chore: add CONTRIBUTING.md

Authored-by: Moko Consulting

CONTRIBUTING.md

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+# Contributing to moko-platform
+
+Thank you for your interest in contributing to the Moko Consulting platform.
+
+## How to Contribute
+
+1. **Fork** the repository
+2. Create a **feature branch** from `dev` (e.g., `feature/my-feature`)
+3. Make your changes following [MokoStandards](https://git.mokoconsulting.tech/MokoConsulting/moko-platform/wiki/Home)
+4. Submit a **Pull Request** targeting `dev`
+
+## Branch Policy
+
+- `feature/*`, `fix/*` branches target `dev`
+- `hotfix/*` branches may target `dev` or `main`
+- `dev` merges to `main` for releases
+
+## Code Standards
+
+- PHP: follow PSR-12, use tabs for indentation
+- All files must include the Moko copyright header and SPDX identifier
+- Scripts must be self-contained (no external dependencies unless via composer)
+
+## Reporting Issues
+
+Use the [issue tracker](https://git.mokoconsulting.tech/MokoConsulting/moko-platform/issues) with the appropriate template.
+
+---
+
+*Moko Consulting <hello@mokoconsulting.tech>*