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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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