People & Human Rights

Human Rights & Fair Labour Statement

Version 1.0 · Approved by the Board of Directors · Effective June 2026

Macro Tech Ventures Sdn. Bhd. (formerly known as Dropee) and its subsidiaries and related companies ("Borong", "the Company")

1. Our Commitment

Borong is committed to respecting and upholding human rights across its operations, its workforce and its business relationships. We believe that our employees are our most valuable assets, and that every person who works at Borong, or who works for the businesses in our supply chain, is entitled to be treated with fairness, dignity and respect.

This Statement sets out our commitments on non-discrimination, freedom from harassment, the prohibition of forced labour and child labour, fair wages and benefits, and access to grievance and remedy. It is consistent with the Federal Constitution of Malaysia, the Employment Act 1955 (as amended), the Children and Young Persons (Employment) Act 1966, the Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007 and other applicable laws, and is guided by internationally recognised principles on business and human rights, including the UN Guiding Principles on Business and Human Rights and the core conventions of the International Labour Organization.

This Statement applies to all Borong entities and to all employees, whether full-time, part-time, fixed-term contract, contract for service, probationary or interns. Through the Borong Supplier & Vendor Code of Conduct, we extend equivalent expectations to the suppliers, vendors, merchants and partners who do business with or through the Borong platform.

2. Non-Discrimination and Equal Opportunity

Borong provides equal opportunity in every aspect of employment and does not tolerate discrimination at the workplace. This commitment applies at every level of the organisation and to every aspect of the employment relationship, including recruitment, selection, promotion, transfers, training, salaries, benefits, rates of pay, overtime, hours of work, holidays, discipline, performance evaluations and termination.

Discrimination involving the denial of equal opportunities or treatment is prohibited on the grounds of a person's race, cultural background, ethnicity, citizenship, marital status, age, gender, religion, pregnancy or other protected characteristics. The right to freedom from discrimination extends to all employees, including full-time, part-time, temporary, probationary and contract staff. Differential treatment is acceptable only where based on a bona fide occupational requirement or another specific exception recognised under the law in force. Employees found to have practised discrimination are subject to disciplinary action.

3. Freedom from Harassment

Borong maintains a zero-tolerance position on harassment in all its forms. Every individual, irrespective of status or position, is entitled to a working environment free from sexual harassment, workplace harassment, bullying, mobbing, intimidation and abuse.

Sexual harassment, meaning any unwanted conduct of a sexual nature, whether verbal, non-verbal, visual, psychological or physical, is strictly prohibited, as is any conduct that creates a hostile or offensive work environment or that ties employment decisions to submission to or rejection of such conduct. Workplace harassment, including insulting or demeaning behaviour, inappropriate comments on a person's appearance, bullying, cyberbullying, isolation, gossip and any other conduct affecting a person's dignity or psychological or physical integrity, is equally prohibited. Complaints are investigated fairly and promptly, and substantiated violations result in disciplinary action up to and including termination of employment.

4. Prohibition of Forced Labour

Borong prohibits all forms of forced, bonded, indentured or involuntary labour, including human trafficking and debt bondage, within its operations and its supply chain. All employment at Borong is entered into voluntarily, on the basis of written terms of employment, and employees are free to resign in accordance with the notice provisions set out in their employment terms. Borong does not retain employees' identity documents, does not require employees to pay recruitment fees or deposits, and does not impose restrictions on employees' freedom of movement.

Through the Borong Supplier & Vendor Code of Conduct, suppliers and vendors are likewise required to prohibit forced labour, human trafficking and debt bondage, to refrain from retaining workers' passports or identity documents, and to ensure that all work in their operations is performed voluntarily. Any suspected violation, whether within Borong or its supply chain, may be reported through Borong's whistleblowing channel and will be investigated, with appropriate corrective or disciplinary action taken where necessary.

5. Prohibition of Child Labour

Borong prohibits child labour in its operations and its supply chain. All Borong employees must meet the minimum legal working age, and age and identification documents are verified as part of the recruitment and onboarding process. Borong does not engage in, and does not tolerate, the employment of any person below the minimum legal working age by its suppliers, vendors or partners, and expects its supply chain to verify the age of workers as part of their own hiring practices. Any suspected breach may be reported through Borong's whistleblowing channel and will be investigated, with appropriate corrective action taken, including the suspension or termination of any supplier relationship where child labour is found.

6. Fair Wages, Benefits and Working Conditions

Borong abides by all relevant labour and ethical requirements, including the provision of fair wages and benefits in accordance with applicable laws and regulations. Salaries are paid directly into employees' bank accounts, on time and in full. Borong makes all statutory contributions for its employees, including contributions to the Employees Provident Fund (EPF) under the EPF Act 1991, and coverage under the Social Security Organisation (SOCSO) and the Employment Insurance System (EIS) pursuant to the Employees' Social Security Act 1969. Employees receive statutory and company leave entitlements, including annual leave, sick leave, hospitalisation leave, maternity leave, paternity leave, compassionate leave and marriage leave, together with group medical insurance and other benefits, and working days and hours comply with applicable law.

Foreign employees, who work primarily in technology and marketing roles, are legally employed in accordance with applicable Malaysian immigration and employment requirements. All foreign employees hold valid visas and work permits and are provided with formal written employment contracts setting out their terms and conditions of employment.

7. Freedom of Association

Borong respects the right of employees to freedom of association in accordance with applicable law, and does not discriminate against, or take adverse action towards, employees on the grounds of lawful participation in trade unions or worker representation.

8. Grievance and Access to Remedy

Borong maintains accessible channels through which concerns can be raised and remedied. Employees may raise grievances through their immediate supervisor or the People & Culture Department, and are encouraged to do so at the earliest opportunity. In addition, any person, including employees, vendors, suppliers, customers and members of the public, may report suspected violations of this Statement, the Borong Code of Conduct or applicable law, confidentially and anonymously, through Borong's whistleblowing channel at report@borong.com or by letter to the Head of People & Culture at Borong's registered office.

Borong does not tolerate retaliation of any kind against any person who raises a concern in good faith. All reports are assessed and, where warranted, investigated fairly, objectively and promptly, respecting the presumption of innocence and giving the persons concerned a fair opportunity to be heard. Where a violation is substantiated, Borong takes appropriate corrective and disciplinary action, and provides remedy where appropriate. The full framework is set out in the Borong Whistleblowing Policy.

9. Supply Chain Expectations

Borong expects all suppliers, vendors, merchants and business partners to uphold the standards in this Statement, as set out in the Borong Supplier & Vendor Code of Conduct, including the prohibition of forced labour and child labour, non-discrimination, freedom from harassment and abuse, fair wages and statutory benefits, lawful employment of foreign workers, and safe working conditions. Supplier compliance may be assessed through onboarding screening, self-declarations, documentation requests and, where warranted, audits, and non-compliance may result in suspension or removal from the Borong platform.

10. Governance and Review

This Statement is owned by the Chief Executive Officer and overseen by the Board of Directors, who are responsible for ensuring that human rights considerations are embedded in the Company's policies, operations and business relationships. This Statement is reviewed periodically, and whenever there is a material change in applicable law, the Company's operations or stakeholder expectations, to ensure that it remains effective and current.