Compliance Management System
Our Compliance Management System (CMS) integrates policies, controls, processes, and tools designed to ensure the Company’s legal, fiscal, and financial compliance across all operations and organizational levels.
This system enables the structured identification, assessment, monitoring, and mitigation of regulatory risks, ensuring that the Company’s activities remain continuously aligned with applicable laws and regulations, as well as with the highest standards of corporate governance. The CMS is not limited to a control function; rather, it constitutes a transversal governance framework that strengthens institutional management, decision-making processes, and the long-term sustainability of the business.
The implementation of a CMS ensures ongoing adherence to laws, regulations, and sector-specific requirements, significantly reducing the risk of sanctions, fines, or litigation, while reinforcing the documentary traceability necessary to demonstrate compliance before authorities and third parties. In the fiscal sphere, the system establishes formal procedures to ensure timely fulfillment of tax obligations, minimize contingencies, and reduce exposure to adverse audits, while enhancing financial planning and predictability.
From a financial standpoint, the CMS strengthens internal controls and oversight mechanisms, increasing the reliability of financial information and safeguarding the interests of shareholders, investors, and other stakeholders. The integration of risk mapping, periodic reviews, and preventive action protocols allows the Company to anticipate regulatory contingencies and implement corrective measures before they materially impact operations.
Furthermore, the system enhances institutional reputation by demonstrating a clear commitment to ethical business conduct and transparency, fostering greater confidence among clients, financial institutions, investors, and regulatory authorities. This compliance framework facilitates participation in financing processes, tenders, and strategic partnerships by evidencing a solid governance and control structure.
Ultimately, the CMS promotes an organizational culture grounded in integrity and accountability. Through clearly defined policies, codes of conduct, reporting channels, and supervision mechanisms, compliance becomes a shared responsibility embedded in daily operations and aligned with the Company’s long-term strategic objectives.
Code of Business Conduct and Ethics
Marlex has adopted a formal Code of Business Conduct and Ethics (the “Code”), which establishes the principles and standards that govern the conduct of its directors, officers, employees, and representatives. The Code is designed to ensure compliance with applicable laws and regulations, promote integrity and transparency in all business dealings, and prevent conflicts of interest, bribery, corruption, and other improper practices.
The Code provides clear guidelines on ethical decision-making, anti-corruption standards, fair competition, confidentiality, protection of company assets, and compliance with applicable maritime, commercial, and financial regulations.
To ensure effective implementation and oversight, Marlex has appointed an independent Compliance Officer, external to the organization, who is responsible for supervising adherence to the Code, monitoring compliance risks, receiving and reviewing reports of potential violations, and advising management and the Board of Directors on compliance matters. This independent structure reinforces objectivity, accountability, and transparency within the Company’s governance framework.
Audit Committee Charter
Marlex has adopted a formal Audit Committee Charter approved by its Board of Directors, which establishes the structure, authority, and responsibilities of the Audit Committee as part of the Company’s corporate governance framework.
The Audit Committee is responsible for overseeing the integrity of the Company’s financial reporting, the effectiveness of internal controls, risk management processes, and compliance with applicable legal and regulatory requirements. The Committee also supervises the work of the external auditors, reviews financial statements prior to Board approval, and monitors adherence to internal policies and ethical standards.
The Charter grants the Committee the authority to access relevant company information and to engage independent advisors when necessary, reinforcing transparency, accountability, and sound financial oversight. This governance structure reflects Marlex’s commitment to responsible management, financial discipline, and long-term operational integrity.