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6
 SOCIAL RESPONSIBILITY      6.1 EMPLOYMENT PRACTICES
                            As this Code previously mentioned, at the Company we are committed with
                            fair labor and employment laws, without discrimination; in addition, we seek
 AND COMMUNITY COMMITMENT   to uphold a culture of respect towards and among workers. We present
                            employment opportunities to all qualified candidates and individuals, and we
                            strive to maintain a work environment free from discrimination, hostility, and
                            physical or verbal harassment. Our employees deserve to work in an atmosphere
                            free from any conduct that may appear disrespectful. Certain types of jokes,
                            posters, paintings, language, gestures, and physical contact may offend people
                            and result in a hostile work environment which the Company will not tolerate.
                            La Comer maintains collective labor relations with the several unions with
                            which it has collective bargaining agreements within the framework of the law,
                            guaranteeing impartiality between the interests of its unionized personnel and
                            the Company.


                            6.2 HEALTH, SAFETY AND ENVIRONMENT
                            The Company believes that protecting the environment as well as the health
 CODE OF ETHICS     RESPECT IS THE GOLDEN RULE
                            and safety of employees is essential. We constantly work to achieve a healthy
                            and accident-free environment for all our employees and third parties who
                            conduct activities in any of our facilities.

                            Therefore, our employees  and  executives  must comply  with  the  applicable
 The Company fulfills its commitment with the communities where it does   laws on the matter and with internal regulations that seek the health and
 business by creating jobs that improve their living conditions, respecting their   safety of each employee as well as the protection of the environment.
 culture and offering quality products and services at competitive prices. The
 Company is respectful with the environment, thus, we use natural resources   6.3 FAIR MARKET COMPETITION
 responsibly, avoiding pollution and complying with the laws that protect our
 ecological environment.    Part of our philosophy is to compete fairly and in compliance with competition
                            and antitrust laws, thus, any collusion or misconduct that violates these
 Corporate  actions  in  matters  of  social  responsibility  are  efforts  made  as   provisions  is prohibited. Consequently, our Company  demands  from each
 a result of our Board of Directors’ decisions. La Comer carries out several   of  us  absolute  confidentiality  regarding  information  about  the  business,
 activities that are announced to all employees and whose information –  transactions’ conditions, bids, among others, as well as not making any contact
 such  as  the  sustainability  report  and  specific  actions–  are  available  on  the   with competitors that could create the appearance of inappropriate or disloyal
 Company’s website.  3      agreements or understandings.

 Striving to respect the individuality of our employees, it is worth mentioning   6.4 GOVERNMENT AND AUTHORITIES
 that their participation in activities related to charitable organizations, as well
 as cultural, sports, political, electoral or religious activities must be personal;   The Company adopts a rigorous framework of compliance with all the
 these are carried out separately from the Company, so they cannot use time   laws, regulations and provisions issued by the numerous authorities of the
 or resources that belong to it, nor may it appear that they are acting on   Government’s  different  levels  (Federal,  State  and/or  Municipal).  It  is  the
 behalf of La Comer.        responsibility of the Company’s executives and employees to comply with the
                            applicable legal provisions and avoid acts of corruption, bribery or obtaining
                            any undue benefit in exchange for favors in kind or in cash. All employees have
                            the obligation to supervise adherence to legality in any act, management,
 3  www.lacomer.com.mx      procedure and/or controversy with the authority.



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