An essential element of the preventive control system is the adoption of a Code of Ethics, which is an autonomously adopted and generally applicable instrument that expresses the principles of "corporate ethics" which the entity recognises as its own and which it requires all employees to observe.

Porsche Drive S.r.l., which is determined to conduct its business activities in compliance with the rule of law, has adopted the "Porsche Code of Conduct" as its own Code of Ethics. With this Code of Ethics, Porsche has disseminated the guidelines for legal compliance and ethical conduct to all of its subsidiaries, in line with the "preventive" culture based on the principle of "zero tolerance" towards the commission of illegal acts, which characterises and distinguishes the Porsche Group.

With specific reference to relations with suppliers, consultants, commercial agents and business partners, who are strategic stakeholders of the Company and the Group, Porsche Drive S.r.l. has also adopted the "Porsche Code of Conduct for Business Partners", which sets out the specific principles of conduct that these parties undertake to adopt, including for their employees and any subcontractors.