Whistleblowing system

•     Preamble
•     Art. 1 Reporting of whistleblowing
•     Art. 2 Acceptance of case
•     Art. 3 Examination of the report
•     Art. 4 Case closure
•     Art. 5 Reporting
•     Art. 6 Final provisions

Preamble

PROFIROLL is committed to acting in accordance with the law without any restrictions. We can only prevent damage to our company, our employees and our business partners if rules and standards are observed. Misconduct must therefore be recognised at an early stage. We have set up the whistleblower system in order to follow up on indications of violations in a fair and appropriate manner for the company, its employees and business partners. Our whistleblower system enables employees and external whistleblowers to report violations of the Code of Business Conduct.

Profiroll Technologies GmbH encourages everyone inside and outside the company who observes violations of rules in connection with Profiroll or suspects them for concrete reasons to contact the whistleblower system without fear of reprisals and to express the information openly.

Whistleblowers who report possible violations on the basis of concrete indications are protected by the company and the confidentiality of their statements is guaranteed. The whistleblower system also protects employees who feel they have suffered disadvantages as a result of reporting a violation. Discrimination or intimidation of employees for reporting a violation is a violation of our Code of Business Conduct and will result in disciplinary action under labour law. Whistleblowers should disclose their identity so that they can be asked questions that may assist in the investigation. If a whistleblower does not expect their identity to be disclosed to others within the company, this request will be honoured.

Our internal instruction regulates the whistleblower procedure and the corresponding responsibilities with the aim of ensuring a fair and transparent procedure that takes into account both the principle of proportionality for the person concerned and the protection of the whistleblower.

Art. 1 Reporting of indications

If you have concrete indications of breaches of rules in connection with the business activities of Profiroll, you can contact the whistleblowing system via the following reporting channels - anonymously if you wish. Anonymous tips will be followed up equally if they contain concrete indications of rule violations.

If you have provided your contact details, you will receive an acknowledgement of receipt with a description of how to proceed after seven days at the latest.

Art. 2 Case acceptance

Upon receipt of the tip-off, the Compliance Team will conduct a risk-based initial assessment of the potential rule violation. If requested, a personal interview will be facilitated within a reasonable time.

All tips are forwarded by the Compliance Team to the area to be dealt with.

The Compliance Team accompanies the processing of tips until the conclusion of the procedure. The digital whistleblowing system ensures the highest level of confidentiality.

Art. 3 Verification of the notification

In cases of high risk for the company, its employees or business partners, appropriate follow-up measures are taken.

In the event of an investigation, the potentially affected party shall be informed of the suspicion, insofar as this is possible for investigative reasons. The potentially affected person will be given the opportunity to comment as early as possible. If they wish, they can also bring in a trusted person for questioning/hearing (e.g. member of the employee representation, lawyer) and inform their superior of the suspicion.

As long as a violation has not been proven, the presumption of innocence applies. Incriminating as well as exculpatory facts are equally included in the investigation.

Furthermore, in our whistleblower system we attach importance to fairness - both in dealing with whistleblowers and potentially affected persons. The principle of proportionality is always upheld and in each individual case we examine which consequences are suitable, appropriate and necessary.

Art. 4 Case closure

The person affected by the whistleblowing and, if applicable, the manager will be informed about the case closure and the result of the investigation. The whistleblower, if not anonymous, will also be informed of the case closure and the final decision.

If a suspicion against a staff member is confirmed, the case is passed on to the human resources department. If necessary, the person concerned will be heard again, as will the manager of the person concerned. Personnel measures are taken with due regard to the principle of proportionality. In the event of misconduct by a business partner, appropriate consequences are also taken in accordance with the principle of proportionality. If a business partner refuses to implement a jointly developed concept for improvement or if no improvement occurs with the business partner, Profiroll can temporarily suspend or terminate the business relationship after appropriate advance warning.

For the assessment of which measure is appropriate as a reaction to a breach of rules, the following criteria, among others, are taken into account under the aspect of proportionality:

Type and severity of the rule violation

culpability and attitude of the person concerned to the offence (intent, negligence)

Amount, reversibility and probability of occurrence of the damage or violation

Cooperation in the clarification of the facts and/or reparation of the damage and/or a possible self-disclosure by the person concerned.

Ability to exert influence on the business partner

Necessary personnel measures in the case of breaches of rules against Profiroll employees may include both disciplinary and labour law measures (e.g. admonition, warning, ordinary or extraordinary termination, claims for restitution, repayment and/or damages) depending on the severity of the breach of rules. In the case of detected criminal offences, Profiroll reserves the right to file criminal charges.

Measures vis-à-vis business partners shall also be governed by the respective applicable law and the corresponding contractual agreements between Profiroll and the business partner.

All data will be deleted after the corresponding retention periods.

Art. 5 Reporting

The Compliance Team shall inform the Executive Board about newly created cases, the processing status of cases and case closure. The Compliance Team keeps corresponding statistics and prepares them annually for the Executive Board. In addition, suggestions are made for changes to processes and specifications in the compliance environment within Profiroll.

Art. 6 Final provisions

Whistleblowers and other third parties shall have recourse to the national courts. In particular, the submission of a tip on legal infringements and breaches of rules does not constitute a waiver of an existing right of action. Profiroll always maintains confidentiality in the course of its investigations and no separate confidentiality agreements are concluded. If necessary, Profiroll will cooperate with state law enforcement agencies.