignment in compliance with applicable laws.
Potential Risk Scenarios
The following is a non-exhaustive illustrative list of possible red flags that may raise concerns related to tax evasion:
Implementation and Review
This Policy will be published on beIN’s website and reviewed annually by the Board of Directors.
Training and Communication
All beIN Directors are aware of the UK’s CCO rules. A CCO video-based training module is distributed to all UK staff and those whose actions may come under the scope of the legislation.
Reference to this Policy is included in applicable agreements with suppliers, contractors and others who intend to have a business relationship with beIN, and these parties must read, agree and adhere to it (and by extension, agree to beIN’s zero-tolerance approach to tax evasion).
beIN’s Associated Persons are encouraged to raise concerns about any issue or suspicion of tax evasion as soon as possible. Any known or suspected events should be reported immediately to the local Finance Director copying the Group CFO and the Group Head of Tax.
Human Labour Rights Policy
belN Labour Rights Policy
belN MEDIA GROUP WLL (“belN”) is a multi-national media company with operations in Pay-TV, Sport, Original Programming, Movies and General Entertainment with a presence in over 43 countries across 5 continents and in 9 different languages spanning Europe, North America, Asia, Australasia and the Middle East & North Africa (“MENA”). We recognise that our activities, and those of third parties that form our supply chain, provide opportunities to positively impact our employees’ working and living environments and set a standard as a responsible global employer.
Our responsibility
belN has a responsibility in building the world of tomorrow, where a common respect and understanding of differences in cultural diversity and background is encouraged and promoted. To this end, we have incorporated our corporate values of sportsmanship, fair play, honour, dignity and mutual solidarity and coupled them with the principles at the heart of our identity – accountability, integrity and respect to develop this labour rights policy.
Our policy and commitments
We are committed to upholding the employment rights of all those who work for belN, whether employed directly by us or indirectly by our third parties. This policy defines our commitments to the well-being, safety, security and dignity of employees and is based on best practices from the United Nations Guiding Principles on Business and Human Rights 1, the International Labour Organisation Fundamental Conventions 2 and recognised international frameworks, including the Dhaka Principles for Migration with Dignity 3
belN Compliance Requirements
Our commitments are supported by the following compliance requirements.
Applying our commitments
We recognize that due to beIN’s international footprint, these commitments may differ from legal requirements in some of our countries of operation and in such instances the applicable governing law shall prevail. beIN’s labour rights policy and commitments are however an integral part of our corporate values and we will seek to implement them to the fullest. Our labour rights policy and the compliance requirements derived from each commitment are applicable to all beIN employees as well as the employees of our third parties.
How we will meet them
We require that our commitments are understood and implemented by all employees, suppliers and business partners, who are contractually required to adhere to our commitments and apply them in their own supply chain.
We continually monitor our own operations and assess third-party suppliers at the procurement stage to ensure conformance with the commitments and make improvements and will take necessary actions where required.
Our monitoring criteria are based on our principle and compliance requirements, which incorporate key applicable elements from the international Finance Corporation Performance Standards 2 on Labour and Working Conditions4 and the Global Reporting Initiative Social Standards.5
This labour rights policy and commitments are managed by a dedicated group compliance team and will be updated as necessary on a yearly basis to remain in line with international best practices.
1https://www.ohchr.org
2https://www.ilo.org
3http://www.ihrb.org
4http://www.ifc.org
5http://www.globalreporting.org