Whistleblower Reports

§1. DEFINITIONS

Whenever this document refers to:

1. HUGEHALLS – this means HUGEHALLS Group S.A. based at Al. Jana Pawła II 27, 00-867 Warsaw, NIP PL6681972226, Regon 363146260, KRS 0000599601 along with all its branches and places of business;
2. Employee means a person employed by HUGEHALLS within the meaning of Article 22 § 1 of the Labor Code;
3. Collaborator means a person providing services to HUGEHALLS under a civil law contract;
4. Whistleblower means a person who reports irregularities and has been granted whistleblower status under the terms specified in this Procedure;
5. Irregularities – means a factual state resulting from an action or omission that indicates the possibility of events violating or potentially violating generally applicable legal provisions or internal regulations. It also includes any action or negligence that constitutes or may constitute illegal or unethical behavior;
6. Procedure means this Whistleblower Reporting and Protection Procedure,
7. Authorized Person means a person who has the right and obligation to make a Report;
8. Report of Irregularities means the transmission, in the manner specified in this Procedure, by an authorized person of information that may indicate irregularities.
9. Reporter means a person making a report of irregularities using the reporting channels specified in this Procedure;
10. Responsible Person means the person responsible for handling the Report of Irregularities;
11. Preliminary Analysis of the Report means the verification of the content of the report regarding the existence of grounds for its consideration during the explanatory proceedings and granting the reporter whistleblower status, during which the responsible person has the right to request the reporter to supplement the data contained in the report of irregularities within a specified time;
12. Explanatory Proceedings means the proceedings conducted in connection with the submitted Report, under the terms specified in this Procedure;
13. Register of Irregularity Reports (Register) means the register maintained in connection with the submitted reports.

§2. GENERAL PROVISIONS

1. The operational strategy of HUGEHALLS is based on responsibility, prevention of corruption, and the emergence of other irregularities both within the organization and among cooperating entities, taking into account a number of aspects, particularly social interests, environmental protection, and relations with various groups of collaborators.
2. The Procedure is an element of the management control system, its primary goal is to prevent irregularities at HUGEHALLS.
3. HUGEHALLS conducts its activities based on absolute respect for legal provisions, good practices, and the highest ethical standards.
4. The primary goal of the Procedure is to create a system for reporting irregularities at HUGEHALLS by establishing secure reporting channels that prevent any retaliatory actions against the whistleblower.
5. The Procedure specifies in particular:
   
   1. the scope of irregularities covered by the procedure,
   2. the scope of authorized persons,
   3. the rules for reporting irregularities by authorized persons,
   4. responsibilities in the process of managing irregularities,
   5. the process of considering and managing irregularities,
   6. the principles of confidentiality, particularly the principles of keeping the reports of irregularities made by whistleblowers and the identities of the reporters confidential.

§4. RESPONSIBLE PERSONS FOR MANAGING REPORTS

1. The person responsible for receiving and addressing reports of irregularities in HUGEHALLS, and overseeing the overall management of such reports, is Jerzy Karolewski.

2. Reports cannot be analyzed by individuals who, based on the content of the report of irregularities, may be negatively involved in the action or inaction constituting the irregularity.

§5. WHISTLEBLOWER

1. According to the principle of good faith, any person entitled to make a report should report an irregularity if there are reasonable grounds to believe that the information provided is true.

2. A whistleblower acting in bad faith is one who acts contrary to the law or the principles of social coexistence.

3. The decision to grant whistleblower status is made by the person responsible for handling reports.

4. Any reporter may obtain whistleblower status unless the preliminary analysis of the report provides grounds to assume that the reporter acted in bad faith (presumption of good faith).

5. If the reporter did not make the report anonymously, the person responsible for handling reports confirms the receipt of the report within 7 days from the date of its receipt.

6. Exceeding the above-mentioned deadline is justified only in the case of the necessity to take additional actions within the preliminary analysis of the report (e.g., the need to supplement the report, gather additional evidence). The preliminary analysis of the report may not last longer than 14 days.

7. If during the explanatory proceedings it turns out that the reporter, who previously received whistleblower status, acted in bad faith, they will be deprived of the protection provided for whistleblowers.

§6. WHISTLEBLOWER PROTECTION

1. A strict prohibition on retaliatory actions against the whistleblower is introduced, even if the report of irregularities was made in good faith and the conducted explanatory proceedings showed that the reported irregularity did not occur.

2. The whistleblower is entitled to full protection against repressive actions, discrimination, mobbing, and other forms of unfair treatment.

3. Termination of employment or mutual agreement with the whistleblower solely in connection with the whistleblower’s report of irregularities is unacceptable.

4. Protection does not apply to a whistleblower who is simultaneously the perpetrator/accomplice/accessory to the irregularity.

5. Detailed rules for the protection of the whistleblower’s data are specified in the annex to this Procedure.

§7. REPORTING IRREGULARITIES

1. Reports of irregularities may be submitted via a dedicated email address sygnalista[at]hugehalls.com
2. A report of irregularities should provide a clear and comprehensive explanation of the subject of the report and include, in particular:
   

   1. the date and place of the irregularity or the date and place of obtaining information about the irregularity,

   2. a description of the specific situation or circumstances that create the possibility of an irregularity occurring,

   3. identification of the entity to which the report of irregularities pertains,

   4. identification of any witnesses to the irregularity,

   5. identification of all evidence and information that the reporter possesses, which may be helpful in the process of addressing the irregularities.

3. The reporter is obliged to treat the information they possess regarding the suspicion of irregularities as confidential and to refrain from public discussions about the reported suspicions of irregularities unless they are required to do so by law.

§8. ANONYMOUS REPORTS

1. Anonymous reporting of irregularities via email to sygnalista@hugehalls.com is permitted.

2. Each anonymous report is subject to entry in the register. In the case of leaving an anonymous report without action, the person responsible for handling reports is obliged to indicate the reasons justifying such a decision.

3. If during the consideration of an anonymous report the identity of the reporter is established, the person responsible for handling reports immediately grants them whistleblower status.

§9. FALSE REPORT

1. A report of irregularities may only be made in good faith.

2. The conscious submission of false reports of irregularities is prohibited.

3. If it is determined as a result of the preliminary analysis of the report or during the explanatory proceedings that falsehoods were consciously stated or truths concealed in the report of irregularities, the reporting employee may be held liable under the provisions of the Labor Code. Such behavior may also be classified as a serious violation of fundamental employee duties and may result in termination of the employment contract without notice.

4. In the case of a reporter providing services to HUGEHALLS or supplying goods under a civil law contract, the determination of a false report of irregularities may result in the termination of that contract and the definitive cessation of cooperation between the parties.

5. Regardless of the consequences mentioned above, a reporter who consciously makes a false report of irregularities may be held liable for damages if there is harm to HUGEHALLS related to the false report.

§10. INVESTIGATIVE PROCEDURE

1. Access to the reporting channels for irregularities is granted only to individuals responsible for handling the report.
2. Upon receipt of a report of irregularity, the person responsible for handling reports shall, without delay and no later than within 3 working days from the date of receipt:
   

   1. issue a confirmation of the report of irregularity on the form specified in Appendix No. 2 to this Procedure,

   2. conduct a preliminary analysis of the report,

   3. assign or not assign the status of whistleblower to the reporting person.

3. If the report is suitable for consideration, the person responsible for handling reports initiates an investigative procedure, which is conducted before the Plant Director under the principles specified in this Procedure.

4. Exceeding the time limit indicated above is justified only in the event of the necessity to undertake additional actions within the framework of the preliminary analysis of the report (e.g., the need to supplement the report, gathering additional evidence). The preliminary analysis of the report may not last longer than 14 days.

5. The consideration of the report of irregularity takes place without unnecessary delay, within a period not exceeding 30 days from the date of initiation of the investigative procedure, provided that the entity considering the report can gather the necessary documents and evidence during this time.

6. In particularly complicated cases, the consideration of the report of irregularity may take place within a period not exceeding 90 days from the date of initiation of the investigative procedure.

7. The Plant Director prepares a report from the conducted investigative procedure, which also includes recommendations regarding the resolution of the matter.

8. The person responsible for handling reports is obliged to inform the whistleblower about the manner of resolving the matter within 30 days from the completion of the consideration of the report.

9. Detailed rules for conducting the investigative procedure are specified in Appendix No. 5 to this Procedure.

§11. REGISTER OF IRREGULARITY REPORTS

1. The Register of Irregularities records every report of irregularity, regardless of the further course of the investigative procedure.

2. The person responsible for receiving and considering reports is responsible for maintaining the Register of Irregularities at HUGEHALLS.

3. The Register of Irregularities includes, in particular:
   

   1. contact details of the Whistleblower, unless the report of irregularity was made anonymously,

   2. all detailed information available regarding the report,

   3. the course of analysis and consideration of the report of irregularity,

   4. individuals and bodies involved in the process of analysis and consideration of the report,

   5. all decisions and escalations (if any).

4. The template of the Register of Irregularity Reports is attached as Appendix No. 3 to this Procedure.

5. In addition to maintaining the Register, the person responsible for handling reports, while maintaining confidentiality, is obliged to store all evidence, documents, and information collected during the analysis, as well as information regarding the consideration of the report for a period of 5 years from the conclusion of the investigative procedure.

Attachments to this Procedure:

1) Appendix No. 1 – Confirmation of the report of irregularity
2) Appendix No. 2 – Register of irregularity reports (template)
3) Appendix No. 3 – Detailed rules for the protection of the whistleblower’s data
4) Appendix No. 4 – Detailed rules for conducting the investigative procedure

Appendix No. 1 to the Irregularity Reporting Procedure

CONFIRMATION OF THE REPORT OF IRREGULARITY

This confirms the receipt of the report of irregularity,

which was made by …………………….. on …………………………. and concerns the irregularity consisting of:

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It is hereby stated that the reporting person has been granted/denied the status of Whistleblower.
The refusal to grant the reporting person the status of whistleblower is based on the following reasons:

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signature of the person responsible for the report

Appendix No. 3 to the Irregularity Reporting Procedure

DETAILED RULES FOR THE PROTECTION OF WHISTLEBLOWER DATA

1. 109. In this Procedure, a Whistleblower is understood as a person reporting irregularities in matters in which they are not a party or participant, on behalf of the parties or participants in those proceedings.

   110. A Whistleblower is any person who reports irregularities, who does not do so for their own legal interest.

   111. A Whistleblower is not a witness in the proceedings that will be initiated as a result of their report, nor are they a participant or party to the initiated proceedings.

   112. A Whistleblower does not become a party to administrative proceedings within the meaning of the provisions of Article 28 of the Code of Administrative Procedure, in a matter conducted as a result of the report received from them.

   113. The personal data of the person granted whistleblower status is subject to special protection to limit the personal risk of the whistleblower, including negative consequences from individuals and entities related to the report.

   114. The whistleblower’s data should remain confidential and cannot be disclosed during the proceedings to the parties and participants of the proceedings without the explicit and unequivocal consent of the Whistleblower.

   115. For cases reported by a person granted whistleblower status, a separate register of cases is created.

   116. The person receiving the report registers the application as a separate case, with a reference number appropriate for whistleblower reports, in order to minimize the risk of disclosing the whistleblower’s data at later stages of the proceedings.

   117. The whistleblower is not required to provide additional personal data other than those indicated in the submitted report, even if they do not allow for unambiguous identification.

   118. The whistleblower’s data is not disclosed in any documents related to the proceedings.

   119. The whistleblower’s data is not disclosed at the request of the parties or participants in the proceedings.

   120. The whistleblower is informed about the course and outcome of the proceedings initiated as a result of their report, to the extent that the information constitutes public information within the registered case related to the report submitted by them.

Attachment No. 4 to the Whistleblowing Procedure

DETAILED RULES FOR CONDUCTING INVESTIGATIVE PROCEEDINGS

I. General Principles

1. The detailed rules for conducting investigative proceedings constitute a set of principles, norms, and guidelines as well as rights and obligations of individuals reporting irregularities and those involved in conducting the proceedings.

2. During the investigative proceedings, all information contained in the report is subject to verification and objective assessment.

3. The proceedings are conducted with respect for the dignity and good name of employees, third parties, and all individuals involved in the case.

4. If the reported facts are not confirmed during the proceedings, the investigative proceedings are concluded.

5. Each report is subject to verification and registration.

6. In order to verify the report and take subsequent actions, the person responsible for receiving and considering the report may process the personal data of the person to whom the report pertains and/or witnesses of the reported event without their consent.

II. Method of Reporting and Its Nature

1. Reports of irregularities are made via the email box sygnalista[at]hugehalls.com
2. The report can be either public or anonymous.
   

   1. A public report occurs when the whistleblower consents to disclose their identity to the individuals involved in conducting the proceedings.

   2. An anonymous report does not allow for the identification of the whistleblower.

3. The report must include, in particular:

   1. the data of the reporting person (unless it is an anonymous report),

   2. the date and place of preparation,

   3. the date of receipt,

   4. the data of the person who committed the irregularity, including first name, last name, position, workplace,

   5. a description of the irregularity,

   6. a description of the actual and potential consequences of actions taken by the reporter to eliminate the irregularity,

   7. evidence supporting the presented facts.

III. Responsible Persons

1. The person responsible for handling reports is responsible for initiating and conducting the investigative proceedings, unless the proceedings concern that person.

2. In a situation where the proceedings concern the person responsible for handling reports, the Plant Director appoints another person, other than the person responsible for handling reports, to perform the actions of initiating and conducting the investigative proceedings.

3. The person responsible for handling reports or the appointed person may – if the situation requires – request (in writing) the person to whom the report pertains to provide written explanations regarding the matter.

4. The person obliged to provide explanations is required to submit them within 7 working days from the date of receiving the request, in writing.

5. Every person against whom allegations are made has the right to legal protection under applicable laws.

IV. Handling the Report

1. The report is subject to verification and consideration within the timeframe specified in the Procedure.

2. Reports are considered in the order they are submitted.

3. During the verification of the report, the person responsible for handling reports or an authorized person may verify the submitted documents, request clarifications, and in a manner based on respect for dignity and the right to privacy, check the facts presented in the report.

4. From each investigative proceeding, the person responsible for handling reports prepares a note and submits it to the Plant Director.

5. If the report was not anonymous, the whistleblower is informed of the outcome.