Whistleblowing

Reports can include unlawful acts that have come to light in the workplace. Qualified suspicions of crimes, violations of legal provisions, or potential risks of such acts can also be reported.

While whistleblowers are not required to provide conclusive proof of wrongdoing, reports should be as detailed as possible to allow for investigation by the receiving entities. At the same time, whistleblowers are not encouraged to undertake investigative actions that could expose them personally.

Reports may concern criminal, civil, administrative, or accounting offenses, as well as breaches of EU regulations.

Reports of a personal nature, such as those concerning employment contracts, are not covered under this procedure and are addressed through other company procedures.

The whistleblowing officer, identified as Dr. Monica Berna, based at Via Indipendenza 5, Treviso, tel. 0422-544367, receives reports and communicates with whistleblowers to clarify and expand on the information received. Communication continues during the investigation phases.

The officer or office conducts an initial assessment and then verifies the information, potentially requesting additional details from other internal departments or functions.

The whistleblower is periodically updated on the status of their report and informed of the investigation’s outcome. However, the final communication does not include personal data of the reported individual.

Possible outcomes communicated to the whistleblower may include:

• Internal process corrections
• Initiation of disciplinary actions
• Referral of the investigation results to the public prosecutor’s office
• Archiving due to lack of evidence

Reports mistakenly sent to a direct supervisor may not be treated as whistleblowing reports, as supervisors are not bound by the same confidentiality obligations as the designated recipient.

The company provides multiple channels for whistleblowing in line with this procedure. Reports can be submitted orally or in writing.

For written reports, the company offers an encrypted IT platform provided by NTS Project S.p.A., accessible at https://ourwhistleblowing.it/hfarm-education-srl.

A questionnaire available on the platform guides the whistleblower through open and closed questions, some of which are mandatory. Documents can also be attached. Upon submission, the whistleblower receives a unique code for accessing the report and engaging in two-way communication with the recipient, exchanging messages and providing additional information. All platform information is encrypted and accessible only to authorized individuals.

Other written reports are not accepted. In such cases, the recipient will, if possible, invite the whistleblower to resubmit the report through the encrypted platform.

For oral reports, whistleblowers are encouraged to contact the recipient to arrange a phone or in-person meeting. Oral reports are transcribed, and the transcript must be signed by the whistleblower to proceed. It should be noted that oral reports do not offer the same technological confidentiality as those submitted via the encrypted platform.

At the end of the reporting process, the platform displays a receipt code confirming that the report has been submitted and processed by the recipient.

Within 7 days, the recipient confirms receipt and advises the whistleblower to monitor the platform for clarification or additional information requests.

Within 3 months of the report date, the recipient provides feedback on the investigation’s progress. If the investigation is complete, the feedback includes the outcome. If not, the recipient invites the whistleblower to continue monitoring the platform for the final outcome.

The recipient must maintain confidentiality. Information about the whistleblower’s identity, the reported individual, and others mentioned in the report is handled according to strict confidentiality principles. The whistleblower’s identity cannot be disclosed without consent.

The only exception occurs when disclosure is necessary for legal proceedings, and the whistleblower’s identity is required for defense rights.

Confidentiality is ensured through technology, such as the encrypted platform, and organizational processes designed to minimize information circulation.

Anonymous reports are also accepted. The recipient may decide whether to process them but handles all reports with the same confidentiality principles. In the case of anonymous reports, however, the recipient may inadvertently expose the whistleblower during investigations.

Reports, investigations, and communications are documented and stored in compliance with confidentiality and data protection requirements.

Reports are kept only as long as necessary, including for analysis, investigation, communication of outcomes, and any subsequent commentary. Reports will not be retained for more than 5 years following communication of the investigation’s outcome to the whistleblower.

Access to personal data is restricted to the recipient and, if specified in an organizational act, support staff for managing the report. During investigations, anonymized and minimized information may be shared with other company functions for their specific tasks.

The individual reported as responsible for alleged wrongdoing is granted identity protection measures similar to those of the whistleblower and others mentioned in the report.

In addition to confidentiality protections, the procedure guarantees safeguards against retaliation or discrimination against the whistleblower. Retaliation includes any threatened or actual actions, direct or indirect, resulting from or linked to whistleblowing, that may cause physical, psychological, reputational, or economic harm.

Among the possible forms of discrimination are:

• dismissal, suspension, or equivalent measures;
• demotion or denial of promotion;
• changes in duties, relocation, salary reduction, or modification of working hours;
• suspension of training or any restriction of access to training; or negative performance evaluations or references;
• disciplinary measures or other sanctions, including financial penalties;
• coercion, intimidation, harassment, or ostracism;
• discrimination or unfavorable treatment;
• failure to convert a fixed-term employment contract into a permanent one, where the worker had a legitimate expectation of such conversion;
• failure to renew or early termination of a fixed-term contract; or damage, including to the individual’s reputation, financial or economic harm, including the loss of economic opportunities and income;
• inclusion in improper lists based on a formal or informal sectoral or industrial agreement, which may result in the person being unable to find employment in the sector in the future;
• early termination or cancellation of a contract for the supply of goods or services;
• cancellation of a license or permit;
• or being subjected to psychiatric or medical evaluations.

Legislative Decree No. 24/2023 provides for administrative sanctions enforceable by the National Anti-Corruption Authority in cases of violations of whistleblowing regulations.

The sanctions specifically address retaliation against whistleblowers, breaches of confidentiality obligations, obstruction of a whistleblowing attempt, failure to process a report, or insufficient investigative action taken in response. Misuse of the whistleblowing system is also punishable, with sanctions possible for those who slander or defame another person through the procedure. The company may also take disciplinary action against individuals responsible for such conduct.

External Reporting and Public Disclosure

Outside of the internal reporting procedure, the law permits external reporting to the National Anti-Corruption Authority.

The whistleblower may report externally if they have already submitted an internal report without receiving a response, if they have valid reasons to believe that an internal report will not be acted upon or could result in retaliation, or if they have legitimate reasons to believe that the violation constitutes an imminent or obvious danger to the public interest.

The reporting procedures for the National Anti-Corruption Authority are available on the dedicated page on the ANAC website: anticorruzione.it/-/whistleblowing.

Additional conditions exist under which a whistleblower may make a public disclosure: lack of response to a previously submitted internal or external report, an imminent or obvious danger to the public interest, valid reasons to believe an internal report will not be addressed, or concerns that evidence related to the report may be destroyed or concealed.