Whistle­blowing policy

2 Whistleblowing

All employees are encouraged and entitled to report issues of concern related to breaches of legislation, written ethical guidelines in the Company, or ethical norms which there is broad acceptance in society (WEA section 2A-1), such as:

• Danger to life or health
• Danger to climate or environment
• Corruption or other financial crime
• Abuse of authority
• Unjustifiable working environment
• Breach of personal data protection regulations

Questions raised that only relate to the employee’s work situation are not considered whistleblowing according to law unless the matter also involves issues of concern as described above. Examples of matters that generally are not considered misconduct according to law are:

• Dissatisfaction with salary or other working conditions
• Disagreement with leaders or other colleagues, for instance, about handling work assignments, professional inquiries, etc.
• An employee disagrees with receiving criticism or performance evaluation from a manager.

Employees have an obligation to report when they become aware of criminal offenses, harassment, or discrimination in the workplace. The same applies if an employee becomes aware of circumstances that may endanger life or health and which the employee cannot correct himself/herself; cf. the WEA Sections 2-3.Any expression of concern and reporting shall be done in a responsible manner. To ensure this:

Employees must follow the whistleblowing policy. Before whistleblowing, they must reflect, evaluate and ask themselves the following:

Do I have a proper basis for my concern (this includes ensuring that the information is correct)?

How should I proceed?

To whom do I whistleblow?

3 To whom do you whistle-blow

As a main rule, reports should be made through the Whistleblower Portal in HUMA. You may also report to your line manager or the Safety Representative (“Verneombud”). However, we advise reporting the issue in HUMA in addition.

When a report is submitted in HUMA, the employee receives an access code for their case to follow up on it autonomously. If the access code is lost, a new case must be submitted if the employee has reported anonymously and wants to follow up on the case. If the employee has reported non-anonymously and loses the access code, they can advise the case handler, who will keep them informed.

The case handlers investigate and process the case. In Kabal, these are the HR Manager, COO, and CLO. The whistleblowing case handlers will receive a notification in HUMA.

Can a report be made anonymous?

Yes, the whistleblower can choose whether to remain anonymous when reporting. Either way, rest assured that the report is confidential and cannot be deleted or altered by any whistleblowing case handler, ensuring its integrity from the outset.

Although employees can whistleblower anonymously, it may be advantageous if the recipient knows who the whistleblower is during a fact investigation.

How will the report be handled?

The case handlers will receive the report and start a follow-up and investigation process. Throughout the process, the whistleblower can communicate with the case handlers and provide more details about the incident.

Depending on the case, the employee may decide to report externally to public authorities. However, disclosure to the media or the public authorities can be an alternative for cases regarding misconduct that has public interest and the employee has tried internal reporting first or has reason to believe that internal reporting will not be appropriate.

4 Follow up on whistleblowing

The principles for handling whistleblowing are:

• The report must be considered within a reasonable time and be subject to sufficient investigations;
• Acts of wrongdoing must be dealt with;
• The whistleblower is to receive feedback within a reasonable time, no later than 14 days;
• The whistleblower’s name is to be treated as confidential to the extent permitted by law;
• Whistleblowing will be handled in such a way that ensures affected parties have the opportunity to give their comments
• If the Company thinks the criticism/concern is unjustified, the whistleblower will receive an explanation.
• The Company shall ensure the whistleblower has a safe and proper working environment. If necessary, the Company shall implement measures to protect against retaliation against the whistleblower.

It is important to note that the information received concerning a whistleblowing incident shall not be misused or used for a purpose incompatible with its original purpose.

5 Responsible for the follow-up of the whistleblowing

Anyone in the Company who receives a whistleblowing case is responsible for initiating a follow-up process:

• Register the case in HUMA and save the case access code to follow up the process.
• If the whistleblowing contains concerns that are directed against the person who receives the whistleblowing or case handler, the person in question is to clarify the further handling with their superior or the CEO
• When the investigation and follow-up of the whistleblowing have been concluded and necessary measures applied, the CEO or person appointed by the CEO will be informed whether the whistleblowing has brought about any changes and/or improvements.

6 The collection and processing of personal information

The types of personal data that may be processed and whom it may concern in a whistleblowing investigation are typically:

• Name, position, and contact details of the whistleblower, the individual concerned, and any witnesses or other individuals affected.
• Details of the misconduct of the individual concerned.

Any personal data collected will be processed to investigate allegations raised and address discovered misconduct, as described in this policy.

Please see the company’s privacy policy for more details about the Company’s processing of personal data and your rights. An employee can address any questions related to collecting, processing, and distributing personal information to the Company’s CEO,who is responsible for its oversight.

Any personal information recorded concerning whistleblowing that is deemed to be unfounded shall be deleted immediately.

Appendix 1 – Act relating to the working environment, working hours and employment protection, etc. (Working Environment Act)

Chapter 2 A. Whistleblowing

Section 2 A-1.The right to report issues of concern in the undertaking

Section 2 A-1.The right to report issues of concern in the undertaking

(1) An employee has the right to report issues of concern in the employer’s undertaking. Workers hired from temporary-work agencies also have a right to report issues of concern at the hirer’s undertaking.

(2) For the purposes of this Act, issues of concern include breaches of legislation, written ethical guidelines in the undertaking or ethical norms on which there is broad agreement in society, for example, circumstances that may involve

1. a danger to life or health
2. a danger to climate and the environment
3. corruption or other economic crime
4. the abuse of authority
5. an unsatisfactory working environment
6. breach of personal data security.

(3) Questions raised that only relate to the employee’s work situation shall not be considered whistleblowing according to the present chapter unless the matter also involves issues of concern as described in the second paragraph.

Section 2 A-2.Procedure in connection with reporting issues of concern

(1) An employee may always report issues of concern internally

1. to the employer or a representative of the employer
2. in accordance with the undertaking’s whistleblowing routines
3. in accordance with the duty to report issues of concern
4. via a safety representative, union representative or lawyer.

(2) An employee may always report issues of concern externally to a public supervisory authority or other public authority.

(3) An employee may report issues of concern externally to the media or the public at large if

1. the employee is in non-negligent good faith regarding the content of the report,
2. the report concerns issues of concern of public interest, and
3. the employee has first reported the matter internally or has reason to believe that internal whistleblowing would not be appropriate.

(4) The employer has the burden of proof to demonstrate that a whistleblower has not followed proper procedures in violation of sections 2 A-1 and 2 A-2.

Section 2 A-3.The employer’s duty in connection with reporting issues of concern

(1) When a report concerning issues of concern in the undertaking is submitted, the employer shall ensure that the matter is adequately investigated within a reasonable time.

(2) The employer shall particularly ensure that the whistleblower has a fully satisfactory working environment. If necessary, the employer shall ensure that measures are taken to prevent retaliation.

Section 2 A-4.Prohibition against retaliation

(1) Retaliation against an employee who reports issues of concern pursuant to sections 2 A-1 and 2 A-2 is prohibited. As regards personnel hired from temporary-work agencies, the prohibition shall apply to the employers and hirers.

(2) Retaliation means herein any unfavourable act, practice or omission that is a consequence of or a reaction to the fact that the employee has reported issues of concern, for example

1. threats, harassment, arbitrary discrimination, social exclusion or other improper conduct
2. warnings, change of duties, relocation or demotion
3. suspension, dismissal, summary discharge or disciplinary action.

(3) The first paragraph shall apply correspondingly to retaliation against an employee who informs that the right to report issues of concern will be invoked, for example, by providing information.

(4) If the employee submits information that gives reason to believe that retaliation has taken place, the employer must substantiate that no such retaliation has taken place.

Section 2 A-5.Redress and compensation in case of violation of the prohibition against retaliation

(1) In case of violation of the prohibition against retaliation, an employee may claim redress and compensation without regard to the fault of the employer or hirer.

(2) The redress shall be fixed at the amount deemed reasonable given the circumstances of the parties, the nature of the retaliation and the level of gravity and other facts of the case. The compensation shall cover financial loss because of the retaliation.

Section 2 A-6.Obligation to prepare procedures for internal whistleblowing

(1) Undertakings that regularly employ at least five employees are obliged to have routines for internal whistleblowing. Undertakings with fewer employees shall also have such routines if the conditions at the undertaking so indicate.

(2) The procedures shall be prepared in connection with the undertaking’s systematic health, environment and safety activities (see section 3-1) in cooperation with the employees and their elected representatives.

(3) The procedures shall not limit the employees’ right to report issues of concern pursuant to section 2 A-1.

(4) The procedures shall be in writing and at least contain:

1. an encouragement to report issues of concern,
2. procedure for notification,
3. procedure for the employer’s receipt, processing, and follow-up of reports of issues of concern.

(5) The procedures shall be easily accessible to all employees at the undertaking.

Section 2 A-7.Duty of confidentiality in connection with external whistleblowing to the public authorities

(1) When supervisory authorities or other public authorities receive an external report concerning issues of concern, any person who performs work or services for the body receiving such a report shall be obliged to prevent other persons from gaining knowledge of employees’ names or other information identifying employees.

(2) The duty of confidentiality shall also apply in relation to parties to the case and their representatives. Sections 13 to 13e of the Public Administration Act shall otherwise apply correspondingly.

Section 2 A-8.The Equality and Anti-Discrimination Tribunal

Disputes concerning violation of the prohibition against retaliation pursuant to section 2 A-4 may be brought before the Equality and Anti-Discrimination Tribunal. However, this does not apply to cases concerning dismissal with or without notice. The detailed rules on the Norwegian Equality and Anti-Discrimination Tribunal’s authority and case processing, etc. are laid down in the Anti-Discrimination Ombud Act.