Informant Channel

INTERNAL POLICY OF

INFORMANT'S CHANNEL

At KORÖSHI, we are concerned with complying with the law and internal regulations and with the principles established in our company. For this reason, we provide tools to detect and prevent behaviors that do not correspond to our values. The success of our company is based on Integrity and compliance. For this reason, our HR department manages our totally impartial and confidential Informant Channel where topics such as:

· Sexual, labor harassment and/or discrimination

· Suspects of other violations of laws in force, legal regulations, other state provisions or immediate legal acts of the European Union

· Risks to human rights and the environment that could be attributed to the company

· Other behaviors that may involve an abuse of rights by the company or its suppliers

 

I.                    INTRODUCTION, OBJECT AND APPLICATION

Its objective is to establish an internal channel for the reporting of possible regulatory violations, violation of internal and/or ethical policies and to establish a regime of protection for the informant, in compliance with Law 2/2023, of February 20, regulating the protection of people who report breaches of regulations and the fight against corruption.

This Channel is a mechanism that allows employees and other interested parties to report any type of illegal behavior or conduct contrary to our values and ethical principles, without fear of reprisals, strengthening the culture of information, the integrity infrastructures of organizations and the promotion of the culture of information or communication as a mechanism to prevent and detect threats to the public interest. In this way, we seek to promote a culture of transparency, integrity and responsibility in our organization, while protecting those employees who decide to make a complaint in good faith.

II.                  INFORMANT'S CHANNEL

The Informant's channel is in charge of the person in charge of the internal system of the Channel, and has various managers depending on the scope of the information received.

The person in charge of the system will be in charge of:

     • Reception, registration and management of complaints received through the whistleblower channel.

     • Appointment of the person or team in charge of investigating the complaints received.

     • Assurance of the protection of whistleblowers and the confidentiality of complaints received.

     • Evaluation of the veracity and credibility of the complaints received.

     • Decision-making on the appropriate measures based on the results of the investigation.

   • Monitoring and periodic review of the complaint management process and the company's internal policy.

     • Preparation of reports and recommendations for senior management on the complaints received and the measures adopted.

Informants within the scope of application of the law can make their complaints through the following means:

· Link to the informant's online channel: https://compliance.legalsending.com/canal/?C=4860789019017098

·         QR code: 

· Sending an email to the following address: canalcomunicacion@koroshi.tv

· Postal mail addressed to HR; Responsible for Internal Information System of the company.

At the request of the reporting person, through a request addressed to the person responsible for the System, communication may be made through a face-to-face meeting.

III.                INFORMANT SUBJECTS

The channel may be used by:

1. People who have the status of employees or workers for others.

2. The self-employed collaborators (freelance).

3. Shareholders, participants and persons belonging to the company's administrative, management or supervisory body, including non-executive members.

4. Any person working for or under the supervision and direction of contractors, subcontractors and suppliers.

5. Others

It is important to highlight that the complaints made through the whistleblower channel must be in good faith, that is, they must be backed by evidence and concrete facts.

IV.                REPORTABLE FACTS

The channel will only be used to warn the company of the following aspects:

A. Any actions or omissions that may constitute infringements of European Union Law provided that:

1. They fall within the scope of application of the acts of the European Union listed in the annex to Directive (EU) 2019/1937 of the European Parliament and of the Council, of October 23, 2019, regarding the protection of persons that report on infractions of Union Law, regardless of the classification that the internal legal system makes of them.

2. Affect the financial interests of the European Union as contemplated in article 325 of the Treaty on the Functioning of the European Union (TFEU); either

3rd. They affect the internal market, as contemplated in article 26, paragraph 2 of the TFEU, including infringements of the European Union rules on competition and aid granted by the States, as well as related infringements to the internal market in relation to acts that infringe corporate tax rules or practices whose purpose is to obtain a tax advantage that undermines the object or purpose of the legislation applicable to corporate tax.

B. Actions or omissions that may constitute a serious or very serious criminal or administrative offense*.

*In any case, all those serious or very serious criminal or administrative offenses that imply economic loss for the Public Treasury and for Social Security will be understood as included.

The reporting person must provide, as a minimum, the reference to the subjective scope of the infraction (matter or regulation infringed: European Union Law; criminal infraction; or administrative infraction); and a description of the events reported (relevant information about what happened), as detailed as possible, attaching any documentation that may be available, if any.

In the same way, you can provide your name and surname, and a contact telephone number, if you do not choose to make this communication anonymously.

If you know the identity of the person responsible for the reported irregularity, or have made these facts known to another body or entity through an external channel, you can also provide this information.

V.                  COMPLAINT PROCEDURE

The company undertakes to investigate all reports of possible violations or non-compliance received through the whistleblower channel.

The company will designate a person or team as the person in charge of the information system or whistleblowing channel in charge of receiving, recording and managing the complaints received through the whistleblower channel.

The person in charge of the System will carry out his functions independently and autonomously with respect to the rest of the bodies of the entity or body, he will not be able to receive instructions of any kind in his exercise, and he will have all the personal and material means necessary to carry them out.

All reports will be investigated impartially and confidentially and appropriate action will be taken based on the results of the investigation for the protection of the whistleblower.

The company undertakes to inform the complainant about the status of the investigation and the measures adopted, whenever possible and without compromising the confidentiality and protection of the complainant, being able to request additional information to the facts communicated through the channel.

At the request of the informant, it may also be presented through a face-to-face meeting within a maximum period of seven days to make a communication. Said meeting will be recorded in the terms established by law. Without prejudice to the rights that correspond to them in accordance with the regulations on data protection, the informant will be offered the opportunity to check, rectify and accept the transcript of the conversation by signing it.

In addition, the company undertakes to follow up on all complaints received and the measures adopted to guarantee the effectiveness of this policy and to continuously improve the process.

Communications through the information system may be anonymous.

The communications received will be accepted within a maximum period of 7 days and managed during a maximum period of 3 months, except in cases of special complexity that require an extension of the period, in which case, this may be extended up to a maximum of another three additional months.

Any information will be forwarded to the Public Prosecutor immediately when the facts could be constitutively constituting a crime. In the event that the facts affect the financial interests of the European Union, it will be sent to the European Public Prosecutor's Office.

In addition to this Internal Channel, there are other external channels authorized by the competent authorities, to also communicate actions or omissions that may constitute infringements, in the areas indicated above. These channels include:

State or Autonomous Channels:

· National Anti-Fraud Coordination Service

· Prosecutor's Office against Corruption and Organized Crime

·         National Police

· Independent Informant Protection Authority*:

* Law 2/2023 establishes the specific creation of this external channel of information, and the appointment of an Independent Authority for the Protection of Informants. The previously indicated persons (“informants”) may communicate to said Authority, or to the corresponding authorities or autonomous bodies, the commission of any actions or omissions included in the “communications” section, either directly, or after having made said communication through of this Internal Information Channel. (INFORMATION ACCESSING THIS EXTERNAL CHANNEL IS NOT YET AVAILABLE)

European channels

· European Anti-Fraud Office (OLAF)

VI.                PROTECTION OF INFORMANTS

We are committed to protecting people who report infringements or breaches, in accordance with Law 2/2023.

Persons who report or disclose violations shall be entitled to protection against retaliation provided that the following circumstances apply:

1. They have reasonable grounds to believe that the information referred to is true at the time of communication or disclosure, even when they do not provide conclusive evidence, and that said information falls within the scope of application of the law.

2. The communication or disclosure has been made in accordance with the requirements provided by law.

Acts constituting retaliation, including threats of retaliation and attempted retaliation against persons who submit a communication as provided by law, are expressly prohibited.

Retaliation is understood as any act or omission that is prohibited by law, or that, directly or indirectly, involves unfavorable treatment that places the people who suffer it at a particular disadvantage with respect to another in the labor or professional context, only for their status as informants, or for having made a public disclosure.

During the processing of the file, the people affected by the communication will have the right to the presumption of innocence, the right of defense and the right of access to the file in the terms regulated in this law, as well as the same protection established for informants, preserving their identity and guaranteeing the confidentiality of the facts and data of the procedure.

The Independent Authority for the Protection of Informants, A.A.I. may, within the framework of the disciplinary procedures that it directs, adopt provisional measures in the terms established in article 56 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations

Expressly excluded from the protection provided by law are those persons who communicate or reveal:

1. Information contained in communications that have been rejected by any internal information channel or for any of the reasons provided by law.

2. Information linked to claims about interpersonal conflicts or that only affect the informant and the people to whom the communication or disclosure refers.

3. Information that is already fully available to the public or that constitutes mere rumours.

4. Information referring to actions or omissions not included in the scope of the law.

 

VII.              CONFIDENTIALITY AND DATA PROTECTION

The personal data subject to processing, the documents provided and any other information provided in the complaint that contains personal information, will be treated confidentially by those responsible for the whistleblower/complaints channel in order to comply with the obligation to investigate and manage the complaint. complaint filed as well as to comply with the legal obligations established in Law 2/2023, of February 20, regulating the protection of people who report on regulatory violations and the fight against corruption.

Personal data that is not clearly relevant to the processing of specific information will not be collected or, if collected accidentally, will be deleted without undue delay.

  The processing of personal data will be carried out ensuring compliance with Law 2/2023, of February 20, regulating the protection of people who report on regulatory violations and the fight against corruption, of Regulation (EU) 2016/679. of the European Parliament and of the Council, of April 27, 2016, of Organic Law 3/2018, of December 5, on the Protection of Personal Data and guarantee of digital rights and of Organic Law 7/2021, of 26 of May, on the protection of personal data processed for the purposes of prevention, detection, investigation and prosecution of criminal offenses and execution of criminal sanctions.

Access to personal data contained in the internal information system will be limited to:

a) The person in charge of the System and whoever manages it directly.

b) The person in charge of Human Resources or the duly designated competent body, only when the adoption of disciplinary measures against a worker could proceed.

c) The person in charge of the legal services of the entity or body, if the adoption of legal measures in relation to the facts reported in the communication should proceed.

d) Those in charge of the treatment that are eventually designated.

e) The data protection officer.

The data may be made known to the Legal Department, Lawyers, Judicial Bodies and State Security Forces and Bodies in the event that any of the information received is likely to be considered a crime or legal infraction of some kind.

Legal basis of the treatment: The processing of personal data, in the cases of internal communication, will be understood as lawful by virtue of the provisions of articles 6.1.c) of Regulation (EU) 2016/679 of the European Parliament and of the Council, of 27 of April 2016, 8 of Organic Law 3/2018, of December 5, and 11 of Organic Law 7/2021, of May 26, when, in accordance with the provisions of articles 10 and 13 of the law , it is mandatory to have an internal information system. If it is not mandatory, the treatment will be presumed to be covered by article 6.1.e) of the aforementioned regulation. The processing of personal data in the cases of external communication channels will be understood as lawful by virtue of the provisions of articles 6.1.c) of Regulation (EU) 2016/679, 8 of Organic Law 3/2018, of December 5 , and 11 of Organic Law 7/2021, of May 26.

Rights of the interested party: access, rectification, deletion, limitation, portability and opposition, free of charge by email to: canalcomunicacion@koroshi.tv in the legally provided cases.

Conservation: The data will be kept for the legal period established for the processing of the file (3 months) and for the time necessary for the exercise of legal actions or if it were necessary to leave evidence of the management of the channel. The interested party has the right to submit a claim to the AEPD at www.aepd.es to request protection of its rights.

VIII.            COMMUNICATION AND AWARENESS

Regular training and awareness campaigns will be conducted to foster a culture of integrity and transparency, and to inform employees and other stakeholders about the whistleblower channel

The company undertakes to disseminate this policy to all employees and interested parties, and to update it regularly to ensure its compliance with applicable laws and regulations.

June 2023.