Whistleblowing

WHISTLEBLOWING PROCEDURE

(pursuant to Legislative Decree 24/2023)

 

On March 15, 2023, the Legislative Decree No. 24 of March 19, 2023 was published in the Official Gazette, issued in implementation of Directive (EU) 2019/1937 of the European Parliament and of the Council of October 23, 2019, concerning the protection of persons reporting breaches of European Union law and laying down provisions on the protection of individuals reporting violations of national legislation, and amending the previous whistleblowing regulations outlined in Law No. 179 of November 30, 2017.

The aforementioned Legislative Decree 24/2023 has expanded the protections afforded to reporting individuals, extending them to other categories of persons, and has set out channels and methods for reporting, including the implementation of secure channels that guarantee, through encryption tools, the confidentiality of the identity of the reporting person, the involved persons, and any individuals mentioned in the report, as well as the content and related documentation of the report. Reports can be submitted in written form, including electronically, or orally.

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TBS CREW S.r.l., in compliance with the provisions of Legislative Decree 24/2023, has established a specific procedure for whistleblowing aimed at defining appropriate communication channels for receiving, analyzing, and processing reports of potential illegal conduct within the Company.

 

1- PARTIES WHO MAY SUBMIT A REPORT

The following individuals may submit reports:

• Employees;
• Self-employed individuals and those with a collaboration contract;
• Workers or collaborators providing goods or services or performing works on behalf of third parties (suppliers);
• Professionals and consultants;
• Volunteers and interns;
• Shareholders and individuals with roles in administration, management, control, oversight, or representation (even if these functions are exercised de facto).

2- SUBJECT AND CONTENT OF REPORTS

Reports can concern the following violations (of which the reporter became aware within the work context or employment relationship with the Company), as defined by the aforementioned Legislative Decree, for companies with fewer than 50 employees:

• violations of the Company’s Code of Ethics, Organization, Management, and Control Model, and procedural documentation;
• unlawful conduct under Legislative Decree No. 231/2001.

 

The report, sufficiently detailed and based on precise facts, should, if possible, provide the following information, along with any supporting documentation:

• A clear and complete description of the behavior, including omissions, subject to the report;
• The time and place where the reported facts occurred and related conduct;
• The identity or other elements (e.g., position held, department/area of belonging) allowing identification of the person involved in the reported facts;
• Any third parties involved or potentially harmed;
• Indication of any other individuals who can provide information on the reported facts;
• Any other information that can provide useful verification of the reported facts.

 

Reports made solely for the purpose of retaliation or intimidation or those unfounded with intent or gross negligence are subject to sanctions. It is emphasized that, if a report found to be unfounded is made with intent or gross negligence by an employee, disciplinary action may be considered.

According to the Decree, issues related to the reporter’s personal interest that solely pertain to their individual work or collaboration relationships cannot be reported through the whistleblowing system.

 

3- INTERNAL REPORTING CHANNELS

Reports can be submitted through the following internal channels:

• The online platform available at the following link: https://tbscrew.secure-blowing.com/en or by clicking the button below “Whistleblowing Online Platform”;

or orally, through:

• The voice messaging system available on the above-mentioned online platform;
• In-person meeting with the Reporting Manager (known as the Whistleblower Officer) to be requested through the aforementioned online platform. The meeting should be scheduled within a reasonable time frame, and in any case within a maximum of 45 days from the request. The confidentiality of the meeting will be ensured.

 

The reports are received by the company Moti-f S.r.l., appointed by the Company’s administrative body, as an external, autonomous entity with specifically trained personnel, who is responsible for managing the reports while guaranteeing the confidentiality of the Reporter. The carrying out of the preliminary investigation may involve the involvement of competent corporate functions/structures/bodies and/or the collaboration of external third parties, always in compliance with the confidentiality obligations as required by law.

 

4- MANAGEMENT OF THE INTERNAL REPORTING CHANNEL

As part of the reporting management process, the following actions will be taken:

1) An acknowledgment of receipt of the report will be issued to the reporting person within seven days from the date of receipt;

2) Communication with the reporting person will be maintained, requesting additional information, if necessary;

3) Diligently following up on the reports received, conducting the necessary investigations (potentially with the assistance of external consultants bound to confidentiality);

4) Providing a response to the report within three months from the date of the acknowledgment of receipt or, in the absence of such acknowledgment, within three months from the seven-day deadline for submitting the report.

 

5- CONFIDENTIALITY OF THE REPORTER’S IDENTITY

In accordance with Legislative Decree 24/2023, the Company ensures maximum confidentiality regarding the identity of the reporter, the involved person, and any other individuals mentioned in the report, as well as the content of the report and related documentation. This is achieved using appropriate communication methods and criteria to protect the identity and honor of the reporter and the persons mentioned in the reports, ensuring that those who report are not subjected to any form of retaliation or discrimination, and avoiding in any case the disclosure of data to third parties not involved in the management process of the report.

The identity of the reporting person and any other information that may reveal, directly or indirectly, their identity cannot be disclosed without the express consent of the reporting person, except to those competent to receive or follow up on the reports, who are expressly authorized to process such data in accordance with personal data protection legislation.

Information and personal data communicated in the context of reports are processed to manage and follow up on the reports, investigate any reported conduct, and take necessary measures in accordance with applicable laws, including personal data protection regulations. You can review the methods and purposes of personal data processing by consulting the extended privacy notice under Article 13 of Regulation (EU) 2016/679 at the following link: Privacy Notice.

 

6- PROHIBITION OF RETALIATORY ACTIONS

Retaliatory or discriminatory actions, direct or indirect, against the reporter for reasons directly or indirectly related to the report are strictly prohibited. For illustrative purposes, the following are considered forms of retaliation:

• Dismissal, suspension, or equivalent measures;
• Demotion or lack of promotion;
• Changes in duties, relocation, reduction in salary, modification of working hours;
• Suspension of training or any restriction of access to training;
• Negative performance evaluations or negative references;
• The adoption of disciplinary measures or other sanctions, including fines;
• Intimidation, harassment, or ostracism;
• Discrimination or otherwise unfavorable treatment;
• Failure to convert a fixed-term employment contract into an indefinite-term employment contract when the employee had a legitimate expectation of such conversion;
• Non-renewal or premature termination of a fixed-term employment contract;
• Damage, including reputational damage, especially on social media, or economic or financial harm, including loss of economic opportunities and income;
• Improper inclusion in a list based on a formal or informal sectoral or industrial agreement, which may result in the inability to find employment in the sector or industry in the future;
• Early termination or cancellation of a contract for the supply of goods or services;
• Revocation of a license or permit;
• Requests to undergo psychiatric or medical examinations.

 

Reporters who believe they have been subject to retaliatory conduct following a previous report can notify ANAC of any form of retaliation they believe they have suffered.

Acts performed in violation of the above prohibition are void. Reporters who have been dismissed as a result of a report have the right to be reinstated in their position and/or receive any protection guaranteed by applicable local law. The Whistleblower Officer has a duty to act with all necessary precautions to ensure that this principle is respected, while also ensuring the confidentiality of the reporter’s identity, subject to legal obligations and the protection of the Company’s rights or of those individuals wrongly accused and/or accused in bad faith.

 

7- OTHER PROTECTED INDIVIDUALS

In addition to the protection afforded to the reporter, the above protection measures will also be provided to the following individuals/entities, known as “Other Protected Individuals”:

• Facilitators (those assisting the reporter in the reporting process, working in the same work context, whose assistance must remain confidential);
• Persons in the same work context as the reporter and related to them by a stable affective or familial relationship within the fourth degree (e.g., relatives);
• Colleagues of the reporter working in the same work context and having a regular and ongoing relationship with them;
• Entities owned by the reporter, as well as entities operating in the same work context as the reporter.

 

8- ANONYMOUS REPORTS

Anonymous reports are permitted. However, these limit the Company’s ability to effectively verify the reported information, as it becomes more challenging to establish an easy communication channel with the reporter. Therefore, they will only be considered if sufficiently detailed and regarding potentially serious offenses or irregularities.

Anonymous reports – which can be submitted through the Whistleblowing Online Platform available at https://tbscrew.secure-blowing.com/en – cannot be treated in the same way as whistleblowing reports mentioned above. However, if the anonymous individual later reveals their identity, they will be entitled to the protections provided concerning the prohibition of retaliatory actions.

 

WHISTLEBLOWING ONLINE PLATFORM