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Discriminatory behaviors are unacceptable in La Comer’s inclusive work
                                                                                                                                              culture. We are against any type of treatment that negatively affects those
                                                                                                                                              who have a contagious disease or those who, without having it are related to
                                                                                                                                              this group and may also suffer discrimination.



                                                                                                                                              4.2 RELATIONS WITH CUSTOMERS AND SUPPLIERS
                                                                                                                                              To maintain the image of La Comer as a leading company with moral
                                                                                                                                              strength in society, it is our ethical and professional responsibility to
                                                                                                                                              develop  productive,  lasting  and  quality  business  relationships  with
                                                                                                                                              customers and suppliers, as well as to be sensitive and proactive with
                                                                                                                                              the needs of the communities where we operate, contributing to Mexico’s
                                                                                                                                              economic and social development.


                                                                                                                                              4.2.1  Customers
       CODE OF ETHICS     RESPECT IS THE GOLDEN RULE
                            It is considered a serious offense to participate in this type of conduct, as well as                             The Company has a public commitment to deliver quality goods and services
                            not reporting them when they occur and are known to us. The Company has                                           at  competitive  prices  to  its  customers.  Hence,  the  pursuit  of  efficiency  in
                            a commitment to carry out an immediate investigation of these complaints                                          everything we do will be a permanent priority to La Comer, aiming to offer value
                            with  complete  discretion  and  confidentiality  while  taking  the  appropriate                                 to our customers. We must maintain an honest and clear communication with
                            corrective measures. The process and communication channels for this type                                         them in order to continue enjoying the credibility that the Company has built
                            of complaint have been made available to all employees and are mentioned                                          to this day. All our clients have the right to receive the quality or quantity of
                            in section 10 “Non-compliance Reports.”                                                                           products they purchased. If the merchandise does not meet these attributes
                                                                                                                                              or the customers receive inadequate or inappropriate treatment by any
                            Any action or behavior that violates the provisions of this Code of Ethics,                                       employee  of  the  Company,  they  may  file  the  corresponding  complaint  and
                            the Internal Labor Guidelines or the policies, processes and controls of the                                      have the right to be assisted and obtain a response in the shortest possible
                            Company, are punishable according to the Guidelines themselves, and may                                           time.
                            go from a verbal or written warning to the employment termination without
                            responsibility  for  the  Company,  depending  on  the  severity  of  the  offense.                               4.2.2  Suppliers
                            Likewise, the Company may reserve the exercise of the corresponding civil,                                        The Company must make purchasing decisions based on our interests and
                            administrative, commercial or criminal claims, so labor measures are not                                          those of our customers, considering the quality, price, service and technology
                            considered exclusive of any other.                                                                                that a supplier offers. Therefore, those operations that may suggest some type
                                                                                                                                              of act or conduct considered illegal by criminal law (facilitation payments or
                            4.1.4  Equal Employment Opportunities                                                                             bribes) or inappropriate (personal gifts, travel or entertainment) are prohibited
                            The Company and its executives must guarantee a respectful and professional                                       and will be sanctioned. xPurchases of goods or services must be executed with
                            work environment, in which discriminatory behaviors are strictly prohibited;                                      those  suppliers that  are recognized  for their ethical  performance  within  the
                            these include any conducts such as the distinction, exclusion, restriction or                                     market as well as for providing suitable products or services at a reasonable
                            preference  on  regards  of  race,  religious  beliefs,  gender,  sexual  preference,                             price and with the delivery and quality terms stipulated by the Company. We
                            nationality,  socioeconomic  status  or  different  abilities,  among  others,  and                               should only conduct business transactions that uphold the ethical principles
                            that impair or nullify our employees’ enjoyment or exercise of human rights                                       contained in the Company’s philosophy. All buyers and products’ reception
                            and freedoms. 2                                                                                                   personnel must work with respect, honesty, and fairness towards suppliers.
                                                                                                                                              In this sense, the Company has adopted guidelines and best commercial
                                                                                                                                              practices based on general provisions which are reflected in the corresponding
                            2  In accordance with provisions stipulated in the Federal Law to Prevent and Eliminate
                             Discrimination in force on the date of this Code of Ethics’ publication.


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