The Company also strives to uphold accountability principles and foster a conducive business environment by establishing a Whistleblowing System (WBS). WBS functions as an effective and efficient oversight system involving all levels of the Company in a supervisory role, reinforcing its commitment to accountability and cultivating a positive business climate.

WBS serves as a reporting channel for individuals who identify actions or incidents suspected of violating the law or the Company’s Code of Conduct. In its implementation, the Company has incorporated the whistleblowing system policy within the Code of Conduct document.

This system provides a structured platform for stakeholders to report any violations occurring within the Company. WBS also serves as an early detection mechanism to mitigate potential issues arising from misconduct. Its implementation and violation management mechanisms have been outlined in the Company's Code of Conduct to ensure comprehensive understanding and application by the Allstars.

Reporting Mechanism and Handling of Issues (Whistleblowing System)

In line with AirAsia Group’s sustainability framework, the Company has adopted a multi-channel reporting system that allows all Allstars and external stakeholders to raise concerns, report suspected violations, or identify potential risks that could significantly impact the Company and its operations.

One of available internal mechanisms is the AskPAC system, a helpdesk system accessible to all Allstars for raising issues or requests related to payroll and benefits, mobility documents, employment relations, employee services, human resources technology, and recruitment processes. This system also serves as a communication channel among the People and Culture (PAC) team to assist in resolving various employee issues in a timely manner.

Primary Mechanism: Whistleblowing Channel

Together with AirAsia Group, the Company provides a whistleblowing channel that can be accessed via email at whistleblower@airasia.com. This channel is designed to report suspected acts of fraud and/ or corruption, violations of regulations, negligence, conflicts of interest, and unlawful conduct.

The entire reporting system guarantees the confidentiality of the whistleblower’s identity and provides protection against all forms of intimidation, retaliation, or other unfair treatment. This approach aligns with the Company’s principles of fostering a culture of openness, integrity, and fairness at all levels of the organization.

As a part of its gratification control measures, the Company also requires all Allstars to complete a Gift Declaration Form via the Jira system for every receipt or provision of gifts, entertainment, and corporate hospitality (Gifts, Entertainment, and Corporate Hospitality/GECH) to external parties. All submissions will be evaluated and approved by AirAsia Group’s Risk function. In 2025, the Gift Declaration process in Jira has been reviewed and streamlined to facilitate reporting, without compromising the quality of information required for the evaluation process.

Protection for Whistleblowers

The Company guarantees the confidentiality of information provided in violation reports and offers full protection to Whistleblowers. This includes protection against any form of intimidation, discrimination, or retaliation that could harm the Whistleblower. By guaranteeing this protection, the Company is committed to creating a safe environment for whistleblowers to report alleged violations honestly and responsibly.

Number of Violation Reports and Ongoing Violations

Senior management receives periodic reports on reporting data and case follow-ups, which are used for evaluation and strategic decision-making. This commitment to transparency is reinforced by the presentation of statistical data and report followups in the Annual Report and Sustainability Report, as evidence of the enforcement of a zero-tolerance policy toward violations and the protection of the rights of all Allstars.

Throughout 2025, the Company recorded no cases of ethical violations, including harassment, fraud, misappropriation of assets, misuse of Company facilities or property, or other violations. Thus, the total number of ethical violations recorded by the Company during the 2023–2025 period is zero. This reflects the effectiveness of the implementation of the Code of Conduct, as well as the internal control systems consistently enforced across all levels of the organization.