Whistleblowing Policy

SCOPE

This policy aims at identifying and regulating the process of receiving, analysing and processing Reports - even in anonymous or confidential form - made by anyone, according to methods aimed at protecting the confidentiality of the identity of the Reporter.

SCOPE OF APPLICATION

This document applies to EDILKAMIN S.p.A. (hereinafter also referred to as “the Company”) and to all its local units and enters into force from the date of approval by the Board of Directors.

REFERENCES AND DEFINITIONS

Against the backdrop of the Whistleblowing Policy, reference is made to the following documentation:

• Legislative Decree 179/2017 – Provisions for the protection of the authors of reports of crimes or irregularities of which they have become aware in the context of a public or private employment relationship.

Furthermore, the following definitions are intended to clarify the meaning attributed to certain terms used:

• Report: communication concerning facts or behaviours constituting illicit behaviour or irregularities, carried out in violation of laws, regulations, provisions of the authorities.

• Reporter or Whistleblower: anyone who becomes directly or indirectly aware of illicit behaviour, an irregularity or a violation of company procedures and makes the Report.

• Reported person: person who is charged with the behaviour that is reported.

SUBJECT AND CONTENT OF THE REPORT

The Report may concern conduct that is criminally relevant or carried out in violation of laws and regulations, as well as non-compliance and irregular conduct, which directly or indirectly involve EDILKAMIN S.p.A.

The Report must be detailed and based on precise and consistent factual elements and, therefore, must preferably contain the following elements:

• the personal details of the Reporter, in the event that the person making the Report does not opt for the anonymous method;

• a clear and complete description of the facts being reported;

• if known, the circumstances of time and place in which they were committed;

• if known, the personal details or other elements (such as the qualification and the service in which the activity is carried out) which allow the identification of the person(s) who has/have carried out the reported facts;

• the indication of any other subjects who can report on the facts covered by the Report;

• the indication of any documents that can confirm the validity of such facts;

• any other information that can provide useful feedback regarding the existence of the facts reported.

It follows that Reports based on mere suspicions or rumors will not be taken into consideration. From this perspective, it is appropriate that the aforementioned are as detailed as possible and offer the greatest number of elements, in order to allow the Company to carry out the necessary checks.

Anonymous Reports fall within the scope of this document only if they comply with the aforementioned requirements.

REPORTING MANAGEMENT

Taking into account that the Company intends to protect the confidentiality of the identity of the Reporter, in compliance with the relevant regulations, it has decided to assign the management flow of the Reports to Solicitor Massimiliano Giovanni Crespi, establishing for this purpose suitable and specific transmission channels of communication.

In particular, EDILKAMIN S.p.A. has prepared and made available a dedicated institutional ordinary mail channel, using the double sealed envelope, for the transmission of whistleblowing reports, capable of ensuring that the Whistleblower is not traced in any way:

sending a formal letter in a double sealed envelope to
EDILKAMIN S.p.A., via P. Mascagni no.7 20045 Lainate (MI)
indicating the wording on the letter
«For the attention of Solicitor Massimiliano Giovanni Crespi - Personal Confidentiality»

In any case, further channels are guaranteed and, specifically,
- a dedicated telephone channel with voice recording system
• with exclusive access to Solicitor Massimiliano Giovanni Crespi;
• protected by specific credentials

0039 02 93762970

The report will be stored in a device suitable for storage and listening.

In the event that it is not possible to proceed with the registration (for example, because the reporting party has not given consent) a report will be drawn up which must also be signed by the reporting person to whom a copy will be issued, as well as by the person who received the declaration.

We hereby inform you that an acknowledgment of receipt of the report will be issued to the Reporter within 7 days of submission using the contact details that the Reporter has indicated as contact; in the event that it is impossible to interact with the Reporter, it will be classified as a Non-Manageable Report.

ASSESSMENT PROCEDURE

Once the Report has been received, Solicitor Massimiliano Giovanni Crespi takes charge of the Report for the related preliminary investigations.

If the conditions are met, the Recipients of the Reports start the investigation, carrying out the necessary investigations: specifically, they verify the validity of the circumstances represented in the Report through any activity they deem appropriate, including hearing any other subjects who can report on the facts reported, in compliance with the principles of impartiality, confidentiality and protection of the identity of the Reporter.

The Recipients of the Reports, on the basis of an assessment of the facts which are the subject of the Report, may decide, should they be blatantly ill-founded, to archive the Report without any comments or recommendations for corrective actions, while in the event of willful misconduct or gross negligence of the Reporter, to transmit the information to the HR Directorate for disciplinary proceedings against him/her.

If elements of the fact are not manifestly unfounded, the Recipients of the Report, once the investigation is concluded, formalise their findings and related recommendations in specific reports which are shared with the competent Functions, also for the adoption of consequent measures, which:

• the HR Department, for any profiles of disciplinary responsibility;

• the company functions responsible for adopting corrective actions;

• possibly the judicial authority for the profiles of respective competence.

The data and documents covered by the Report are stored in compliance with the law.

The implementation of the recommendations and corrective actions indicated is the responsibility of the individual functions in charge.

PROTECTION OF THE REPORTER

The Company does not tolerate any prejudicial consequences towards the Reporter and undertakes to protect the Reporter from any retaliatory or discriminatory act carried out as a direct or indirect consequence of the report made. The aforementioned protection, however, finds a limit in «cases of liability by way of slander or defamation or for the same title pursuant to art. 2043 of the Italian civil code».

The protection does not, therefore, apply in cases where the report contains false information made with malice or gross negligence.

In the event of suspected discrimination or retaliation against the Reporter, related to the report, or abuse of the reporting tool by the Reporter, the Company will apply disciplinary sanctions.

The adoption of discriminatory measures against the subjects making the reports can be reported to the National Labour Inspectorate, for the measures within its competence, not only by the Reporter, but also by the trade union organisation indicated by the same.

The retaliatory or discriminatory dismissal of the whistleblower is null and void. The change of duties in compliance with article 2103 of the Italian civil code, as well as any other retaliatory or discriminatory measure implemented against the whistleblower, are also null and void. It is the Company’s responsibility, in the event of disputes linked to the imposition of disciplinary sanctions, or to demotions, dismissals, transfers, or subjection of the reporting party to other organisational measures having negative effects, direct or indirect, on working conditions, following the submission of the report, to prove that these measures are based on reasons unrelated to the report itself.

DISSEMINATION

This Policy is disseminated to the entire company population by the Human Resources Function, which takes care of its updating, through publication on the company noticeboards.

THE SANCTIONING SYSTEM

An effective Whistleblowing system must provide sanctions both against the Reporter, in case of abuse of the Reporting tool, and against the Reported Persons in case of verification of the reported offences and against those who violate the protection of the Whistleblower’s confidentiality .

Failure to comply with this Policy is subject to evaluation for disciplinary purposes by the Human Resources Department, in line with the provisions of the relevant National Collective Labour Agreement.

Whistleblowing Policy Ed. 01