PROCEDURE FOR REPORTING VIOLATIONS AT ALOKAI Sp. z o.o.
I. INTRODUCTION
1. Reporting information about violations is an expression of social responsibility and concern for the well-being of the Company, as well as the welfare of its employees and collaborators, and loyalty towards them.
2. Any person in a professional relationship with the Company who has witnessed or is aware of a violation should make a report in accordance with this Procedure. Utilizing this Procedure does not preclude the possibility of using the official reporting channels for the same purpose.
3. Reporting violations is both a right and a duty of the Company's employees and collaborators. Any person, particularly those holding managerial positions within the Company, who witnesses an obvious violation and fails to report it, may be held accountable under employment law. Such a person may especially be held liable if, by their omission, they endanger the life and health of others or contribute to significant material, social, or reputational damage.
4. This Procedure is in compliance with the Whistleblower Protection Act of June 14, 2024, and in matters not regulated by this Procedure, the provisions of the aforementioned Act shall apply.
II. PURPOSE
1. The purpose of this Procedure is to ensure the receipt of reports containing information about violations of legal regulations and the Company's internal policies through various reporting channels.
2. This Procedure is addressed to all employees, collaborators, suppliers of the Company, as well as other individuals who wish to submit a report concerning the Company's activities or persons associated with it.
3. The Procedure aims to guarantee that each report will be reviewed confidentially, with full protection of the identity of the whistleblower, the persons involved in the report, and any third parties mentioned in the report. It also introduces protective mechanisms aimed at preventing the risk of retaliatory actions.
4. The Procedure also ensures that each report will be examined thoroughly, based on transparent principles. Detailed rules for conducting investigative proceedings are outlined in the "Procedure for Conducting Investigative Proceedings at Alokai sp. z o.o.," which, together with this Procedure, forms the system for reporting violations.
III. DEFINITIONS
1. Company – Alokai sp. z o.o., headquartered in Warsaw at Przeskok 2, 00-032 Warsaw.
2. Compliance Officer – an impartial internal organizational unit or person within the Company's organizational structure authorized to perform the functions of the Company's Compliance Officer.
3. Ethics Committee – a committee appointed to review the Report, operating based on the principle of confidentiality.
4. Alternative Contact Unit – an impartial internal organizational unit or person within the Company's organizational structure authorized to perform the duties of the Compliance Officer under the Procedure in the case of a Report concerning the actions or omissions of the Compliance Officer.
5. Violation – an act or omission by individuals associated with the Company in the scope of their professional activity or related to it, violating legal regulations, internal Company regulations, or external regulations to which the Company is bound.
6. Person Assisting in the Report – a natural person, a legal person or an organizational unit without legal personality, to which the law confers legal capacity, identified in the Application as the infringer or as a person with whom the infringer is associated.
7. Person Related to the Whistleblower – a natural person who may experience retaliatory actions, including a colleague or a person closely related to the Whistleblower, as defined in Article 115 § 11 of the Penal Code.
8. Procedure – this Procedure for reporting violations at Alokai sp. z o.o.
9. Act – the Whistleblower Protection Act of June 14, 2024.
10. Whistleblower – a natural person who has made a Report.
11. Report – information regarding a Violation or suspicion thereof.
IV. WHO CAN MAKE A REPORT
1. Any person who has information about a Violation may submit a Report.
2. In particular, the Report may be made by:
a) an employee (including a temporary employee),
b) a person employed under a non-employment contract, including a civil law contract,
c) an entrepreneur,
d) a shareholder,
e) a member of the Company's governing body,
f) a person performing work under the supervision and direction of a contractor, subcontractor, or supplier of the Company (including under a civil law contract),
g) an intern,
h) a volunteer,
i) a trainee.
3. The Whistleblower may submit a Report concerning a Violation they became aware of before establishing a relationship with the Company (e.g., during recruitment) as well as after such a relationship has ended.
4. The Report should concern actions or omissions related to the Whistleblower's work or cooperation with the Company.
V. WHAT CAN BE REPORTED
1. A Report may concern any information about a Violation related to the Company's activities or the actions of its employees or collaborators.
2. The Report may pertain to violations of legal regulations, internal Company policies, as well as external regulations that the Company has committed to follow.
3. The Whistleblower is not required to specify which law or regulation was violated. A description of the act or omission constituting the Violation is sufficient.
4. Examples of information that may be reported include:
a) unequal treatment,
b) harassment,
c) bullying,
d) discrimination,
e) breach of integrity,
f) bribery,
g) offensive comments,
h) fraud.
VI. HOW TO SUBMIT A REPORT
1. All channels designated for receiving Reports ensure confidentiality. Confidentiality applies to the identity of the Whistleblower, the content of the Report, and even the fact that a Report has been made.
2. A Report can be submitted verbally or in writing.
3. Anonymous Reports will not be considered; however, the Company reserves the right to review an anonymous report if its content reveals significant issues related to a legal violation that should be reported.
4. A Report can be submitted via:
a) attending a personal meeting with the Compliance Officer or a designated representative, which can take place either at the Company’s headquarters or another location,
b) sending an email to:
i) ethics@alokai.com, accessible by the Compliance Officer,
ii) acu_ethics@alokai.com, accessible by the Alternative Contact Unit.
5. The Report should include all information about the Violation that may help clarify the matter – a description of the event, date, location, and details of persons who may know about or have witnessed the incident. If the Whistleblower has any evidence or documents related to the Report, their submission would be helpful.
6. If the Report is made verbally, it must be documented by the person receiving it, either by recording, a transcript of the recording, or – if not recorded – a written protocol of the conversation. The Whistleblower may review the protocol and approve it by signing.
VII. CONFIDENTIALITY
1. Confidentiality ensures that the personal data of the Whistleblower and other information that could reveal their identity will not be disclosed to unauthorized persons unless explicitly consented to by the Whistleblower, subject to the exception mentioned in paragraph 2 below.
2. The Whistleblower’s data may only be disclosed when it is a necessary and proportional legal obligation in connection with investigative proceedings conducted by public authorities or preparatory or judicial proceedings carried out by courts, including to guarantee the right of defense of the person the Report concerns. In such cases, the Whistleblower will be informed of the planned date of disclosure.
3. Confidentiality protection also extends to the data of third parties mentioned in the Report and the person whose actions or omissions are the subject of the Report.
4. Protecting confidentiality also means that a minimum number of people will be involved in the investigation of the case. All persons involved in the process will be required to have written authorization from the Company and to provide a written declaration of commitment to secrecy regarding the information they have obtained in the course of receiving and reviewing the report and conducting the investigation.
VIII. WHAT HAPPENS TO A REPORT
1. The Whistleblower shall receive an acknowledgment of receipt of the Report, which shall take place at the latest within 7 days of the receipt of the Report unless the Whistleblower has not provided a contact address to which the acknowledgment shall be forwarded.
2. Once received, the Report is analyzed (depending on the reporting channel, either first by the Alternative Contact Unit or by the Compliance Officer). If necessary, and if the Whistleblower has provided contact information, actions will be taken to supplement the content of the Report.
3. The Compliance Officer (or other person authorized by the Company) shall take the preliminary steps of registering the Report in the Internal Report Register and opening an investigation.
IX. GENERAL PRINCIPLES OF THE INVESTIGATION PROCEDURE
1. The investigation procedure is conducted by the Compliance Officer (or a person authorized by him) or the Ethics Committee, depending on the subject matter of the Report.
2. Detailed rules for conducting the investigation are set out in the Procedure for conducting investigations at Alokai sp. z o.o.
3. The Compliance Officer preliminarily verifies the Report to determine whether it is clearly unfounded. If the Report is deemed clearly unfounded, the Compliance Officer informs the Whistleblower and closes the investigation.
4. The investigation is also closed if the information in the Report does not allow for further investigation, and the Whistleblower has not responded to clarifying questions or has not provided contact details.
5. In less complex or time-consuming cases, the investigation is conducted by the Compliance Officer (or a person authorized by him). For other cases, the investigation is led by the Ethics Committee.
6. The Ethics Committee consists of the Compliance Officer (or a person designated by him) and one or two additional persons appointed by the Compliance Officer, whose knowledge is useful for reviewing the Report.
7. The Compliance Officer or the Ethics Committee conducts a thorough investigation based on the following principles:
a) striving to determine the actual facts;
b) gathering and evaluating evidence fairly – including both evidence supporting and disputing the occurrence of the Violation;
c) ensuring confidentiality of personal data – if necessary, personal data is anonymized or deleted.
8. After completing the investigation, the Compliance Officer or Ethics Committee prepares a report concluding whether a Violation occurred or not. The report may also identify other Violations not specified in the original Report. It includes recommended actions based on the findings of the investigation.
9. The report is submitted to the Management Board and to the Compliance Officer (if they are not part of the Ethics Committee). If the Report concerns a Violation by a Board Member, the report is forwarded to the remaining Board Members (if any).
10. A designated person from the Management Board, the Compliance Officer, or the Chairperson of the Ethics Committee provides feedback to the Whistleblower. Feedback must be provided within 3 months of confirming the receipt of the Report (or, if no confirmation was sent, 3 months from the expiration of the 7 days after the Report was made), unless the Whistleblower has not provided contact information for feedback.
X. PROTECTION OF THE WHISTLEBLOWER AND OTHERS AGAINST RETALIATION
1. The Company protects the Whistleblower from retaliation. Any form of retaliation, attempts, or threats of retaliation are prohibited. Violation of this ban will result in disciplinary or contractual liability. The prohibition of retaliation will be strictly enforced. Retaliation harms not only the Whistleblower but also the Company’s interests.
2. Retaliation includes direct or indirect actions or omissions caused by the Report, which violate or may violate the rights of the Whistleblower or cause or may cause unjustified harm to the Whistleblower.
3. The provisions of the Procedure regarding protection from retaliation also apply to a Person assisting in making the Report and a Person associated with the Whistleblower if they have a professional relationship with the Company.
4. The Company prohibits any hindrance to reporting or attempts to impede it, particularly through violence, threats, or deceit.
5. Exercising the rights defined in the Procedure cannot be the basis for unfavorable treatment or any negative consequences. In particular, it cannot justify termination of employment or any other form of cooperation with the Company.
6. The Whistleblower is protected from retaliation provided they had reasonable grounds to believe that the information in the Report was true at the time of reporting and that it constituted information about a Violation.
7. Regardless of protection from retaliation, the Whistleblower may still face responsibility, especially workplace responsibility, if they participated in the Violation.
8. In the case of knowingly reporting false information or aiding in such a report, the individuals involved are not entitled to the protection outlined in this section. The Company may initiate disciplinary proceedings or take legal action against those who knowingly submit false information or assist in doing so.
XI. REPORTS REGARDING A VIOLATION COMMITTED BY THE COMPLIANCE OFFICER
1. In cases where a Report concerns the actions or omissions of the Compliance Officer, the Report should be submitted through the reporting channel provided by the Alternative Contact Unit. In such cases, the Compliance Officer will not receive any information regarding the content of the Report or even its submission.
2. When a Report relates to the actions or omissions of the Compliance Officer, the responsibilities of the Compliance Officer outlined in the Procedure will be performed by the Alternative Contact Unit.
3. The provision in section 2 also applies in cases where the reporting person is the Compliance Officer.
XII. FINAL PROVISIONS
1. The Procedure has undergone the required legal consultation with the social partners.
2. This Procedure comes into effect 7 days after the internal notification of its adoption by the Management Board.
3. The owner of this Procedure is the Compliance Officer, who is responsible for its periodic review, no less than once every two years.