FUTURE

WHISTLEBLOWING

Add Value has implemented the Whistleblowing Procedure, complying with the provisions introduced by the 2019 legislation relating to the "Protection of authors of reports of crimes or irregularities emerging in a public or private working context" (known as Whistleblowing).

This procedure aims to offer any individual, including Customers and Suppliers, the opportunity to report behaviour, risks, crimes or irregularities, committed or attempted, harmful to the interests of the Company or in any case likely to violate the Code of Ethics. The European Union, with Directive 2019/1937, has renewed the legislation regarding the protection of people who report violations of Union law, in order to create a minimum standard for the protection of whistleblowers' rights in all Member States. Italy has implemented the European Directive with the Legislative Decree. 10 March 2023 n. 24 (hereinafter the “Decree”).

With the adoption of this Policy, the company Add Value SRL (hereinafter, the "Company") intended to comply with the aforementioned regulatory requirements, as well as the guidelines provided in this regard by ANAC. The objective pursued is to provide the whistleblower, i.e. the person who reports the violations, with clear operational indications regarding the subject, contents, recipients and methods of transmission of the reports.

What can be reported?

Offenses committed in the context of the management of public contracts;

Violation of the rules regulating financial services, products and markets, as well as the rules aimed at preventing money laundering and terrorist financing;

Violation of the rules aimed at protecting privacy and personal data, as well as the security of networks and information systems;Violation of consumer protection regulations;

Violation of rules on product safety and compliance and transport safety, as well as food and feed safety and animal welfare;

Acts or omissions relating to fraud and other illegal activities harm the financial interests of the European Union referred to in art. 325 of the TFEU as identified in EU regulations, directives, decisions, recommendations and opinions (fraud, corruption and any other illegal activity related to European Union expenditure;

Violation of regulations regarding radiation protection and nuclear safety;

Violation of competition rules;Violation of state aid rules;

Violation of internal market rules related to acts that violate corporate tax rules or mechanisms the purpose of which is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax legislation;

Acts or behaviors that nullify the object or purposes of the provisions of the European Union acts in the above sectors;

Illegal conduct relevant pursuant to the Legislative Decree. 231/2001 or violations of the Organisation, Management and Control Model.

Violation of environmental protection regulations;

Violation of the rules aimed at protecting public health;