Corporate Governance - Ethics Policies

* California Water Service Group approved a new Business Code of Conduct (the “Code”) applicable to all officers and employees of California Water Service Group and its subsidiaries (together, the “Company”), effective March 1, 2014. The Code incorporates relevant provisions of a separate code of conduct for officers, so that the Company now has one code of conduct that applies to all officers and employees. The Code also includes expanded discussions of the topics covered in the Company’s previous codes of conduct and addresses new topics, in order to provide additional guidance on legal requirements and Company policies, and on standards of ethical conduct that officers and employees are expected to follow in the course of their work for the Company. Finally, the Code clarifies the procedures for reporting ethics and compliance issues and compiles mechanisms for reporting these issues in one place. Previously, the Company had stand-alone procedures for reporting complaints or concerns regarding accounting, internal accounting controls, or auditing matters that are now included directly in the Code.