Law 2/2023, of 20 February, regulating the protection of persons who report regulatory infringements and the fight against corruption, provides for two types of irregularity reporting systems that whistleblowers may use at their discretion:

• a) an internal system within the organisation affected by the information and with which the whistleblower has had an employment or professional relationship; and

• b) an external system managed by the Independent Whistleblower Protection Authority (A.A.I.) or the competent regional authorities.

Implementing an internal reporting channel within the organisation is key, not only to route information through it, but also to prevent fraud by detecting irregular actions, avoiding potential criminal liability and reputational damage, and serving as an indicator of transparency.

The internal reporting channel described below is the only one that will allow the receipt of communications relating to any matter within the scope of application of Article 2 of the aforementioned Law, and the purpose of this document is, on the one hand, to establish its general policy and, on the other, to set out its management procedure, as detailed below.

It is important that, before providing us with any information, you have read our Ethics Channel Policy and the management procedure.