Global Whistleblowing Protection Policy and Procedure

Executive summary

Ashurst is committed to achieving the highest standards of ethical behaviour in the conduct of its business and other activities worldwide.

The firm appreciates that all organisations face the risk of things going wrong from time to time or of unknowingly harbouring illegal or unethical conduct. A culture of openness and accountability is essential in order to prevent such situations occurring or to address them when they do occur.

In addition to our process for raising workplace concerns, the firm wishes to encourage everyone working at Ashurst to disclose any suspected criminal conduct or serious misconduct which may be related to the firm. This policy is designed to ensure that you have a way of raising these concerns safely and in the knowledge that they will be treated seriously.

NOTE: This document and the more detailed policies it refers to are updated periodically to reflect the ongoing integration and consolidation of Ashurst global IT networks, systems, applications, processes and policies as well as developments affecting information security.

NOTE: Subject to applicable laws the firm reserves the right to depart from, vary, amend or withdraw the policy as appropriate from time to time, but not so as to prejudice any person who had already acted in reliance on it.

1. Objectives

1.1 The objectives of this Policy and Procedure are:

(a) To encourage everyone working at Ashurst to report suspected criminality and serious misconduct as soon as possible, in the knowledge that their concerns will be taken seriously and investigated as appropriate, and that their confidentiality will be respected;

(b) To provide everyone working at Ashurst with guidance as to how to raise those concerns; and

(c) To reassure everyone working at Ashurst that they are able to raise their concerns, with a reasonable belief of the content of the concern, without fear of reprisals, even if they turn out to be mistaken.

2. Scope

2.1 Who Does this Policy and Procedure apply to?

This Policy and Procedure applies to all individuals (partners and staff), contractors, agency and temporary workers, consultants, secondees, trainees and other interns working (or who have previously worked) and job applicants at all levels, in all classifications, and in all offices in the firm.

This policy will also extend to family members who make a disclosure on behalf of an individual listed above, in line with the legal protections in specific jurisdictions.

2.2 When does this Policy and Procedure apply?

For complaints relating to potential breaches of the Workplace Code of Conduct you should refer to the Global Harassment and Bulling policy or your local Raising Workplace Concerns Procedure where applicable.

For complaints relating to your own personal employment circumstances you should refer, in the first instance, to the relevant grievance process and/or policy relating to the prevention of discrimination, harassment and bullying in your local office or jurisdiction.

Any concerns of this nature can be made through the usual supervisory or reporting channels within your local office or jurisdiction or through the People and Culture team.

The Whistleblowing Policy and Procedure supplements these policies and processes by providing a further mechanism for individuals to disclose issues which may involve suspected criminal conduct or serious misconduct, as described below.

If you are uncertain whether something is within the scope of this Policy and Procedure, you are encouraged to seek advice from a member of the People and Culture team or the Ethics Counsel (see section 8 below).

Whistleblowing is the disclosure of information which relates to suspected criminal activity or serious misconduct, which is referred to as a Whistleblowing Disclosure.

A Whistleblowing Disclosure will include:

• A suspected criminal offence (including fraud, corruption, a breach of AML law);
• Serious Misconduct or an Improper State of Affairs ( including systemic breaches of legal or professional obligations and environmental, workplace safety or sexual harassment breaches involving substantial risk to the health and safety of our people or public.); or
• Attempts to cover up either of the above.

3. Using the Whistleblowing Mechanism

3.1 Who can raise a Whistleblowing Disclosure

Any individuals listed in Section 2.1 can raise a Whistleblowing Disclosure.

Individuals making a Whistleblowing Disclosure must have reasonable grounds to suspect that the issue or behaviour appears to fall within the scope of this Policy and Procedure. That does not mean that you need to have proof of your concern, but you should not report concerns for which there is no basis in fact.

3.2 How to raise a Whistleblowing Disclosure

A Whistleblowing Disclosure should be raised as close to the time of becoming aware of the issue as possible. This assists the firm to deal with an issue in a timely manner.

An individual wishing to raise a Whistleblowing Disclosure is strongly encouraged to report using the Ashurst Speak Up platform, either through the online form or the automated telephone messaging system.

Whistleblowing Disclosures received via this platform will be dealt with by the Ethics Counsel, or, on specific request, by the Chief People Officer. Details of the Speak Up platform are set out below in section 8.

Alternatively an individual may :

(a) Raise their Whistleblowing Disclosure through the usual supervisory or reporting channel, including an individual's supervisor, Director, Division Head or Office Managing Partner, in person, by telephone / video call or in writing; or

(b) Contact the Ethics Counsel in the first instance by email. They will respond by email. If the individual prefers a personal conversation, the firm will arrange a virtual meeting or phone call with the Ethics Counsel within 7 days of receipt of the concern. Details of the Ethics Counsel are set out below in section 8.

The individual should identify the person or persons involved and the conduct or circumstances at issue.

Where a Whistleblowing Disclosure is raised through the usual supervisory or reporting channels, the person receiving the Whistleblowing Disclosure must promptly submit a disclosure via the Speak Up platform. If this occurs the individual who raised the concern initially will be notified within 7 days of receipt of the concern.

While disclosures may be made anonymously, this can severely limit the firm's ability to investigate or take other action in relation to the disclosure. Where possible the individual raising the Whistleblowing Disclosure should provide their name and contact details.

3.3 What happens when a Whistleblowing Disclosure is raised?

When a Whistleblowing Disclosure is raised through the Speak Up platform or directly with the Ethics Counsel, the Ethics Counsel will contact the individual making the Whistleblowing Disclosure to confirm the details of the concern and to explain the next steps. An individual who has raised a Whistleblowing Disclosure may have a support person present during discussions with the Ethics Counsel and/or investigator(s). The support person will be required to respect the confidentiality of the Whistleblowing Disclosure and process and is not there as an advocate.

Any necessary investigation will be conducted by the Ethics Counsel or their delegate as appropriate in the circumstances. In some circumstances the Ethics Counsel may appoint an investigator or team of investigators which may include anyone working in the firm with relevant experience of investigations or specialist knowledge of the subject matter, or an external person or persons. Access to information relating to the Whistleblowing Disclosure and the investigation will be strictly limited to individuals authorised by the firm on a need to know basis.

Any necessary investigation will usually be conducted in accordance with the following principles of procedural fairness:

(a) The identity of a person who is the subject of a Whistleblowing Disclosure will be protected unless otherwise required and permitted to handle the Whistleblowing Disclosure;

(b) Whistleblowing Disclosures will be assessed and investigated impartially, fairly and so far as possible, discreetly; and

(c) A person who is the subject of a Whistleblowing Disclosure will be:

(i) informed of the substance of the allegations and any adverse comment in the investigation report;

(ii) given the opportunity to present their case (including any support they need); and

(iii) advised of the outcome of the investigation.

The nature and outcome of any consideration may vary depending on the nature of the Whistleblowing Disclosure and its contents.

Where possible, whistleblowing concerns will be dealt with within the firm, however external bodies may need to be consulted or informed, for example if the report involves criminal activities or raises regulatory issues. Where possible and appropriate, the individual who raised the Whistleblowing Disclosure will be informed of the outcome of the investigation.

Where the Whistleblowing Disclosure relates to or materially involves the Ethics Counsel, the individual may request through the Speak Up Platform that the disclosure is dealt with by the Chief People Officer, who will follow the above process in place of the Ethics Counsel.

See Annex 1 for more information on the internal reporting procedure.

4. Confidentiality

4.1 The firm will seek to protect the identity of individuals raising a Whistleblowing Disclosure under this Policy and Procedure.

4.2 However, there will be situations where for example, due to the nature of the Whistleblowing Disclosure or the need to investigate it and take appropriate action, the individual's identity will need to be disclosed.

4.3 Everyone involved in raising a Whistleblowing Disclosure or the investigation of one should respect the confidentiality of the processes set out in this Policy and Procedure.

4.4 In some situations individuals may be concerned about raising Whistleblowing Disclosure because they relate to client matters and or may involve the disclosure of documents subject to legal professional privilege. The Ethics Counsel should be contacted in these situations for guidance.

5. Protection

5.1 The firm will take steps to ensure that individuals who have raised a Whistleblowing Disclosure under this Policy and Procedure do not suffer any detriment as a result of making the disclosure. Detriment includes unfavourable treatment or victimisation as a result of making the disclosure.

5.2 If an individual who has raised a Whistleblowing Disclosure believes they have suffered any detriment as a result, the Ethics Counsel should be notified immediately.

5.3 Anyone responsible for victimisation, or any other form of detriment against an individual for making a disclosure, may be subject to disciplinary action.

6. Consequences of malicious or false reporting

6.1 The effectiveness of this Policy and Procedure relies on individuals who make disclosures to act in the public or firm's interest and in accordance with the firm's values. This means individuals making disclosures should be as sure as they can of the truth of the concern or the facts around the issue, and should not overstate or exaggerate their level of knowledge.

6.2 Individuals should make disclosures about concerns which they honestly have, should indicate clearly whether they are seeking counsel as to their concern rather than reporting established fact, and should not conduct any investigation prior to making a Whistleblowing Disclosure. Individuals who make a Whistleblowing Disclosure which is:

(a) malicious;

(b) a deliberate attempt to harm another person or the firm;

(c) not based on a reasonable interpretation of the facts or circumstances giving rise to the report; or

(d) otherwise unreasonable not made with a reasonable belief of acting in the public or firm's interest

will lose any protections conferred by the Policy and Procedure and may be subject to disciplinary action.

7. External Disclosure

7.1 The aim of this Policy and Procedure is to provide an internal mechanism for reporting, investigating and remedying any suspected criminal conduct or serious misconduct with respect to the Firm. In most cases there should not be a need to alert anyone externally.

7.2 The laws recognise that in certain circumstances it may be appropriate to report concerns to an external body such as a regulator or other external reporting body established in accordance with applicable law. It will rarely, if ever, be appropriate to alert the media. An individual should seek advice before reporting a matter to an external body.

7.3 Whistleblowing Disclosures usually relate to the conduct of someone internally, but they may relate to the actions of a third party, such as a client, supplier or service provider. Individuals are encouraged to raise such concerns internally first, whether through usual supervisory or reporting channels, with the People and Culture department or in accordance with this Policy and Procedure prior to raising a concern with a third party.

7.4 Please note that the protections in law for an external disclosure may apply to a more limited range of disclosures than those covered by the Ashurst policy in respect of internal disclosures.

7.5 For further information about reporting externally see:

(a) Annex 2 – Australia

(b) Annex 3 – Germany

(c) Annex 4 – Spain

(d) Annex 5 – Italy

(e) Annex 6 – France

(f) Annex 7 – Luxembourg

(g) Annex 8 – Belgium

(h) Annex 9 - Ireland

8. Ethics Counsel and Ashurst Speak Up Platform

8.1 The firm’s Ethics Counsel is Angela Pearson. The Deputy Ethics Counsel for EMEA is Natalie Hamilton and the Deputy Ethics Counsel for APAC is Jane Burton.

8.2 Please use ethics.counsel@ashurst.com as the email address to contact the Ethics Counsel.

8.3 Ashurst's Speak Up Platform can be accessed electronically at  https://ashurst.elker.com/select-flow/BXQSjy or the automated telephone service can be contacted on the following numbers:

Australia/Pacific region:  +61 1800 572 040

United States:  +18883477727

EU region:  +39800940555

UK:  +448081968955

 

Annex 1 – Internal Reporting Procedure

Where a Whistleblowing Disclosure is made via the Ashurst Speak Up platform the information will be provided electronically to the Ethics Counsel, unless you have specifically requested it to be provided to the Chief People Officer, in which case it will be provided to them.

1. Receipt

1.1 Confirmation of receipt of the Whistleblowing Disclosure will be given by the Ethics Counsel (or their representative) to the individual who made the Whistleblowing Disclosure within seven days after the Whistleblowing Disclosure has been made.

2. Initial Assessment

2.1 Verification that the reported concern falls within the scope of this Policy and Procedure and applicable laws.

2.2 Contact will be made with the individual making the Whistleblowing Disclosure and, if necessary further information will be requested.

2. 3 An assessment will be made as to the validity of the Whistleblowing Disclosure.

3. Action and Communication

3.1 A decision will be made regarding the appropriate follow up measures in accordance with applicable law (e.g. internal investigation).

3.2 A status update will be given to the individual making the Whistleblowing Disclosure within three months after the confirmation of receipt.

In the status update, the individual who made the Whistleblowing Disclosure will be informed about the current status of the report, including any planned or already conducted measures and the reasons for such action unless this is prohibited by law.

Annex 2 – Australian Protections

1. The Corporations Act 2001 and the Tax Administration Act 1953 provide specific protections in Australia for whistle blowers, including when an external disclosure is made.

2. The below summary outlines those protections, although you should always seek independent legal advice prior to making an external disclosure.

3. You can access these legal rights and protections for whistle blowers if you are an "eligible whistle blower" as set out in the table below:

Table 1 – Australia

Criteria	The law requires
Your role	You must be a current or former: employee of the company or organisation your disclosure is about, or a related company or organisation officer (usually that means a director or company secretary) of the company or organisation your company is about, or a related organisation contractor, or an employee of a contractor who has supplied goods or services to the company or organisation, this can included volunteers associate of the company or organisation, usually a person with whom the company or organisation acts in concert spouse, relative or dependent of one of the people referred to above. While you must hold or have held one of these roles to access these protections, you do not have to identify yourself or your role, and you can raise your concerns anonymously.
Company or organisation your disclosure is about	The organisation your disclosure is about must be: a company (such as Ashurst Services Pty Ltd) a bank a provider of general insurance or life insurance a superannuation entity or a superannuation trustee, or an incorporated association or other body corporate that is a trading or financial corporation.
Who you make the disclosure to	You must make your disclosure to an eligible recipient, who is: a person mentioned in the main body of this Ashurst policy an auditor or member of the audit team, of the company or organisation, or a related company or organisation an actuary of the company or organisation, or a related company or organisation ASIC, the Australian Prudential Regulation Authority (APRA) or the Australian Tax Office (ATO), or  your lawyer.
Subject of your disclosure	The protections in law apply to a more limited range of disclosures than covered by the Ashurst policy, which sets out the protections for internal only disclosures. You must have reasonable grounds to suspect that information you are disclosing about the company or organisation concerns: misconduct, or an improper state of affairs or circumstances. This information can be about the company or organisation, or an officer or employee of the company or organisation, engaging in conduct that: breaches the Corporations Act breaches other financial sector laws enforced by ASIC or APRA breaches an offence against any other law of the Commonwealth that is punishable by imprisonment for a period of 12 months, or represents a danger to the public or the financial system.

 

4. The protections also apply in limited circumstances if you are an eligible whistle blower and you make a whistle blower disclosure to a journalist or a member of the Commonwealth Parliament, or a state or territory parliament (parliamentarian). The conditions for receiving protections for such a report are set out in the table below:

Table 2 - Australia

Criteria	The law requires
Previous disclosure	You must have previously made a disclosure to an eligible recipient that satisfies the criteria in Table 1.
90 days	At least 90 days have passed since you disclosed your concerns to that eligible recipient and you do not have reasonable grounds to believe that action to address your concerns is being or has been taken.
Public interest	You have reasonable grounds to believe that disclosing your concerns to a journalist or parliamentarian would be in the public interest.
Written notice	After 90 days from when you disclosed to the eligible recipient, you must give that eligible recipient a written notice which includes sufficient information to identify your earlier disclosure and states your intention to make a public interest disclosure
Journalist or parliamentarian	You disclose your concerns about misconduct or an improper state of affairs or circumstances or a breach of the law to a journalist or a parliamentarian. The extent of the information disclosed is no greater than is necessary to inform the recipient about your concerns.

 

5. The final category of disclosure which will receive these legal protections, is an emergency disclosure as set out in the table below:

Table 3 - Australia

Criteria	The law requires
Previous disclosure	You must have previously made a disclosure to an eligible recipient that satisfies the criteria in Table 1.
Emergency	You have reasonable grounds to believe that the information in your disclosure concerns substantial and imminent danger to health or safety of one or more people or to the natural environment.
Written notice	You give the eligible recipient to whom you previously disclosed a written notice which includes sufficient information to identify your earlier disclosure and states your intention to make an emergency disclosure.
Journalist or parliamentarian	You disclose your concerns about the substantial or imminent danger to a journalist or parliamentarian. The extent of the information disclosed is no greater than is necessary to inform the recipient about the substantial and imminent danger.

 

6. Ashurst will investigate any whistle blower disclosures in line with the main body of this Ashurst policy.

7. Australian law protects a whistle blower from certain legal actions (although not immunity for any misconduct you were involved in) related to making the whistle blower disclosure:

(a) criminal prosecution

(b) civil litigation or

(c) administrative action.

8. Australian law makes it illegal for someone to cause or threaten detriment to you because they believe or suspect that you have made, may have made, or could make a whistle blower disclosure. A person may be causing you detriment if they:

(a) dismiss you from your employment

(b) injure you in your employment

(c) alter your position or duties to your disadvantage

(d) discriminate between you and other employees of the same employer

(e) harass or intimidate you

(f) harm or injure you, including causing you psychological harm

(g) damage your property

(h) damage your reputation

(i) damage your business or financial position

(j) cause you any other damage

9. The offence and penalty require that the detriment be the result of an actual or suspected whistle blower disclosure. A penalty will not necessarily involve any compensation.

10. You may separately seek compensation through a court if you suffer loss, damage or injury for making your disclosure You may also pursue other remedies through the courts such as:

(a) your employer reinstating you to your original position or a comparable position

(b) the court issuing an injunction to prevent or stop detrimental conduct

(c) the person, company or organisation that caused you detriment or threatened you with detriment apologising to you.

11. In line with the main policy, protections do not extend to reports of misconduct that solely relate to a personal work related grievance.

Annex 3 – German Protections

1. The Hinweisgeberschutzgesetz vom 31. Mai 2023 provides specific protections in Germany for whistle blowers, including when an external disclosure is made.

2. The below summary outlines those protections, although you should always seek independent legal advice prior to making an external disclosure.

3. You can access these legal rights and protections for whistle blowers if you are an "eligible whistle blower" as set out in the table below:

Table 1 - Germany

Criteria	The law requires
Your role	You must be a current or former: Employee Person employed for vocational training (e.g. trainees, interns, work experience pupils) Person similar to an employee (e.g. consultants, secondees, agency and temporary workers) Partner Job applicant While you must hold or have held one of these roles to access these protections, you do not have to identify yourself or your role, and you can raise your concerns anonymously. A person who provides support to someone in making a disclosure covered by this law may also be eligible for protection.
Company or organisation your disclosure is about	The organisation your disclosure is about must be either the entity where you hold one of the above roles, or another entity with which you have been in contact as a result of your employment.
Who you make the disclosure to	You must make your disclosure to an eligible recipient who is either: Internally: a person mentioned in the main body of this Ashurst Policy and Procedure or Externally: (i) the Federal Office of Justice (Bundesamt für Justiz) or any other relevant external reporting body listed at the Federal Office of Justice's website or (ii) the European Anti-Fraud Office or the European Commission The Law encourages the report to be made internally where the concern can be effectively addressed and the individual does not fear reprisal. The Law provides that if an internally reported concern has not been remedied, an external report may be made.
Subject of your disclosure	The protections in law apply to a more limited range of disclosures than covered by this Ashurst Policy and Procedure, which sets out the protections only for internal disclosures. You must have reasonable suspicion or knowledge that information you are disclosing concerns: acts or omissions within the scope of professional, entrepreneurial or official activity that are unlawful and involve regulations or areas of law set out below or; abusive acts or omissions that are contrary to the objective or purpose of the regulations or areas of law set out below. The regulations or areas of law covered include violations: punishable by law subject to fines where the regulation is about health, safety or to protect rights of employees or representative bodies; of federal and state legislation and directly applicable legal acts of the EU and the EAEC relating to: anti-money laundering and counter terrorist financing; product safety and conformity; road safety; railroad safety; maritime safety; civil aviation safety; transport of dangerous goods; environmental protection, radiation protection and nuclear safety; to promote use of energy from renewable sources and energy efficiency; food and feed safety, animal health and welfare, quality and safety standards for human organs, medical products and devices and patient care; manufacture and sale of tobacco products; consumer rights and protection; protection of privacy and personal data; security in information technology; the rights of shareholders; audit of financial statement of public interest entities; and accounting of companies that are capital market orientated. of federally and uniformly applicable regulations for awarding public contracts and concessions of certain sections of the Financial Services Supervision Act of tax laws for corporations and partnerships of EU rules relating to fair markets in the digital sector of the duty by public officials to be faithful to the constitution. Infringements of the protection of the EU's financial interests and internal market rules are also covered.

 

4. An Public Disclosure to the wider public (e.g. media, politician) will be protected if the criterial as set out in the table below are satisfied:

Table 2 - Germany

Criteria	The law requires
Previous disclosure	You have previously made a disclosure to an external eligible recipient that satisfies the criteria in Table 1 and No appropriate follow up action has been taken within three months (or if notified of an extension – 6 months) or You have not received feedback about the taking of such follow up action.
Emergency	You have reasonable grounds to believe that: • The violation may pose an immediate or obvious threat to the public interest because of an emergency, the risk of irreversible damage or similar circumstances; There is a risk of reprisals in the event of a report to the Federal Office of Justice or other external eligible recipient; or Evidence could be suppressed or destroyed, collusion could exist between the Federal Office of Justice or other external eligible recipient and the originator of the violation, or due to other special circumstances there is little chance that the Federal Office of Justice or other external eligible recipient will take effective follow up action

 

5. Ashurst will investigate any whistle blower disclosures in line with the main body of this Ashurst Policy and Procedure.

6. German law protects a whistle blower from legal responsibility for:

(a) obtaining or accessing information they have disclosed unless such access constitutes an independent criminal offence; and

(b) disclosing information they had reasonable grounds to believe was necessary to detect a violation.

7. German law makes it illegal for someone to cause or threaten or attempt to cause detriment to you because they believe or suspect that you have made, may have made, or could make a whistle blower disclosure. A person may be causing you detriment if they undertake an act or omission related to professional activities that are a response to the disclosure and cause the whistle blower an unfair disadvantage.

8. Where a whistle blower suffers a disadvantage and claims this is a result of their disclosure, it will be presumed to be the case and it is on the alleged perpetrator of the reprisal to demonstrate that it was based on sufficiently justified grounds or not based on the disclosure.

9. Any proven retaliation may lead to damage claims of the individual, but this does not give rise to a right to establish an employment, vocational training or any other contractual relationship or to career advancement.

10. If a person provides a false report, they shall be obliged to compensate for the damage resulting from the international or grossly negligent reporting or disclosure of incorrect information.

11. In line with the main Policy and Procedure, protections do not extend to reports of misconduct that solely relate to a personal work related grievance.

Annex 4 – Spanish Protections

12. Law 2/2023 of February 20, regulating the protection of people who report violations of regulations and the fight against corruption provides specific protections in Spain for whistle blowers, including when an external disclosure is made.

13. The below summary outlines those protections, although you should always seek independent legal advice prior to making an external disclosure.

14. You can access these legal rights and protections for whistle blowers if you are an "eligible whistle blower" as set out in the table below:

Table 1 - Spain

Criteria	The law requires
Your role	You must be a current or former:  Employee Person employed for vocational training (e.g. employee legal representatives, trainees, interns, work experience pupils) Person similar to an employee (e.g. consultants, secondees, agency and temporary workers) Partner, shareholder or persons belonging to the management body of a company Job applicant Volunteers Supplier, contractor or subcontractor While you must hold or have held one of these roles to access these protections, you do not have to identify yourself or your role, and you can raise your concerns anonymously. A person who provides support to someone in making a disclosure covered by this law may also be eligible for protection, this may include co-workers, trade unions, relatives or colleagues.
Company or organisation your disclosure is about	The organisation your disclosure is about must be either the entity where you hold one of the above roles, or another entity with which you have been in contact as a result of your employment.
Who you make the disclosure to	You must make your disclosure to an eligible recipient who is either: Internally: a person mentioned in the main body of this Ashurst Policy and Procedure or Externally: to the Autoridad Independiente de Protección del Informante (Independent Whistleblower Protection Authority, AAI) which will come into force in March 2024 or equivalent established regional bodies; or to the relevant EU bodies where the breach relates to EU law. A report may be made internally first or directly to the external body.
Subject of your disclosure	The protections in law apply to a more limited range of disclosures than covered by this Ashurst Policy and Procedure, which sets out the protections only for internal disclosures. You must have reasonable grounds to believe that the information referred to is true and that you are disclosing concerns about acts or omissions which may constitute  an infringement of European Union Law; or a serious or very serious criminal or administrative offence. The regulations or areas of law covered include violations: EU acts relating to: public procurement; anti-money laundering and counter terrorist financing; product safety and conformity; road safety; railroad safety; maritime safety; civil aviation safety; transport of dangerous goods; environmental protection, radiation protection and nuclear safety; to promote use of energy from renewable sources and energy efficiency; food and feed safety, animal health and welfare, quality and safety standards for human organs, medical products and devices and patient care; manufacture and sale of tobacco products; consumer rights and protection; protection of privacy and personal data; security in information technology; the rights of shareholders; audit of financial statement of public interest entities; facilitating tax expansion, and accounting of companies that are capital market orientated. Infringements of the protection of the EU's financial interests and internal market rules are also covered. Any criminal or administrative offence that involves financial loss for the Public Treasury and for the Social Security. There are exclusions relating to classified information, information subject to professional secrecy or the secrecy of judicial deliberations. Information which relates to a disclosure which has already been rejected though an internal or external process or which is already fully in the public domain or constitutes mere hearsay may not be protected.

 

15. A Public disclosure (e.g. to the media, politician) will be protected if the criterial as set out in the table below are satisfied:

Table 2 - Spain

Criteria	The law requires
Previous disclosure	You have previously made a disclosure to an external eligible recipient that satisfies the criteria in Table 1 and No appropriate follow up action has been taken within three months.
Emergency	You have reasonable grounds to believe that: The breach may constitute an imminent or manifest danger to the public interest, in particular where there is an emergency situation; or There is a risk of irreversible damage, including a danger to the physical integrity of a person; or In the case of communication through the external channel that there is a risk of retaliation or there is little likelihood the information will be dealt with effectively because of the particular circumstances, such as concealment or destruction of evidence, collusion or involvement in the offence. Constitutional protection for freedom of expression of truthful information may also apply.

 

16. Ashurst will investigate any whistle blower disclosures in line with the main body of this Ashurst Policy and Procedure.

17. Spanish law protects a whistle blower from legal responsibility for:

(a) obtaining or accessing information they have disclosed unless such access constitutes an independent criminal offence; and

(b) disclosing information they had reasonable grounds to believe was necessary to detect a violation.

18. Spanish law makes it illegal for someone to cause or threaten or attempt to cause detriment to you because they believe or suspect that you have made, may have made, or could make a whistle blower disclosure. A person may be causing you detriment if they undertake an act or omission related to employment or professional activities that are a response to the disclosure and cause the whistle blower an unfair disadvantage.

19. Where a whistle blower suffers a disadvantage and claims this is a result of their disclosure, it will be presumed, for two years after the disclosure, to be the case and it is on the alleged perpetrator of the reprisal to demonstrate that it was based on sufficiently justified grounds or not based on the disclosure. For alleged reprisals more than two years after the disclosure, applications can be made to seek an extension to the protection.

20. Any proven retaliation may lead to damage claims of the individual, but this does not give rise to a right to establish an employment, vocational training or any other contractual relationship or to career advancement.

21. Retaliation may include but is not limited to actions to:

(a) suspension of the employment contract, dismissal or termination of the employment or statutory relationship, non-renewal or early termination of a temporary employment contract after the probationary period, or early termination or cancellation of contracts for goods or services, imposition of any disciplinary measure demotion or denial of promotion and any other substantial modification of working conditions and failure to convert a temporary employment contract into an indefinite one, where the worker had legitimate expectations that he/she would be offered an indefinite job; unless these measures were carried out in the regular exercise of managerial authority under the relevant labour or public employee statute legislation, due to circumstances, facts or proven breaches, unrelated to the submission of the communication;

(b) damages, including reputational damage, or financial loss, coercion, intimidation, harassment or ostracism;

(c) negative evaluation or references regarding job or professional performance;

(d) blacklisting or dissemination of information in a particular sectoral area, which hinders or prevents access to employment or the contracting of works or services;

(e) refusal or cancellation of a licence or permit;

(f) refusal of training;

(g) discrimination, unfavourable or unfair treatment.

22. In line with the main Policy and Procedure, protections do not extend to reports of misconduct that solely relate to a personal work related grievance.

Annex 5 – Italian Protections

1. Legislative Decree No 24 of 10 March 2023, concerning the protection of persons who report violations of Union law and national regulatory provisions, provides specific protections in Italy for whistle blowers, including when an external disclosure is made.

2. The below summary outlines those protections, although you should always seek independent legal advice prior to making an external disclosure.

3. You can access these legal rights and protections for whistle blowers if you are an "eligible whistle blower" as set out in the table below:

Table 1 – Italy

Criteria	The law requires
Your role	You must be a current or former: Employee Person employed for vocational training (e.g. trainees, interns, work experience pupils) Person similar to an employee (e.g. consultants, secondees, agency and temporary workers) Partner or persons belonging to the management body of a company Job applicant While you must hold or have held one of these roles to access these protections, you do not have to identify yourself or your role, and you can raise your concerns anonymously. A person who provides support to someone in making a disclosure covered by this law may also be eligible for protection, this may include co-workers, legal representatives and relatives.
Company or organisation your disclosure is about	The organisation your disclosure is about must be either the entity where you hold one of the above roles, or another entity with which you have been in contact as a result of your employment.
Who you make the disclosure to	You must make your disclosure to a person mentioned in the main body of this Ashurst Policy and Procedure.
Subject of your disclosure	The protections in law apply to a more limited range of disclosures than covered by this Ashurst Policy and Procedure, which sets out the protections only for internal disclosures. You must have well-founded suspicions based on concrete elements, about violations of national legal provisions or of law of the European union, where such violations damage the public interest or the integrity of either the public administration or the private entity about whom your concerns relate. This information should have come to you in the context of your work. The regulations or areas of law covered include violations: EU acts and national laws relating to: public procurement; anti-money laundering and counter terrorist financing; product safety and conformity; road safety; railroad safety; maritime safety; civil aviation safety; transport of dangerous goods; environmental protection, radiation protection and nuclear safety; to promote use of energy from renewable sources and energy efficiency; food and feed safety, animal health and welfare, quality and safety standards for human organs, medical products and devices and patient care; manufacture and sale of tobacco products; consumer rights and protection; protection of privacy and personal data; security in information technology; the rights of shareholders; audit of financial statement of public interest entities; and accounting of companies that are capital market orientated. Infringements of the protection of the EU's financial interests and internal market rules are also covered. Any criminal or administrative offence that involves financial loss for the Public Treasury and for the Social Security. There are exclusions relating to classified information, information subject to professional secrecy or the secrecy of judicial deliberations.

 

4. An External disclosure will be protected if the criterial as set out in the table below are satisfied:

Table 2 – Italy

Criteria	The law requires
Recipient of disclosure	An external disclosure may be made to the National Anti-Corruption Authority if the conditions below are satisfied.
Previous disclosure	There is no compliant internal reporting mechanism in the organisation you wish to make a report about; OR You have previously made a disclosure to an external eligible recipient that satisfies the criteria in Table 1 and no appropriate follow up action has been taken within three months; OR You have reasonable grounds to believe that if you made an internal report it may not be given effective follow up or there is a risk of retaliation; OR You have reasonable grounds to believe that the infringement may constitute an imminent or obvious danger to the public interest.

 

5. A Public disclosure to the wider public (e.g. media, politician) will be protected if the criterial as set out in the table below are satisfied:

Table 3 – Italy

Criteria

The law requires

Previous disclosure

You have previously made a disclosure to an external eligible recipient (either after an Internal report or directly) that satisfies the criteria in Table 1 and no appropriate follow up action has been taken within three months; OR You have reasonable grounds to believe that if you made an external report it may not be given effective follow up due to the risk of evidence being concealed or destroyed or there is a risk of retaliation OR You have reasonable grounds to believe that the infringement may constitute an imminent or obvious danger to the public interest.

 

6. Ashurst will investigate any whistle blower disclosures in line with the main body of this Ashurst Policy and Procedure.

7. Italian law protects a whistle blower from legal responsibility for:

(a) obtaining or accessing information they have disclosed unless such access constitutes an independent criminal offence; and

(b) disclosing information they had reasonable grounds to believe was necessary to detect a violation.

8. Italian law makes it illegal for someone to cause or threaten or attempt to retaliate against you because they believe or suspect that you have made, may have made, or could make a whistle blower disclosure.

9. Retaliation may include but is not limited to actions to:

(a) dismiss or suspend you from your employment

(b) demote or fail to promote you

(c) alter your position or duties to your disadvantage or salary reduction

(d) suspend or restrict your access to training

(e) provide negative appraisals or references for you

(f) bring disciplinary measures against you

(g) discriminate between you and other employees of the same employer

(h) harass or intimidate you

(i) require you to undergo psychiatric or medical tests

(j) damage your reputation, including on social media

(k) damage your business or financial position

(l) failure to convert a fixed term contract where there was a legitimate expectation to do so or non-renewal or early termination of a fixed term contract

(m) cancellations of licences, permits, contracts for goods and services or industry black listing.

10. Where a whistle blower suffers a disadvantage and claims this is a result of their disclosure, it will be presumed to be the case and it is on the alleged perpetrator of the reprisal to demonstrate that it was based on sufficiently justified grounds or not based on the disclosure.

11. Any proven retaliation may lead to damage claims of the individual, but this does not give rise to a right to establish an employment, vocational training or any other contractual relationship or to career advancement.

12. In line with the main Policy and Procedure, protections do not extend to reports of misconduct that solely relate to a personal work related grievance or to disclosures made with wilful misconduct or gross negligence as to the truth of the information.

Annex 6 – French Protections

1. Law no.2022-401 of March 21 2022 aiming at improving the protection ofwhistleblowers. and Decree No. 2022-1284 of October 3, 2022, provides specific protections in France for whistleblowers

2. The below summary outlines those protections, although you should always seek independent legal advice prior to making an external disclosure.

3. You can access these legal rights and protections for whistle blowers if you are an "eligible whistle blower" as set out in the table below:

Table 1 – France

Criteria	The law requires
Your role	You must be a current of former: Employee Person employed for vocational training (e.g. trainees, interns, work experience pupils) Person employed as self-employed lawyers or consultants Person similar to an employee (e.g. consultants, secondees, agency and temporary workers) Partner or persons belonging to the management body of a company Job applicant While you must hold or have held one of these roles to access these protections, you do not have to identify yourself or your role, and you can raise your concerns anonymously. A person who provides support to someone in making a disclosure covered by this law may also be eligible for protection, this may include co-workers, legal representatives and relatives.
Company or organisation your disclosure is about	The organisation your disclosure is about must be either the entity where you hold one of the above roles, or another entity with which you have been in contact as a result of your employment / employment.
Who you make the disclosure to	You must make your report to an eligible recipient who is either: Internally: a person mentioned in the main body of this Ashurst Policy and Procedure or Externally: to a competent authority as designated by Annex of the Decree No.2022-1284 of October 2022
Subject of your disclosure	The protections in law apply to a more limited range of disclosures than covered by this Ashurst Policy and Procedure, which sets out the protections only for internal disclosures. You must have a reasonable grounds for believing that the information you are disclosing concerns actual or potential violations, which have occurred or are likely to occur in the context of your work. Relevant violations are in the following areas: A crime A threat or harm to the public interest A violation or an attempt to conceal a violation of an international commitment approved and ratified by France Breaches of European Union law or regulation

 

4. A Public disclosure to the wider public (e.g. media, politician) will be protected if the criterial as set out in the table below are satisfied:

Table 2 – France

Criteria	The law requires
Previous disclosure	You have previously made an internal and external report or you first made an external report that satisfies the criteria in Table 1 and No appropriate follow up action has been taken within three months (or in duly justified cases – 6 months) or You have not received feedback about the taking of such follow up action.
Emergency	You have reasonable grounds to believe that: The breach may represent an imminent or obvious danger to the public interest; or In the case of external reporting, there is a risk of reprisals or there is little chance that the breach will be remedied due to the particular circumstances of the case, such as when evidence may be concealed or destroyed or when an authority may be colluding with the perpetrator of the breach or implicated in the breach.

 

5. Ashurst will investigate any whistle blower disclosures in line with the main body of this Ashurst Policy and Procedure.

6. French law protects a whistle blower from legal responsibility for:

(a) obtaining or accessing information they have disclosed unless such access constitutes an independent criminal offence; and

(b) disclosing information they had reasonable grounds to believe was necessary to detect a violation.

7. French law makes it illegal for someone to cause or threaten or attempt to retaliate against you because they believe or suspect that you have made, may have made, or could make a whistle blower disclosure.

8. Retaliation may include but is not limited to actions to:

(a) dismiss or suspend you from your employment

(b) demote or fail to promote you

(c) alter your position or duties to your disadvantage or salary reduction

(d) suspend or restrict your access to training

(e) provide negative appraisals or references for you

(f) bring disciplinary measures against you

(g) discriminate between you and other employees of the same employer

(h) harass or intimidate you

(i) require you to undergo psychiatric or medical tests

(j) damage your reputation, including on social media

(k) damage your business or financial position

(l) failure to convert a fixed term contract where there was a legitimate expectation to do so or non-renewal or early termination of a fixed term contract

(m) cancellations of licences, permits, contracts for goods and services or industry black listing.

9. Where a whistle blower suffers a disadvantage and claims this is a result of their disclosure, it will be presumed to be the case and it is on the alleged perpetrator of the reprisal to demonstrate that it was based on sufficiently justified grounds or not based on the disclosure.

10. Any proven retaliation may lead to damage claims for the individual, but this does not give rise to a right to establish an employment, vocational training or any other contractual relationship or to career advancement.

11. In line with the main Policy and Procedure, protections do not extend to reports of misconduct that solely relate to a personal work related grievance or to disclosures made with wilful misconduct or gross negligence as to the truth of the information.

Annex 7 – Luxembourg Protections

12. Law of 16 May 2023 transposing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Unionlaw provides specific protections in Luxembourg for whistleblowers

13. The below summary outlines those protections, although you should always seek independent legal advice prior to making an external disclosure.

14. You can access these legal rights and protections for whistle blowers if you are an "eligible whistle blower" as set out in the table below:

Table 1 – Luxembourg

Criteria	The law requires
Your role	You must be a current of former: Employee Person employed for vocational training (e.g. trainees, interns, work experience pupils) Person similar to an employee (e.g. consultants, secondees, agency and temporary workers) Partner or persons belonging to the management body of a company Job applicant While you must hold or have held one of these roles to access these protections, you do not have to identify yourself or your role, and you can raise your concerns anonymously. A person who provides support to someone in making a disclosure covered by this law may also be eligible for protection, this may include co-workers, legal representatives and relatives.
Company or organisation your disclosure is about	The organisation your disclosure is about must be either the entity where you hold one of the above roles, or another entity with which you have been in contact as a result of your employment.
Who you make the disclosure to	You must make your report to an eligible recipient who is either: Internally: a person mentioned in the main body of this Ashurst Policy and Procedure or Externally: to one of the 22 competent authorities listed on the Luxembourg Government whistleblowing information page. The Luxembourg Bar has a dedicated email for Whistleblowing which includes suspected failure to comply with AML obligations, which is whistleblowing@barreau.lu Reports can be made internally or externally, however, the Luxembourg law encourages you to prioritise internal reporting in situations where it is possible to effectively remedy to violation internally and you believe there is no risk of retaliation.
Subject of your disclosure	The protections in law apply to a more limited range of disclosures than covered by this Ashurst Policy and Procedure, which sets out the protections only for internal disclosures. You must have a reasonable suspicion that information you are disclosing concerns actual or potential violations, which have occurred or are likely to occur in the context of your work. Violations are defined as: Acts or omissions which are unlawful or; Acts or omissions which are contrary to the objective or purpose of the provisions of national law or direct European law.

 

15. A Public disclosure to the wider public (e.g. media, politician) will be protected if the criterial as set out in the table below are satisfied:

Table 3 – Luxembourg

Criteria	The law requires
Previous disclosure	You have previously made either an internal or external report that satisfies either Table 1 and Table 2 and No appropriate action was taken with three months
Emergency	You have reasonable grounds to believe that: The violation may pose an imminent or manifest danger to the public interest, such as when there is an emergency situation or a risk of irreversible harm, or In the case of communication through the external channel, there is a risk of retaliation or there is little chance that the breach will be effectively remedied, due to the particular circumstances of the case such as concealment or destruction of evidence, collusion or involvement in the offence.

 

16. Ashurst will investigate any whistle blower disclosures in line with the main body of this Ashurst Policy and Procedure.

17. Luxembourg law protects a whistle blower from legal responsibility for:

(a) obtaining or accessing information they have disclosed unless such access constitutes an independent criminal offence; and

(b) disclosing information they had reasonable grounds to believe was necessary to detect a violation.

18. Luxembourg law makes it illegal for someone to cause or threaten or attempt to retaliate against you because they believe or suspect that you have made, may have made, or could make a whistle blower disclosure.

19. Retaliation may include but is not limited to actions to:

(a) dismiss or suspend you from your employment

(b) demote or fail to promote you

(c) alter your position or duties to your disadvantage or salary reduction

(d) suspend or restrict your access to training

(e) provide negative appraisals or references for you

(f) bring disciplinary measures against you

(g) discriminate between you and other employees of the same employer

(h) harass or intimidate you

(i) require you to undergo psychiatric or medical tests

(j) damage your reputation, including on social media

(k) damage your business or financial position

(l) failure to convert a fixed term contract where there was a legitimate expectation to do so or non-renewal or early termination of a fixed term contract

(m) cancellations of licences, permits, contracts for goods and services or industry black listing.

20. Where a whistle blower suffers a disadvantage and claims this is a result of their disclosure, it will be presumed to be the case and it is on the alleged perpetrator of the reprisal to demonstrate that it was based on sufficiently justified grounds or not based on the disclosure.

21. Any proven retaliation may lead to damage claims of the individual, but this does not give rise to a right to establish an employment, vocational training or any other contractual relationship or to career advancement.

22. In line with the main Policy and Procedure, protections do not extend to reports of misconduct that solely relate to a personal work related grievance or to disclosures made with wilful misconduct or gross negligence as to the truth of the information.

Annex 8 – Belgian Protections

23. Law on the protection of persons who report breaches of Union law or national law found within a legal entity in the private sector 2022. provides specific protections in Belgium for whistleblowers

24. The below summary outlines those protections, although you should always seek independent legal advice prior to making an external disclosure.

25. You can access these legal rights and protections for whistle blowers if you are an "eligible whistle blower" as set out in the table below:

Table 1 – Belgium

Criteria	The law requires
Your role	You must be a current of former: Employee Person employed for vocational training (e.g. trainees, interns, work experience pupils) Person similar to an employee (e.g. consultants, secondees, agency and temporary workers) Partner or persons belonging to the management body of a company Job applicant While you must hold or have held one of these roles to access these protections, you do not have to identify yourself or your role, and you can raise your concerns anonymously. A person who provides support to someone in making a disclosure covered by this law may also be eligible for protection, this may include co-workers, legal representatives and relatives
Company or organisation your disclosure is about	The organisation your disclosure is about must be either the entity where you hold one of the above roles, or another entity with which you have been in contact as a result of your employment.
Who you make the disclosure to	You must make your report to an eligible recipient who is either: Internally: a person mentioned in the main body of this Ashurst Policy and Procedure or Externally: The Federal Ombudsman or any other relevant external reporting body listed on the Royal Decree of November 28 2022
Subject of your disclosure	The protections in law apply to a more limited range of disclosures than covered by this Ashurst Policy and Procedure, which sets out the protections only for internal disclosures. You must have a reasonable grounds for believing that the information you are disclosing concerns actual or potential violations, which have occurred or are likely to occur in the context of your work. Relevant violations are in the following areas: Public contracts Financial services, products and markets and the prevention of money laundering and terrorist financing Product safety and conformity Transport safety Environmental protection Radiation protection and nuclear safety Food and feed safety, animal health and welfare Public health Consumer protection Protection of privacy and personal data, and security of networks and information systems • Tax fraud Social fraud Breaches of directly applicable European provisions, breaches affecting the financial interests of the European Union and breaches relating to the internal market.

 

26. A Public disclosure to the wider public (e.g. media, politician) will be protected if the criterial as set out in the table below are satisfied:

Table 3 – Belgium

Criteria	The law requires
Previous disclosure	You have previously made an internal and external report or you first made an external report that satisfies the criteria in Table 1 and No appropriate follow up action has been taken within three months (or in duly justified cases – 6 months) or You have not received feedback about the taking of such follow up action.
Emergency	You have reasonable grounds to believe that: The breach may represent an imminent or obvious danger to the public interest; or In the case of external reporting, there is a risk of reprisals or there is little chance that the breach will actually be remedied due to the particular circumstances of the case, such as when evidence may be concealed or destroyed or when an authority may be colluding with the perpetrator of the breach or implicated in the breach.

 

27. Ashurst will investigate any whistle blower disclosures in line with the main body of this Ashurst Policy and Procedure.

28. Belgian law protects a whistle blower from legal responsibility for:

(a) obtaining or accessing information they have disclosed unless such access constitutes an independent criminal offence; and

(b) disclosing information they had reasonable grounds to believe was necessary to detect a violation.

29. Belgian law makes it illegal for someone to cause or threaten or attempt to retaliate against you because they believe or suspect that you have made, may have made, or could make a whistle blower disclosure.

30. Retaliation may include but is not limited to actions to:

(a) dismiss or suspend you from your employment

(b) demote or fail to promote you

(c) alter your position or duties to your disadvantage or salary reduction

(d) suspend or restrict your access to training

(e) provide negative appraisals or references for you

(f) bring disciplinary measures against you

(g) discriminate between you and other employees of the same employer

(h) harass or intimidate you

(i) require you to undergo psychiatric or medical tests

(j) damage your reputation, including on social media

(k) damage your business or financial position

(l) failure to convert a fixed term contract where there was a legitimate expectation to do so or non-renewal or early termination of a fixed term contract

(m) cancellations of licences, permits, contracts for goods and services or industry black listing.

31. Where a whistle blower suffers a disadvantage and claims this is a result of their disclosure, it will be presumed to be the case and it is on the alleged perpetrator of the reprisal to demonstrate that it was based on sufficiently justified grounds or not based on the disclosure.

32. Any proven retaliation may lead to damage claims for the individual, but this does not give rise to a right to establish an employment, vocational training or any other contractual relationship or to career advancement.

33. In line with the main Policy and Procedure, protections do not extend to reports of misconduct that solely relate to a personal work related grievance or to disclosures made with wilful misconduct or gross negligence as to the truth of the information.

Annex 9 – Irish Protections

34. The Protected Disclosures Act 2014 as amended by the Protected Disclosures (Amendment)Act 2022 provides specific protections in Ireland for whistleblowers

35. The below summary outlines those protections, although you should always seek independent legal advice prior to making an external disclosure.

36. You can access these legal rights and protections for whistle blowers if you are an "eligible whistle blower" as set out in the table below:

Table 1 – Ireland

Criteria	The law requires
Your role	You must be a current of former: Employee Person employed for vocational training (e.g. trainees, interns, work experience pupils) Person similar to an employee (e.g. consultants, secondees, agency and temporary workers) Partner or persons belonging to the management body (including non-executive members). Job applicant While you must hold or have held one of these roles to access these protections, you do not have to identify yourself or your role, and you can raise your concerns anonymously. A person who provides support to someone in making a disclosure covered by this law may also be eligible for protection, this may include co-workers, legal representatives and relatives.
Company or organisation your disclosure is about	The organisation your disclosure is about must be either the entity where you hold one of the above roles, or another entity with which you have been in contact as a result of your employment.
Who you make the disclosure to	You must make your report to an eligible recipient who is either: Internally: a person mentioned in the main body of this Ashurst Policy and Procedure or Externally: to a prescribed person listed on the Irish Government's website.
Subject of your disclosure	The protections in law apply to a more limited range of disclosures than covered by this Ashurst Policy and Procedure, which sets out the protections only for internal disclosures. You must have a reasonable grounds for believing that the information you are disclosing concerns actual or potential wrongdoing which have occurred or are likely to occur in the context of your work. Actions that constitute a wrongdoing include criminal offences; failure to comply with any legal obligation (other than one arising out of a worker’s contract of employment or contract for services); a miscarriage of justice; endangerment of an individual’s health or safety; damage to the environment; unlawful or improper use of funds or resources by a public body; oppressive, discriminatory or grossly negligent behaviour or gross mismanagement by a public body; breaches of European Union law set out in the 2022 Act linked above; concealment or destruction of evidence relating to any of the above wrongdoings

 

37. A Public disclosure to the wider public (e.g. media, politician) will be protected if the criterial as set out in the table below are satisfied:

Table 2 – Ireland

Criteria	The law requires
Previous disclosure	You have previously made an internal and external report or you first made an external report that satisfies the criteria in Table 1 and No appropriate follow up action has been taken within three months (or in duly justified cases – 6 months) or You have not received feedback about the taking of such follow up action.
Emergency	You have reasonable grounds to believe that: The breach may represent an imminent or obvious danger to the public interest; or In the case of external reporting, there is a risk of reprisals or there is little chance that the breach will actually be remedied due to the particular circumstances of the case, such as when evidence may be concealed or destroyed or when an authority may be colluding with the perpetrator of the breach or implicated in the breach.

 

38. Ashurst will investigate any whistle blower disclosures in line with the main body of this Ashurst Policy and Procedure.

39. Irish law protects a whistle blower from legal responsibility for:

(a) obtaining or accessing information they have disclosed unless such access constitutes an independent criminal offence; and

(b) disclosing information they had reasonable grounds to believe was necessary to detect a violation.

40. Irish law makes it illegal for someone to cause or threaten or attempt to retaliate against you because they believe or suspect that you have made, may have made, or could make a whistle blower disclosure.

41. Retaliation may include but is not limited to actions to:

(a) dismiss or suspend you from your employment

(b) demote or fail to promote you

(c) alter your position or duties to your disadvantage or salary reduction

(d) suspend or restrict your access to training

(e) provide negative appraisals or references for you

(f) bring disciplinary measures against you

(g) discriminate between you and other employees of the same employer

(h) harass or intimidate you

(i) require you to undergo psychiatric or medical tests

(j) damage your reputation, including on social media

(k) damage your business or financial position

(l) failure to convert a fixed term contract where there was a legitimate expectation to do so or non-renewal or early termination of a fixed term contract

(m) cancellations of licences, permits, contracts for goods and services or industry black listing.

42. Where a whistle blower suffers a disadvantage and claims this is a result of their disclosure, it will be presumed to be the case and it is on the alleged perpetrator of the reprisal to demonstrate that it was based on sufficiently justified grounds or not based on the disclosure.

43. Any proven retaliation may lead to damage claims for the individual, but this does not give rise to a right to establish an employment, vocational training or any other contractual relationship or to career advancement.

44. In line with the main Policy and Procedure, protections do not extend to reports of misconduct that solely relate to a personal work related grievance or to disclosures made with wilful misconduct or gross negligence as to the truth of the information.