WHISTLEBLOWING REPORTS

Magnetti Building S.p.A., aware of the importance of establishing appropriate reporting channels to safeguard the integrity of the Company and ensure compliance with principles of legality, fairness, and transparency, also towards third parties, in the conduct of business activities, has activated specific corporate reporting channels in accordance with Legislative Decree No. 24/2023, implementing EU Directive 2019/1937.

With this notice, Magnetti Building S.p.A. aims to widely disseminate to all recipients all useful information regarding the channels, procedures, and conditions for submitting both internal and external reports.

Persons operating within the corporate work environment are entitled to submit a report, including:
– Employees;
– Self-employed workers and collaborators carrying out their activities at the Company;
– Freelancers and consultants providing their services to the Company;
– Volunteers and interns, both paid and unpaid, operating within the Company;
– Shareholders and individuals with administrative, management, control, supervisory, or representative functions, even if these functions are exercised de facto, within the Company.

This also applies when the legal relationship has not yet begun if the information regarding violations was obtained during the selection process or other pre-contractual phases, during the probationary period, or even after the termination of the legal relationship if the information was acquired during the relationship itself.

Relevant Reports concern behaviors, acts, or omissions that harm the public interest or the integrity of the Company, of which the whistleblower has become aware in the work context, and include:
– Unlawful conduct relevant under Legislative Decree No. 231/2001 and violations of the Model 231, such as, by way of example, corrupt activities involving Public Administration, violations regarding Workplace Health and Safety, and breaches of Environmental regulations. These reports must be made exclusively through internal reporting channels;
– Violations falling within the scope of EU legislative acts related to: public procurement; financial services, products, and markets; prevention of money laundering and terrorist financing; product safety and compliance; transport safety; environmental protection; public health; consumer protection; privacy and data protection; network and information system security;
– Acts or omissions harming the European Union’s financial interests, including fraud, corruption, and any other illegal activity related to EU spending;
– Acts or omissions affecting the internal market, including breaches of EU competition law, state aid rules, corporate taxation, and free movement of goods, persons, services, and capital;
– Acts or behaviors that undermine the purpose or objectives of EU legislative acts in the aforementioned sectors, such as abusive practices violating free competition protections (e.g., predatory pricing, targeted discounts, tied sales, etc.).

Reports concerning purely personal interests related to individual employment relationships or personal conflicts with hierarchical superiors, as well as aspects of the reported person’s private life with no direct or indirect connection to the Company’s business or professional activities, are excluded from the scope of this policy.
Reports that are clearly unfounded, based on public information, unverified rumors, or defamatory, slanderous, or malicious allegations aimed solely at harming the reported individual will also be excluded.

To enable an appropriate verification process, the report should be as detailed as possible to facilitate the reconstruction of events and the assessment of the validity of the reported matter. Specifically, it should include:

– The whistleblower’s identifying details (name, surname, place, and date of birth), and, in the case of an in-person meeting, a contact for receiving the acknowledgment of receipt and follow-ups, as well as any requests for additional information or clarifications;
– The time and place of the reported incident, along with a detailed description of the reported facts, specifying contextual details and how the whistleblower became aware of them;
– The identity or any elements that allow for the identification of the subject responsible for the reported misconduct;
– Any attached supporting documents;
– Any individuals who may have knowledge of the facts.

Anonymous reports will only be considered if they are precise, detailed, and supported by appropriate documentation. These reports will be treated as regular reports following the same internal whistleblowing procedures.

To facilitate the submission of reports, the Company, in consultation with employee representatives or unions, has activated and maintains a written reporting channel through the Online My Whistleblowing platform:
https://areariservata.mygovernance.it/#!/WB/MAGNETTIBUILDING

If requested by the whistleblower, a direct meeting with the Channel Manager can be arranged. This meeting is conducted confidentially by the Channel Manager, with the preparation of a dedicated report form.
Magnetti Building S.p.A., in full compliance with the Whistleblowing Decree, ensures that the above channels guarantee the confidentiality of the whistleblower’s identity, the identity of the reported person, and any individuals mentioned in the report, as well as the content of the report and related documentation.
The management of the reporting channel is entrusted to Dr. Giovanni Fregonese (the “Channel Manager”).

Upon receiving a report, the Channel Manager will:

– Issue an acknowledgment of receipt to the whistleblower within seven days of receiving the report;
– Maintain communication with the whistleblower and, if necessary, request additional information;
– Promptly follow up on the received reports, activating the relevant personnel responsible for handling the report;
– Provide a response to the whistleblower within three months from the date of the acknowledgment of receipt or, in the absence of such acknowledgment, within three months from the expiration of the seven-day period after submission. This response may be interim if the investigation is still ongoing. Once the investigation is concluded, the results must be communicated to the whistleblower.

To ensure appropriate handling of the report, internal or external personnel with specific technical and professional expertise may be involved, provided they do not have conflicts of interest and remain bound by confidentiality obligations.
If the report is found to be well-founded, the Channel Manager will escalate the matter to the relevant internal bodies/functions for appropriate actions, including preventive, corrective, or disciplinary measures against the reported individual.

To use the external reporting channel established by ANAC, specific conditions must be met. The whistleblower may resort to external reporting only if one of the following conditions applies:

– The internal corporate reporting channel is not active or does not comply with Legislative Decree No. 24/2023;
– The whistleblower has already submitted an internal report, but it was not followed up on;
– The whistleblower has reasonable grounds to believe that submitting an internal report would not result in effective action or may lead to retaliation;
– The whistleblower reasonably believes that the reported violation poses an imminent or evident threat to the public interest.
Additionally, any instances of retaliation against the whistleblower can be reported through this channel.

For further details, see:
https://www.anticorruzione.it/-/whistleblowing

Personal data will be processed in compliance with GDPR No. 679/2016 and Legislative Decree No. 24/2023.

See Privacy Whistleblowing.

CLICK HERE TO SUBMIT YOUR REPORT