Whistleblowing

In accordance with the Directive (EU) 2019/1937, Nippon Gases Euro-Holding, S.L.U. approved for the European Nippon Gases Group companies a Whistleblowing Policy and Procedure with the purpose to establish the necessary provisions for the Internal Whistleblowing System and the existing internal information channels.

This document summarizes the main points of the procedure:

1. Nippon Gases Internal Whistleblowing System
The Nippon Gases Internal Whistleblowing System is the main channel for reporting possible irregularities that may involve violations regarding acts or conducts referring to the areas of application indicated in the Corporate Policy on the Internal Whistleblowing System of the Nippon Gases Group.

Reports may be submitted with identification of the reporting person or anonymously.

This channel allows the submission of reports through:
– EthicsPoint external platform accessible through https://secure.ethicspoint.eu/domain/media/eseu/gui/105848/index.html
– E-mail: compliance@nippongases.com
– Compliance hotline (the numbers for each country are published in EthicsPoint platform)

At the request of the reporting person, reports may also be submitted verbally by means of a face-to-face or videoconference systems.

All reports will be received by the European Chief Compliance Officer and the European Human Resources Director who are both members of a collegiate entity performing the duties of the Internal Whistleblowing System Manager and will hereinafter be referred to jointly as System Managers

It is also possible to file a report by communicating it to one’s supervisor, the local Compliance Champion, or the Human Resources function or the Legal Department.

2. Stages of the procedure

2.1. Registration phase
Any report submitted to one of the aforementioned internal channels, in compliance with the principle of good faith, will be acknowledged within seven days of receipt.

The reporting person must provide the data he/she deems necessary. In case of choosing the EthicsPoint external platform, the reporting person must send the report by filling in the data collection form available.

2.2. Analysis phase
The reports received will be subject to an admissibility analysis. Excluded from the scope of the Internal Whistleblowing System are reports that:
– do not fall within the material scope of the Directive and/or do not relate to facts/conduct concerning violation of Nippon Gases Code of Conduct or irregularities that may involve violations of the internal regulations applicable to Nippon Gases Group companies;
– are based on mere rumors and/or are not based on specific facts;
– specifically concern the content of a file/document not accessible to the company and not provided in the communication.

Considering the above exclusions of inadmissibility, the person in charge will communicate the admission/ non-admission decision to the reporting person.

The analysis phase ends with the selection of the team/person responsible for the investigation, which will correspond to the local compliance department or to the person/s designated by the System Managers, depending on the object of the report. In any case, the team/person responsible for the investigation will never be related to the facts under investigation, so as to avoid any conflict of interest. Nevertheless, if one of the person appointed to conduct the investigation has a conflict of interest in relation to the matters brought to his or her attention, he or she shall refrain from handling them.

2.3. Research phase
The investigation will be initiated as soon as possible.

The investigation will be carried out in accordance with the defined internal procedures, in compliance with the guarantees provided for in the Nippon Gases Europe Policy on the Internal Whistleblowing System and, in any case, guaranteeing for all persons concerned:
– respect for the presumption of innocence and honor, as well as the right to defense;
– the right to be heard at any time;
– the right to be informed about the actions or omissions attributed to him/her.
– the preservation of their identity and the confidentiality of the facts and data of the proceeding.

The investigation procedure may include:
– personal interviews with the reporting person to gather more information;
– personal interviews with the departments and/or persons directly or indirectly involved in the events/conduct that are potentially irregular, as identified by the individuals responsible for the investigation;
– data analysis and information gathering;
– request for expert evidence from internal or external professionals;
– other investigative or evidentiary steps that are considered relevant and are the least burdensome possible in relation to the legal position of the person concerned.

2.4. Resolution phase
The System Managers shall make an assessment of the facts/conduct that is the object of the report, based on the investigation conducted, and shall communicate their findings to the parties concerned as soon as possible.

In the event of non-compliance by an employee, the System Managers will forward the file to the Human Resources Department for appropriate action to be taken.

The resolution period may not exceed three months from receipt of the communication or, if no acknowledgement of receipt was sent to the reporting person, three months from the expiration of the seven-day period after the communication was made, except in cases of particular complexity requiring an extension of the period, in which case, the period may be extended up to a maximum of three additional months.

3. Protection of personal data
The Internal Whistleblowing System is designed, established and managed in a secure manner, so as to guarantee the confidentiality of the persons involved in the reports and the actions carried out in the management and processing of these, as well as data protection.

Personal data will not be collected if it is manifestly not relevant to the processing of specific information or, if collected by accident, will be deleted without undue delay.

Personal data relating to the information received and to the internal investigations referred to in the preceding paragraph shall only be kept for such period as is necessary in accordance with applicable law.

4. Protective measures
The reporting persons shall be entitled to protection provided that none of the exclusions set forth in section 2.2 apply and provided that the following circumstances are met:
– he/she have reasonable grounds to believe that the information referred to is truthful, even if they do not provide conclusive evidence, and the said information falls within the scope of the Internal Whistleblowing System.
– the report has been made in accordance with the requirements set forth in the Corporate Policy on the Internal Whistleblowing System and in this Procedure.

Persons who have communicated information about actions or omissions anonymously, but who have subsequently been identified, are also entitled to protection.

Nippon Gases Group expressly prohibits acts constituting retaliation, including threats of retaliation and attempts to retaliate against persons who file a report that complies with the requirements of the Corporate Policy on the Internal Whistleblowing System and applicable law.

The good faith of the reporting person is a prerequisite for his/her protection. The legislation in this area excludes from protection persons who have knowingly submitted false or misleading information, as well as those who have obtained it unlawfully.

Retaliation means any acts or omissions that are prohibited by law, or that directly or indirectly involve unfavorable treatment that places the persons suffering them at a particular disadvantage compared to another in the employment or professional context, solely because of their status as whistleblowers, or because they have made a public disclosure. Among others, the following are considered retaliation for the purposes of the Directive: suspension of the employment contract, dismissal or termination of the employment relationship, demotion or denial of promotion, intimidation, harassment, discrimination, or unfavorable or unfair treatment.

The full document is available here