At Loyal Guru, we recognize that true business success extends beyond financial results, and our commitment to Corporate Social Responsibility (CSR) reflects this philosophy. We believe that the long-term viability of our company is intrinsically linked to the well-being of the communities we serve and the sustainability of the environment in which we operate. As a company that develops innovative technology solutions, we understand the power and responsibility we have in shaping not only the business landscape but also the world around us.

In this report, we proudly present our actions, achievements, and commitments related to sustainability, social inclusion, and responsible governance. Our efforts span across multiple dimensions, each designed to create a meaningful, positive impact on both our internal and external stakeholders. These include our employees, customers, suppliers, and the broader community.

We understand that CSR is not just about making an immediate impact but about embedding sustainable practices that will benefit future generations. Guided by international frameworks such as the United Nations Sustainable Development Goals (SDGs), and our dedication to industry best practices, we continuously strive to refine our approach and contribute to a better, more sustainable world.

This report outlines the specific initiatives we have undertaken, the measurable outcomes we have achieved, and the ambitious goals we set for the future. Our focus remains on achieving a balance between economic growth, environmental stewardship, and social equity—ensuring that Loyal Guru’s growth is inclusive, responsible, and leaves a lasting, positive legacy.

1. General Company Information

2. Social Dimension
Stakeholder Engagement

3. Environmental Dimension
Energy Efficiency and Renewable Energy
Integration of GHG & Climate Report
Water and Resource Management
Encouraging Sustainable Practices Across the Company
Sustainable Procurement
Waste Reduction and Community Engagement

4. Governance dimension
Key Performance Indicators (KPIs)

5. Elaboration criteria and references

6. Conclusion

1. General Company Information

Loyal Guru is a SaaS (Software as a Service) company specializing in cloud-based loyalty and marketing solutions designed to help brands build deeper and longer lasting relationships with their customers. Since our inception, we have worked to operate in a sustainable manner, reducing our environmental impact and promoting responsible practices. Our mission is to develop innovative technology that, in addition to generating value for our customers, drives the well-being of our community and respects the environment in all our activities.

In this regard, we implement principles of good governance and business ethics to ensure transparency and regulatory compliance. We adhere to strict codes of conduct that promote integrity, fairness, and respect in all our operations, and we ensure that our decisions and practices are aligned with these principles at all times.

2. Social Dimension

At Loyal Guru, we are committed to creating a positive social impact, both within our company and in the broader community.

We actively collaborate with the Adecco Foundation on educational and inclusive initiatives, such as robotics workshops for people with disabilities. These workshops provide essential development opportunities and support the social integration of individuals with disabilities into the workforce.

We also prioritize fostering a strong internal culture. To strengthen team cohesion and
enhance employee well-being, we organize several team-building events per year.

These events create opportunities for employees to connect, collaborate, and celebrate together, fostering a positive work environment.

Promoting work-life balance is also a priority at Loyal Guru. We offer flexible work policies, including adaptable schedules and the option to telecommute, to help employees better balance their personal and professional lives.

As part of our commitment to inclusivity, we ensure that our workplace is diverse and
inclusive, providing equal opportunities for all, regardless of gender, age, sexual orientation or disability. We believe that diversity not only enriches our workplace, but also drives innovation and creativity. Additionally, we embrace a pet-friendly policy, allowing employees to bring their dogs to the office, fostering a relaxed and enjoyable environment.

Stakeholder Engagement

At Loyal Guru, we understand the importance of engaging with our stakeholders to build strong relationships and foster mutual growth. We hold four annual “all-hands” meetings with the entire team, where we provide updates on company progress, share key achievements, and discuss plans for the future. These meetings offer an opportunity for employees to voice their thoughts and feedback, ensuring they are actively involved in the direction of the company.

Our commitment to customer engagement is also crucial. We actively listen to our customers’ feedback to ensure that our products and services meet their evolving needs. This helps us maintain strong, long-term relationships that benefit both our customers and our organization.

We also engage with our suppliers by promoting responsible and ethical practices throughout our supply chain. We encourage transparency and collaboration to improve sustainability efforts across the board.

Finally, we maintain strong connections with the local community, supporting initiatives that promote education, inclusion and sustainability. As part of this commitment, we have established an office book exchange programme. Launched by our Wellbeing Committee, this initiative encourages employees to donate and share books, fostering a culture of learning, collaboration and environmental responsibility. By reusing and recycling books, we reduce waste and promote a more sustainable workplace, while strengthening our ties with the local community. These efforts help build trust and ensure that our impact extends beyond the organisation, contributing to the betterment of society.

3. Environmental Dimension

At Loyal Guru, environmental sustainability is a core commitment, and we actively strive to minimize our impact across all aspects of our business. Our commitment is driven by our Sustainability Policy, which serves as a guiding framework for all our environmental practices, ensuring we adhere to sustainable principles in every decision and operation. We follow this policy rigorously to ensure that all our activities align with the highest environmental standards.

We also maintain a Purchasing Policy that emphasizes responsible procurement practices. This policy ensures that all purchasing decisions are made with sustainability in mind, reducing environmental impact and promoting ethical, efficient, and secure sourcing of goods and services. It encourages us to engage with suppliers who share our commitment to sustainability, aligning with both our operational needs and our broader goals of reducing our environmental footprint.

Energy Efficiency and Renewable Energy

We are committed to minimizing our carbon footprint, and to this end, we collaborate with our utilities providers to promote the use of renewable energy across our facilities. Additionally, we have implemented low-consumption lighting systems and temperature regulation measures within our offices to optimize energy usage.

In our technology infrastructure, we utilize Google Cloud, a cloud service provider that operates on renewable energy and holds certifications for energy efficiency. By leveraging cloud servers, we also benefit from resource optimization through server virtualization, further reducing energy consumption.

Integration of GHG & Climate Report

In addition to our ongoing sustainability initiatives, Loyal Guru recognizes the critical
importance of addressing climate change. To ensure transparency and meaningful action, we are committed to reducing our environmental footprint. As part of this commitment, we have introduced the Loyal Guru GHG & Climate Report, which provides a comprehensive overview of our emissions profile, reduction initiatives, governance approach, and climate risk management strategies. This report reflects our dedication to minimizing greenhouse gas (GHG) emissions and implementing sustainable practices across our operations.

Water and Resource Management

We manage our water consumption in a responsible manner, in line with the sustainability strategy of Aigües de Barcelona, minimizing the usage of water in the office and encouraging responsible use. In addition, we maintain a paperless policy across our offices, promoting digital processes and limiting the need for physical documents. This initiative, alongside our active promotion of recycling, helps reduce the environmental impact of waste.

Encouraging Sustainable Practices Across the Company

To ensure environmental sustainability is ingrained in our culture, we offer training programs to our employees, raising awareness about energy-saving practices and the reduction of greenhouse gas (GHG) emissions. We also encourage the efficient use of electronic devices and promote sustainable habits both at work and beyond.

We also actively promote telecommuting, which not only enhances work-life balance but also helps reduce energy consumption and carbon emissions associated with daily commuting.

Sustainable Procurement

Our Purchasing Policy emphasizes the importance of environmental responsibility in sourcing decisions. As part of our sustainable procurement strategy, we have established a robust Supplier Evaluation System to assess the environmental impact and sustainability practices of all our suppliers. This ensures that the suppliers we engage with are aligned with our sustainability values.

We also plan to introduce sustainable procurement training for our purchasing team in the near future, enabling them to make decisions that prioritise environmental and social considerations in the procurement process. As part of our ongoing commitment, we continuously monitor our suppliers’ sustainability performance and help them improve their practices where necessary. This approach ensures that our supply chain remains as sustainable as possible.

Waste Reduction and Community Engagement

Loyal Guru is also engaged in the selective waste collection system in Barcelona, contributing to local sustainability initiatives by paying the city’s waste tax. By fostering an organizational culture of sustainability, we ensure that waste reduction, resource efficiency, and sustainability are fundamental in everything we do.

We are committed to ensuring that sustainability is embedded in every aspect of our operations—from energy consumption and waste management to procurement and employee engagement. This holistic approach allows us to continuously improve and align with best practices for environmental responsibility.

4. Governance dimension

At Loyal Guru, we uphold a robust governance framework that prioritizes transparency, integrity, and regulatory compliance in all our operations. Our commitment to sound governance practices is fundamental to building trust and fostering a corporate culture of ethical responsibility.

Our governance model ensures that all business decisions align with the highest ethical standards. We prioritize accountability and transparency in our actions, ensuring that all stakeholders, including employees, customers, suppliers, and investors, are treated with fairness and respect. This approach supports our vision of maintaining a responsible, sustainable, and ethical business environment.

We adopt the following key principles to guide our governance practices:

Ethical Leadership: Our leadership team is committed to upholding the principles of honesty, integrity, and fairness in all business dealings. We believe that ethical behavior begins at the top and cascades throughout the organization, fostering a culture of trust and responsibility.

Compliance with Laws and Regulations: Loyal Guru complies with local and international laws and regulations governing our business, including data protection laws. In addition, Loyal Guru’s Anti-Bribery and Anti-Corruption Policy ensures that we maintain the highest ethical standards and avoid any form of corruption or bribery in our business dealings.

Transparency and Accountability: We are committed to open communication with
stakeholders and transparent decision-making. We maintain clear records and regularly report on our performance, including sustainability initiatives and ethical practices, to ensure that our actions align with our core values.

Risk Management and Internal Controls: Loyal Guru has established a robust risk
management framework to proactively identify and address potential risks that may affect the organization. Our internal control systems safeguard the accuracy of financial reporting and ensure compliance with ethical standards. Regular audits and reviews are conducted to assess adherence to these practices, reinforcing our commitment to integrity. To maintain transparency, we also offer an internal whistleblower channel, providing employees with a secure and confidential way to report concerns.

Employee Involvement and Corporate Culture: We cultivate an inclusive and open corporate culture where employees feel empowered to raise concerns and actively contribute to discussions on ethical practices and governance. Through continuous feedback channels and our annual “all-hands” meetings, employees are kept informed about the company’s performance and any relevant governance updates. This fosters a sense of ownership and alignment with Loyal Guru’s values.

Key Performance Indicators (KPIs)

At Loyal Guru, we continuously evaluate the effectiveness of our governance framework and social responsibility initiatives through measurable key performance indicators (KPIs). These indicators help us assess our progress and make data-driven decisions that align with our strategic goals. Key KPIs include:

Ethical Training and Compliance: Percentage of employees trained in business ethics and compliance procedures. Currently, 100% of employees have received training, ensuring a uniform understanding of ethical standards across the organization.

Regulatory Compliance: Adherence to relevant legal frameworks and industry standards, with regular audits to ensure compliance with data protection, anti-corruption, and sustainability regulations.

Transparency in Reporting: Percentage of sustainability and corporate responsibility reports made available to stakeholders, ensuring that all actions and decisions are transparent and accessible.

Risk Management Effectiveness: Monitoring and evaluating the effectiveness of our risk management processes, including the identification and mitigation of potential governance risks within the organization.

Stakeholder Trust and Engagement: Measurement of stakeholder satisfaction and trust levels through surveys and feedback loops, ensuring that Loyal Guru continues to meet the expectations of its employees, customers, and partners.

5. Elaboration criteria and references

This report has been prepared in accordance with the guidelines set forth by the CNMV and in line with international standards, including the United Nations Sustainable Development Goals (SDGs). We remain dedicated to regularly reviewing and enhancing our policies to further optimize our contributions to sustainability and social responsibility. Our commitment to continuous improvement ensures that we stay aligned with evolving global best practices.

6. Conclusion

At Loyal Guru, we are committed to upholding the highest standards of social responsibility, environmental sustainability, and corporate governance. This report reflects our ongoing efforts to integrate these principles into every aspect of our operations. As we continue to grow, we remain focused on making a positive impact on society, the environment, and our stakeholders. By adhering to our sustainability policies and embracing innovation, we aim to contribute meaningfully to the global challenges we face. We are dedicated to fostering a transparent and inclusive culture, where all our actions align with our core values, and we will continue to track and report our progress, striving for continuous improvement.