IMC is fully committed to fostering transparent, constructive, and long-term relationships with all stakeholders. The Company actively encourages stakeholder engagement and values their input in management decision-making processes.

IMC ensures the timely, fair, and comprehensive disclosure of all material information, providing stakeholders with insight into the Company’s strategic direction, financial performance, and operational activities through its Annual Report, corporate website, and other official communication channels.

To strengthen investor relations, the Company conducts regular corporate briefing sessions with investors and research analysts, offering updates on performance and forward-looking plans.

The Company’s stakeholder engagement policy employs a variety of communication tools and methods to effectively understand and address stakeholder concerns. Engagement strategies are tailored to align with business decisions, operational priorities, and organizational goals.

Communication frequency is guided by regulatory requirements under the Code of Corporate Governance, contractual obligations, and business needs. Internal communication with employees is facilitated through in-house newsletters, climate surveys, employee portals, and digital bulletin boards, promoting transparency and organizational alignment.

Code of conduct for members of board of directors, senior management and other employees.

The Code of Conduct provides a framework of principles to guide the ethical and professional behaviour of the Board of Directors, senior management, and all employees. It emphasizes integrity, honesty, and accountability in all business dealings and decision-making processes. Members are expected to comply with applicable laws, regulations, and internal company policies, while avoiding conflicts of interest and disclosing any potential situations that may compromise objectivity. The Code requires strict confidentiality of sensitive company information and prohibits misuse of corporate assets or insider information for personal gain. It promotes fairness, respect, diversity, and a safe workplace culture, ensuring that interactions within the company and with external stakeholders are professional and ethical. Directors and management are further expected to lead by example, fostering transparency, good governance, and responsible corporate citizenship. Overall, the Code of Conduct aims to build trust, protect the company’s reputation, and ensure that all actions are aligned with the organization’s values and long-term sustainability.

Risk Management & Internal Control Policy;

IMC has established a comprehensive risk management framework aimed at proactively identifying, assessing, and mitigating risks to safeguard the Company’s long-term strategic objectives and overall sustainability. Regular risk assessments are conducted to maintain a clear understanding of key risk exposures, assign accountability, and implement targeted actions to effectively address them.

Given their strategic significance, material issues and principal risks are fully embedded within IMC’s business planning processes and are subject to continuous oversight by the Board of Directors. Risks across strategic, commercial, operational, financial, and compliance domains are evaluated and prioritized based on their potential impact and likelihood of occurrence.

For each identified risk, appropriate mitigation strategies and action plans are formulated, executed, and monitored to ensure effective risk response and resilience across the organization.

Whistle blowing Policy;

In alignment with IMC’s unwavering commitment to integrity, transparency, and accountability, a robust Whistle Blowing Mechanism has been implemented to foster a workplace culture where concerns related to unethical behaviour, regulatory non-compliance, occupational fraud, or violations of the Company’s Code of Conduct can be reported without fear of retaliation.

This policy is structured to provide a secure and confidential platform to report any conduct that may adversely impact the interests of the Company.

Key elements of the Whistle Blowing Framework include:

• Inclusive Access: The policy extends to IMC employees as well as external business partners, who are encouraged to raise concerns through designated and secure communication channels.
• Defined Scope: Reportable matters include, but are not limited to, suspected fraud, corruption, financial misstatements, non-compliance with legal or regulatory requirements, breach of Company policies, or unethical behavior.
• Confidentiality and Non-Retaliation: The policy guarantees confidentiality of the whistleblower’s identity and ensures protection against any form of retaliation or victimization, thereby promoting honest and good faith reporting.
• Oversight and Governance: The Board has constituted an Ethics Committee, which includes two Independent Directors and Chief Executive Officer to oversee the implementation, monitoring, and investigation of all whistleblowing cases. The Committee ensures independent inquiry and reports its findings directly to the BARC.
• Escalation Mechanism: Whistleblowers also have the option to escalate matters directly to the Chairman of the BARC, in accordance with the policy framework.
• Active Engagement: During the year, the Ethics Committee received and reviewed multiple complaints, all of which were addressed and critical of which reported to the BARC through the Head of Internal Audit.

IMC encourages all eligible stakeholders under the policy to actively participate in the ethical stewardship of the Company by reporting inappropriate conduct through confidential and well-defined reporting channels, with assurance of non-reprisal and responsible follow-up.

Corporate social responsibilities/sustainability/environmental, social and governance related policy;

At IMC, the health and safety of employees is a top organizational priority. The Company is fully committed to integrating Safety, Health, and Environmental (SHE) considerations into its strategic planning, policy development, and operational procedures. The Health and Safety Policy is designed to uphold global best practices, safeguard personnel, and ensure environmental responsibility across all operations.

Key elements of IMC’s Health and Safety Policy include:

• Regulatory Compliance: Ensure all operational activities comply with applicable national and international laws, regulations, standards, and best practice guidelines related to health, safety, and the environment.
• Training and Capacity Building: Deliver comprehensive training to all employees, drivers, vendors, dealers and contractors. The training focuses on injury prevention, emergency preparedness and response, environmental protection, and asset safety to enable a culture of safety excellence.
• Personal Protective Equipment (PPE): Mandatory SHE induction and enforcement of the use of appropriate PPE for all employees, contractors, and visitors at the Plant.
• Sustainable Procurement: Procure goods and services with a focus on minimizing environmental impact and ensuring occupational safety and health.
• Risk Assessment and Mitigation: Conduct regular workplace risk assessments at IMC plant, Corporate Office, Dealerships and vendors to identify and address potential hazards, thereby preventing work-related injuries, illnesses, and safety incidents.
• Routine SHE Reviews: Carry out periodic evaluations of Safety, Health, and Environmental practices to ensure ongoing compliance and performance improvement.
• Work Instructions and Awareness: Develop and implement SHE procedures and work instructions. Key safety protocols are prominently displayed at production areas, workshops, and high-risk locations in both English and Urdu, with visual aids to enhance comprehension.
• Incident Reporting and Monitoring: Maintain detailed records of all work-related injuries, near-miss incidents, and unsafe conditions to enable thorough analysis and continuous improvement.

Internal and External Audits: Conduct regular SHE audits, both internal and external, to assess the effectiveness of the SHE management system. Audit frequency is determined based on operational risk and compliance requirements

Policies for promoting DE&I and protection against harassment at the work place;

The Board of Directors of IMC remains strongly committed to fostering a culture of diversity, equal opportunity, and talent development across all levels of the organization, including at the Board and executive management levels. The Company actively seeks to attract and retain highly qualified professionals for all roles, ensuring a merit-based and inclusive approach to recruitment and development.

The Board recognizes that diversity—particularly at the leadership level—is a critical enabler of effective governance and strategic decision-making. A diverse Board, reflecting a broad mix of gender, experience, knowledge, and expertise, enhances overall Board performance and contributes meaningfully to the achievement of the Group’s strategic objectives, especially given the Company’s expansive geographic presence.

To this end, the Board ensures the election of directors who collectively represent a balanced and inclusive composition, aligned with the interests of all stakeholders and supportive of a diverse corporate culture.

The following principles form the foundation of IMC’s Board Diversity Policy:

• The composition of the Board shall comply with all applicable legal and regulatory requirements.
• The Board shall ensure adequate representation of women directors, in line with its commitment to gender diversity and inclusion.
• Board membership shall reflect a broad range of competencies and professional expertise, including but not limited to entrepreneurship, finance, legal affairs, marketing, human resources, and supply chain management.
• The Board upholds a strict non-discrimination policy, ensuring that no individual is excluded from consideration or appointment on the basis of gender, religion, caste, or any other non-merit factor.