Having regard to maintaining sound and safe management at Kingspan, increasing the effectiveness of risk mitigation actions at all organisational levels and ensuring an appropriate level of whistleblower protection, Corotop S.A. has introduced a Whistleblowing Policy.

The Policy outlines our internal reporting procedure and sets out the rules for reporting breaches of law, taking follow-up actions, and whistleblower protection. A whistleblower in the Policy is understood to be a natural person who reports a breach of law in a work-related context, regardless of their position, form of employment or cooperation, entrepreneur, proxy, partner, member of a body of a legal entity or organisational unit without legal personality, person performing work under the supervision and direction of a contractor, subcontractor or supplier, including under a civil law contract, trainee, volunteer, apprentice. The Policy also applies to a whistleblower before entering into an employment relationship or other legal relationship constituting the basis for the provision of work or services or performing a function in or for a legal entity, or performing service in a legal entity, or after their termination.

Breaches of the law, which will be examined in accordance with the Policy, are understood exclusively as an act or omission that is unlawful or intended to circumvent the law, relating to: corruption, public procurement, financial services, products and markets, anti-money laundering and terrorist financing, product safety and compliance, transport safety, environmental protection, radiological protection and nuclear safety, food and feed safety, animal health and welfare, public health, consumer protection, protection of privacy and personal data, security of information and communication networks and systems, financial interests of the State Treasury of the Republic of Poland, of a local government unit and of the European Union, of the internal market of the European Union, including public law principles of competition and state aid as well as corporate taxation.

It is recommended that whistleblowers first communicate their questions, share their concerns, suggestions or complaints with the appropriate employees of Corotop S.A. If this is not possible, we encourage to use the EthicsPoint reporting system:

https://secure.ethicspoint.eu/domain/media/en/gui/106845/index.html

Detailed rules for receiving reports are specified in the Policy available at the link.

Any irregularities beyond the scope of the Policy should be reported as described at the link.