WHISTLEBLOWING CHANNEL

The Whistleblowing Channel of CÍTRICS TERRES DE L’EBRE, SAT is governed by the principles of confidentiality, respect, impartiality and integrity.

Any person who, in good faith, reports or discloses a suspected breach of the law, an irregularity or conduct contrary to the ethical principles of the organisation shall be entitled to the protection provided under the applicable legislation.

In particular, any employee of CÍTRICS TERRES DE L’EBRE, SAT, as well as any other person protected under the applicable legal framework, who uses the Whistleblowing Channel in good faith to report actual or suspected legal or regulatory breaches, misconduct or unethical behaviour, whether anonymously or confidentially, shall be protected in accordance with Spanish Law 2/2023 of 20 February, on the protection of persons who report breaches of the law and on the prevention of corruption, together with any other applicable legislation.

The Whistleblowing Channel has been designed to ensure that any reporting person who wishes to remain anonymous may do so with all the safeguards required by law.

Any form of retaliation, threat, discrimination or other detrimental treatment arising from the submission of a report is strictly prohibited and will be addressed in accordance with the applicable legal framework and the internal procedures of CÍTRICS TERRES DE L’EBRE, SAT.

The confidentiality of the reporting person’s identity will be guaranteed at all times, including where the information was not initially submitted through the designated internal reporting channel or was disclosed to persons other than the Head of the Internal Information System.

Rights of the Reporting Person

In accordance with Law 2/2023, reporting persons are entitled to, among others, the following rights:

• To choose not to use the internal reporting system and instead report directly through the external reporting channel (Article 16).
• To submit reports either anonymously or by identifying themselves, in writing or verbally (Article 7).
• To receive an acknowledgement of receipt of the report submitted (Article 9.2(c)).
• To confidentiality when using a reporting channel other than the internal reporting system (Article 9.2(g)).
• To be informed if the report is referred to the Independent Whistleblower Protection Authority (Article 23) and of any disclosure of their confidential information (Article 33.3).
• To ensure that their identity is not disclosed to third parties and that no information capable of identifying them is obtained (Articles 33.1 and 33.2).

These rights are guaranteed by the persons responsible for managing the Internal Information System of CÍTRICS TERRES DE L’EBRE, SAT, who shall act in accordance with the principles of independence, objectivity, confidentiality and protection of the reporting person.