2021 SUSTAINABILITY PROGRESS REPORT | Cummins Inc. CUMMINS’ 10 ETHICAL PRINCIPLES Cummins ethics and governance initiatives are built around the 10 Statements of Ethical Principles in the Code of Business Conduct : 01 We will follow the law everywhere. 02 We will embrace diverse perspectives and backgrounds and treat all people with dignity and respect. 03 We will compete fairly and honestly. 04 We will avoid conflicts of interest. 05 We will demand that everything we do leads to a cleaner, healthier, and safer environment. 06 We will protect our technology, our information and our intellectual property. 07 We will demand that our financial records are accurate and that our reporting processes are clear and understandable. 08 We will strive to improve our communities. 09 We will communicate honestly and with integrity. 10 We will create a culture where employees take responsibility for ethical behavior. 57 The Ethics and Compliance function at Cummins, which is celebrating its 10th anniversary in 2022, oversees the company’s ethics and compliance program. The function communicates frequently that employees play a critical role in maintaining the Code of Business Conduct by reporting any problems they see. Cummins has a strict no-retaliation policy protecting employees making reports in good faith. Employees can report potential code of conduct or policy violations in multiple ways. They can use Cummins’ external Ethics website, call the company’s Ethics Helpline, send an email to the Ethics and Compliance function or simply talk to their supervisor, Human Resources representative or a member of the company’s Legal function. Employees can remain anonymous, where allowed by law. These reporting options are included in onboarding, training, core policies, and in blogs and emails from the Ethics and Compliance function. Cummins has a global team of investigators to look into possible code or policy violations. In 2021, the team investigated 1,575 cases, about evenly divided between inside and outside the United States. Employees worldwide are required to comply with Cummins’ Code of Business Conduct, which is reviewed in onboarding and again during mandatory online training periodically over an employee’s time with the company. The Code of Business Conduct is available in 16 languages on the Ethics and Compliance intranet website for Cummins employees. In addition, all office and exempt/ salaried employees must certify they are in compliance with the code. More than 30,000 Cummins employees as well as the company’s Board of Directors completed the 2021 certification process. Cummins’ Supplier Code of Business Conduct aligns closely with the company’s code of conduct for employees. Suppliers must state they are in compliance with the Supplier Code of Business Conduct as a condition of doing business with Cummins. The supplier code states suppliers must treat all people with dignity and respect and provide a healthy and safe work environment for their employees. Both the Supplier Code of Business Conduct and Cummins’ Code of Business Conduct for employees recognize the right to join a union and prohibit forced or child labor of any kind as well as human trafficking. SUSTAINABLE SUCCESS STARTS WITH ETHICAL BEHAVIOR Cummins is committed to doing business the right way, competing fairly and honestly and following the law everywhere. The company believes ethical behavior on the part of every employee is foundational to Cummins’ sustainability. The company’s Code of Business Conduct is built around 10 ethical principles, beginning with the simple but all-encompassing directive that “We will follow the law everywhere.” The principles touch on nearly every aspect of working at Cummins, from embracing diverse perspectives to safeguarding the company’s technology and intellectual property, to protecting the environment and strengthening the communities where Cummins does business. ETHICS AND COMPLIANCE //