At Timken, Turning Ethics into Action is everyone’s responsibility. To help protect our company’s values and reputation, speak up if something just doesn’t seem right. Not only is this expected, it is an accepted and protected behavior. It enables us to better uphold our values and fulfill our commitments to one another, our shareholders, customers, suppliers and the community.

Our Standards of Business Ethics address the most common legal and ethical issues you may encounter. However, not every situation can be addressed here. You should use your best judgment in each case. If you encounter something that conflicts with the standards set forth, or your own conscience, you should speak up.

Examples of situations you should report:

• Questionable accounting or auditing matters
• Inappropriate gifts or gratuities
• Environmental, health or safety concerns
• Conflicts of interest
• Theft of company or personal property
• Discrimination or harassment
• Verbal or physical threats
• Product quality concerns
• Regulatory violations and insider trading