Whistleblowing Policy/Protected Disclosure

The Company Whistleblowing Policy details how employees and other workers including former employees, board members, shareholders, contractors, job applicants, individuals involved in pre-contract negotiations, trainees, volunteers and third parties such as agency workers and independent contractors should report confidential disclosures of relevant information (“Whistleblowing”) and how these disclosures will be dealt with.

Whistleblowing means reporting by workers of relevant information that came to the attention of the worker in a work-related context and in the reasonable belief of the reporter tend to show one or more relevant wrongdoings.

This policy and procedure outline a mechanism for employees and other workers to raise serious concerns about relevant wrongdoings internally, so that problems can be identified and resolved in a timely manner.

Specific examples of potentially relevant wrongdoings could include:

• Criminal offences
• Failure to comply with a legal obligation (other than one arising under a worker’s contract of employment)
• Miscarriage of justice
• Endangerment of health and safety
• Damage to the environment
• Unlawful or improper use of public funds
• Breaches of EU law (including EU laws dealing with public procurement, financial services, prevention of money laundering and terrorist financing, environmental protection, the protection of privacy and personal data among others. More information is available from the Designated Person-Olivia Ormonde.)
• Oppressive, discriminatory, grossly negligent or grossly mismanaged acts or omissions by a public body
• Concealing or destroying evidence of wrongdoing
• Any other form of serious improper action or conduct

Also classed as a relevant wrongdoing is a concern that attempts have been, are being, or are likely to be made to conceal or destroy information relating to any of the relevant wrongdoings listed above.

It is important to note that this policy does not replace any legal reporting or disclosure requirements. Where statutory reporting requirements and procedures exist, these must be complied with fully.

It is important to note that should you have a concern in relation to your own employment or personal circumstances in the workplace it should be dealt with by way of our Grievance Procedure. Similarly, concerns arising regarding workplace relationships should generally be dealt with through the Dignity at Work policy.

This policy applies to all our workers including employees and former employees, agency workers, trainees, apprentices, interns, and contractors. It also includes board members, shareholders, job applicants and volunteers.

All disclosures should be raised by employees with the firm’s appointed ‘Designated Person’, Olivia Ormonde.

Employees can also contact the Designated Person if they are unsure whether to use this policy and procedure.

Disclosures should be addressed in writing by email to ie.protected.disclosures@reynaers.com or through our online portal at reynaersie.sdwhistle.com. It is important that disclosures raised orally initially be followed up with an in-person meeting.

Once a disclosure has been raised:

• A worker will receive an acknowledgement from the Designated Person within 7 days that their disclosure has been received.
• An initial assessment of the disclosure will be undertaken by the Designated Person to assess whether there is a prima facie case that the relevant wrongdoing occurred.
• Where the Designated Person deems there is no evidence that any wrongdoing occurred, the process under this Policy will then come to an end. The reporter will be notified in writing of the decision, and the reasons for same, as soon as practicable. If appropriate, the Designated Person may direct the reporter to an alternative Company policy to address the concern raised.
• Where the Designated Person deems that there is sufficient evidence to suggest that a wrongdoing may have occurred, then appropriate action, including further investigation, may need to be undertaken, depending on the nature and seriousness of the disclosure, and the Designated Person may escalate the matter internally as appropriate.
• The Designated Person will follow up with the reporter and provide feedback within a reasonable period of time and, in any case, within 3 months of the initial disclosure, regarding actions taken or envisaged to be taken to resolve the matter.
• The reporter, if they so wish, can additionally request in writing to be provided with updates at further 3-month intervals until such time as the process is closed out.
• The Designated Person will ensure that the outcome of the disclosure process is properly tracked and that appropriate records are maintained.
• The Company reserves the right to enlist the services of external investigators to carry out any investigation into alleged wrongdoing.

While disclosures may be raised either orally or in writing the Company’s preference is that a disclosure is confirmed in writing.

The Company will ensure, insofar as is possible, that disclosures are managed confidentially and that the identity of the reporter will be kept confidential unless explicit consent is obtained from the reporter, or otherwise as required under law or as required to ensure compliance with the provisions of the Protected Disclosures Act 2014 as amended (The identity of the reporter may only be disclosed to such persons as the recipient of the report reasonably considers may be necessary for the purposes of the receipt, transmission or follow up of disclosures). The Company will make every effort to ensure the reporter is notified, in writing, in advance that their identity may need to be disclosed, unless doing so would jeopardise the effective investigation into the disclosure or any related legal proceedings. The Company will also endeavor to protect the confidentiality of any persons referred to in the disclosure.

Workers may make disclosures on an anonymous basis. However, the Company may not be able to fully pursue investigation of anonymous disclosures and there is no obligation to do so (Where an anonymous reporter is subsequently identified, they will be entitled to the same degree of protection from penalisation (as set out further under the section “Reporting on Penalisation (Perceived/Actual) below) as if the report had not been made anonymously).

In making a disclosure, a reporter will need to be able to demonstrate the reasons for their concerns, and equally be able to evidence support for those concerns, where possible.

Any disclosures should be factual (to the best of their knowledge) and should address the following key points to the extent that such information is known to the individual in relation to an alleged relevant wrongdoing that has occurred, is occurring, or is likely to occur:

• what has occurred (or is thought to have occurred)
• when it occurred
• where it occurred
• who was involved
• has the Company been put at risk or suffered a loss as a result?
• has it happened before?
• has it been raised with anyone else either within the Company or externally? If so, details of when/whom?
• are there any other witnesses?
• is there any supporting information or documentation?
• how the matter came to light

Each disclosure shall be considered individually.

The Company will process a worker’s personal information provided as part of the disclosure, but only for the purpose of investigating any concerns raised.

If a worker does not want to report a disclosure to the Company or has already reported to the Company and believes that the Company’s response has not been effective, the worker may be entitled to make a report to an appropriate external regulator, Minister, legal advisor or “prescribed person”.

• A list of prescribed persons can be found at: www.gov.ie/prescribed-persons
• Alternatively, the employee may also report to the Protected Disclosures Commissioner who will refer the report, usually to a suitable regulator, for acknowledgement, follow-up, and feedback.
• A worker may also request that the Designated Person provide information on making disclosures to prescribed persons, the Protected Disclosures Commission and relevant EU agencies, where applicable.
• In addition, an individual may make a report externally through other disclosure channels, including the media. For such a report to be deemed a protected disclosure, the individual must:
  • Reasonably believe that the report/allegation made is substantially true;
  • Have previously made a report of substantially the same information to the Company, prescribed person, legal advisor or Minister, and no action was taken within the relevant time periods;
  • Reasonably believe that the relevant allegation may constitute a significant danger to the public interest, amount to an emergency situation, or present a risk of irreversible damage, and if they were to make a report to a prescribed person or Minister they would be at risk of penalisation, and that it was possible that the relevant wrongdoing may not be adequately addressed.

Penalisation is defined as any direct/indirect act or omission, which occurs in a work-related context, which is prompted by the making of a report, and which in turn causes or may cause unjustified detriment to a worker. For the purposes of this Policy, if an individual believes that they are the victim of actual or perceived penalisation because of making a disclosure, they should report the matter directly to the Designated Person, or another member of management without delay. It shall be the responsibility of the Designated Person/other member of management to take the necessary actions in response to this complaint, in a timely fashion, which shall include referring the matter directly to the Designated Person. If a Worker is unwilling to report the matter of perceived or actual penalisation directly to their line manager or Head of Department, then they should report the matter directly to the Designated Person without delay.

Penalisation can take the form of:

• suspension, lay-off or dismissal;
• demotion, loss of opportunity for promotion or withholding a promotion from a worker;
• transfer of duties, change of location of place of work, reduction in wages or change in working hours;
• unwarranted disciplinary action or other penalty, including a financial penalty;
• coercion, intimidation, harassment or ostracism;
• discrimination, disadvantage or unfair treatment;
• injury, damage or loss;
• threat of reprisal;
• withholding of training;
• negative performance reviews or employment references;
• failure to renew, early termination or failure to make permanent of a temporary employment contract;
• blacklisting within an industry or sector;
• harm, including to the worker’s reputation, particularly on social media, or financial loss, including loss of business and loss of income;
• early termination or cancellation of a contract for goods or services;
• cancellation of a licence or permit; and
• psychiatric or medical referrals.

Any employee who retaliates against or penalises a reporter for having made a disclosure may be subject to disciplinary action, up to and including dismissal, in accordance with the Company Disciplinary Policy.

Workers are encouraged to feel confident in reporting disclosures under this Policy. Disclosures raised will be treated seriously and each case will be considered on its own facts. Disclosures must be raised in good faith. Even if the information is subsequently proved to be incorrect, reporters are still protected and will not suffer any adverse reaction, provided they had a reasonable belief in the information set out in the disclosure. However, this Policy may not be used to raise any concerns containing information that the reporter knows is incorrect. Disclosures must be genuine and bona fide. False or misleading information must not be knowingly submitted through the Whistleblowing /protected disclosure process. False reports deemed to have been made intentionally in bad faith may be dealt with by way of the Company Disciplinary Policy.

Colleagues will be appropriately trained to deal with the requirements of this policy. Refresher training will be provided as needed.