Whistleblowing

Whistleblowing

Whistleblowing is the process through which individual persons (whistleblowers or reporters) report illicit, incorrect, or dangerous activities within an organization. Reports can be made internally, through established channels within the organization or externally, to regulatory bodies, judicial authorities, media, or other external organizations.

Procedure and Protection of Reporters

Who can make a report?

Human Value commits to maintaining ethical and responsible behavior and encourages the following categories of people to do the same and report any irregularities:

• employees of Human Value;
• self-employed workers, including those referred to in law n. 81/2017 and collaborators according to article 409 of the code of civil procedure and article 2 of legislative decree 81/2015 who work for Human Value;
• workers and collaborators of suppliers of goods or services operating for Human Value;
• freelancers and consultants working in Human Value;
• interns engaged in activities at Human Value;
• shareholders, partners, and persons with roles of administration, management, control, supervision, or representation for Human Value.

For this purpose, Human Value has defined specific rules and a whistleblowing process, entrusting the management of Designated Function (OdV) as provided by D.lgs 24/2023.

Protection of Reporters

Human Value ensures secure channels for reporting, protecting the identity of the reporter and the content of the report, safeguarding them from retaliation. Facilitators, family members, colleagues of the reporter, and connected entities are also protected.

Any retaliatory behavior against reporters will result in disciplinary measures and, if necessary, complaints to the judicial authority if the actions constitute a crime.

Scope of Protection

Protection applies during the work relationship with Human Value, also in pre-contractual phases, during the trial period, and after the conclusion of the relationship if the violations have been identified during the collaboration.

What to report?

Reporting of incorrect, dishonest, or illegal activities is encouraged. Reports not relevant or clearly unfounded or based on publicly available information will not be considered.

Procedure of Reporting

Reports can be made in writing, via registered mail or ordinary mail, or through a confidential meeting. The use of two envelopes is recommended to separate the reporter’s identification data from the report itself.

For the whistleblower who prefers to report in writing via registered mail (preferred) or ordinary mail, it is advisable that the report is placed in two sealed envelopes: the first with the reporter’s identification data along with a photocopy of the identification document (if the reporter does not wish to remain anonymous); the second with the report, so as to separate the reporter’s identification data from the report.

It is recommended, where possible, that the whistleblower indicates a reference (for example, an email address with a name not necessarily traceable to the whistleblower and not on the corporate domain of Human Value) so that they can be subsequently contacted for any in-depth analysis and to acknowledge that their report has been received and taken over. Both envelopes should then be placed in a third sealed envelope bearing the word “confidential” on the outside addressed to ODV at Human Value Via Albricci, 7 20122 Milan.

The report is then subject to confidential registration, through an independent register, by Human Value.

Should the reporter use only one envelope, their report will still be taken over.

Finally, should the whistleblower wish to have a confidential meeting with the Designated Function or the OdV, they can request it through the report in writing (as previously indicated), preferably indicating the place where the meeting is to be organized, which will be verbalized and signed by the reporter only with their consent. If requested by the reporter, a meeting can also be organized via a remote platform (e.g., teams).

The whistleblower, if they deem it appropriate, can also seek support by requesting one or more meetings with a facilitator/s who can also act as a mediator.

External Reporting Channel

In certain cases, the reporter can turn to ANAC through the website https://whistleblowing.anticorruzione.it/ if the internal channels do not ensure adequate protection or if the internal report has not been followed up.

• The internal channel provided by the company does not appear suitable to protect the confidentiality of the people and the content of the report.
• The company has not followed up on a report made through the internal channel.
• There is a clear probability that a potential report would not be followed up or would lead to a concrete risk of retaliation against the reporter or other persons.
• There is a concrete and imminent or obvious danger to the public interest (for example, an emergency situation or risk of irreversible damage, also to the physical safety of one or more persons) that requires the violation to be disclosed promptly and to have a wide resonance to prevent its possible effects.

Cases 3 and 4 must be based on solid reasons and not mere speculations.

Furthermore, the reporter who believes they have suffered retaliation following a report made can communicate the incident to ANAC as provided by art. 19 of D. Lgs. 24/2023, to allow it to carry out the checks provided by the legislation and possibly impose a sanction on the subject who implemented the retaliatory measure. At the time of publishing these instructions, access to the reporting channel is available on the institutional website of ANAC at the page https://www.anticorruzione.it/-/whistleblowing

Additional Protection Measures

It is recommended to use a non-corporate internet connection and to navigate anonymously to protect the reporter’s privacy.

Content of the Report

The report should include details on the alleged responsible parties and a description of the violations, specifying the context and circumstances in which they occurred. It is advisable to attach any supporting documentation.

Anonymous Reporting

Although non-anonymous reports are preferred to facilitate investigations, anonymous reports can be made, provided they are detailed and substantiated.

Management of Reports

The whistleblowing process includes the reception, preliminary evaluation, investigation, and closure of the report.

The ODV communicates the start of investigations to the reporter within 7 days of receipt.

The investigation results may require multiple steps and in-depth analyses, and the process may involve other subjects authorized to handle the personal data of the reporter and other persons involved in the report. In no case will any subjects involved in the reported activities participate in this activity.

However, if the reports are subject to a complaint to the Authorities, the obligation of confidentiality of the identity of the involved or mentioned subjects may be waived in the ways and under the conditions provided by the applicable legislation. The identity of the reporter and any other information from which it could be inferred can be revealed to persons other than those competent to manage the report only with the consent of the reporter, or when mandatory or legitimate under the applicable legislation or the disclosure of the identity is indispensable (for example, in the context of investigations initiated by the judicial authority); in these last two cases, the reporter will be informed by Human Value about the reasons for such communication.

At the end of the investigation (and within a maximum of three months from the report), the results are communicated to the Board of Directors, and if applicable, proposed measures of prevention, mitigation, penalization that it may adopt. In some cases, the Designated Function does not proceed to handle the report, in which case it provides adequate motivation to the reporter.

Such conditions occur:

If the report concerns facts that – although concerning Human Value – result in “irrelevant reports,” such as commercial complaints, commercial proposals, marketing activities;

If there are known ongoing investigations by Public Authorities (e.g., judicial authorities and administrative bodies) on the reported facts;

If the report relates to facts already previously known and fully ascertained and without the new report having added or allowing to add further elements or aspects with respect to what was already known (i.e., outdated reports), or if only documentation is produced in the absence of the reporting of illicit conduct or irregularities;

If the Designated Function shows incompetence on the reported issues, it archives the report, providing feedback to the reporter and possibly directing them to another entity to which the report can be made. In some cases, it may be necessary, with the prior authorization of the reporter, to communicate their data to authorized third parties; while the Board of Directors reserves the right to communicate the subject of the report to the Judicial Authority without previously requesting the consent of the reporter (art 12 paragraph 3 D.Lgs 24/2023 “In the context of criminal proceedings, the identity of the reporting person is covered by secrecy in the ways and within the limits provided by article 329 of the code of criminal procedure”).

Certain reports may not be processed if not relevant or if there are already ongoing investigations. In these cases, adequate motivation will be provided to the reporter.

This page was updated on April 17th, 2024.