Whistleblowing is the act of reporting a suspected or potential wrongdoing. Studies and experience show that a significant portion of misconduct comes to the attention of the relevant organization through reports from individuals within or close to the organization itself. For these reasons, more and more organizations are considering the introduction or improvement of internal whistleblowing policies and processes, either in response to regulations or on a voluntary basis. Following the adoption of EU Directive 2019/1937 of the European Parliament and the Council on October 23, 2019, whistleblowing regulations have been standardized, and certain safeguards have been strengthened. This Directive was implemented in our country through Legislative Decree No. 24 of March 10, 2023 (the "Regulation"), which repealed the previous national framework (including the whistleblowing regulations previously managed under Legislative Decree 231/01) and consolidated into a single legislative text the protection regime for individuals reporting unlawful conduct that violates European and national provisions, based on reasonable grounds and harmful to the public interest or the integrity of the organization to which they belong. The Regulation includes provisions for the protection of individuals who report crimes or irregularities of which they have become aware within the scope of a public or private employment relationship. Aeffe S.p.A. has chosen to comply with the Regulation by adopting the Whistleblowing Reporting Policy (the "Policy") and has also implemented the Whistleblowing Reporting Procedure (the "Procedure"), which applies the guidelines set forth in the Policy and operationally regulates the reporting process by whistleblowers and the subsequent handling of reports by the designated authority.
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