In order to implement the Whistleblowing Channel procedure, which is governed by Law 93/2021, it is important to define functional rules that allow the creation of whistleblowing channels in companies.
The act of denunciation is considered relevant to accommodate behaviour aimed at sanctioning conduct considered illegal, fraudulent or corrupt, in an impartial and impartial manner.
The creation of the Whistleblowing Channel policy and procedure has the following main objectives:
- Define the guiding principles of the procedures for receiving, processing, recording and storing reports of irregularities;
- Ensure that anonymous reports of irregularities can be admitted;
- Ensure the adoption of preventive measures that avoid incorrect or irregular acts.
I - Contextualization of the Whistleblowing Channel
Whistleblowing Channel
Characteristics of the implemented process:
1 - Implement a secure reporting channel, also able to protect anonymity.
2 - Ensure that all workers know how to report irregularities that they are aware of and that they know the internal policy on this matter, fully respecting the Code of Conduct.
3 - Within ninety days, organizations must respond and monitor the complaint process. The process must be agile, clear and objective so that the whistleblower knows that the reported facts are being analyzed and the necessary steps are being taken to resolve them. Likewise, organizations must keep their employees informed about the consequences of infringing the rules that contextualize the complaint, as well as the developments in the process.
4 - Ensure that the organizations that receive the complaint have the means to protect the whistleblower who acts in "good faith", namely from retaliation, such as dismissal, suspension, humiliation, intimidation or other types of sanctions such as being denied help or having negative performance evaluations without justification for this purpose. Thus, the general procedure should ensure:
a) The creation and implementation of an external whistleblowing channel in companies serves to establish a mechanism that allows the presentation and safe follow-up of complaints;
b) The completeness, integrity and conservation of the complaints;
c) The confidentiality of the identity or anonymity of the whistleblowers, as well as the identity of persons or third parties who are mentioned in the complaint;
d) The impediment of access by unauthorized persons to the information in question;
(e) independence, impartiality, confidentiality, data protection, secrecy and the absence of conflicts of interest between the persons and departments designated for the receipt and handling of reports;
f) The immediate deletion of all personal data that is not relevant to the handling of the complaint.
II - General Principles
1 - DENUNCIATION
Complaints are submitted in writing by filling out the form available on the company's website, anonymously or with the identification of the whistleblower.
The company's Whistleblowing Channel can be used free of charge, 24 (twenty-four) hours a day, 7 (seven) days a week through the following contact channels:
Website: https://www.togofor-homes.com
The whistleblower must fill in the information form, which is exclusive for the reception of communications on this matter and is the exclusive consultation of the persons responsible for this matter. The form can be anonymized, and the information that allows the identity of the whistleblower to be ascertained is restricted and reserved for those who receive and handle the complaints.
The person responsible for managing communication and information performs functions in the management sector, having a deep knowledge of the company's organization and its values.
The identity of the whistleblower can only be disclosed:
- To comply with a legal obligation or judicial decision;
- After communicating to the whistleblower, in writing, the reasons for the disclosure of the data, unless this communication compromises the investigations or legal proceedings.
Whistleblower protection:
Legal protection is guaranteed to the whistleblower who reports or publicly discloses infractions whenever he does so in good faith and has serious grounds to believe that the information he reports is true. The law prohibits the practice of acts of retaliation against the whistleblower. Acts of retaliation are considered to be acts or omissions, including threats and attempted acts or omissions, which, directly or indirectly, in a professional context and motivated by the internal or external complaint or public disclosure of the infraction by the whistleblower, cause or may cause the latter, in an unjustified manner, property or moral damage.
Whistleblower responsibility:
- The denunciation or public disclosure of an infraction, made in accordance with the requirements imposed by this law, does not constitute, in itself, grounds for disciplinary, civil, administrative offence or criminal liability of the whistleblower.
- Without prejudice to the secrecy regimes safeguarded by the provisions of paragraph 3 of article 3, the whistleblower who denounces or publicly discloses an infringement in accordance with the requirements imposed by this law shall not be liable for the violation of any restrictions on the communication or disclosure of information contained in the complaint or public disclosure.
- A whistleblower who publicly reports or discloses an infringement in accordance with the requirements imposed by this law shall not be liable for obtaining or accessing the information on which the complaint or public disclosure is based, except in cases where obtaining or accessing the information would constitute a criminal offence.
- The provisions of the preceding paragraphs shall be without prejudice to the possible liability of whistleblowers for acts or omissions unrelated to the public reporting or disclosure, or which are not necessary for the reporting or public disclosure of an infringement under the terms of this law.
2 - HANDLING OF THE COMPLAINT
Once the complaint has been received, it is necessary to proceed to the investigation phase, and there is a procedure for following up on the complaint.
The person responsible for this circuit analyzes the content of the complaint and the documents that accompany it, having the autonomy to request the documents and information he deems from the organization in order to carry out this analysis fully and fully.
After analysis, the person responsible must prepare a descriptive report of the actions carried out and the conclusions reached, keeping such report exclusively for himself and ensuring that no third party accesses it, either in paper format (when printed) or in computer format.
Thus, the people in charge of managing this procedure also manage the email dedicated to this subject.
The essential phases of this circuit are as follows:
Registration: the whistleblower registers their complaint in a form accessible on the company's website.
Analysis and treatment: The complaints received are entered in a computer folder reserved in the system, as well as in a document folder with reserved access, followed by the respective investigation, analysis and conclusions.
Conclusion and Archiving: The persons with the authority to do so make their analysis and document the conclusion of the complaint through an email addressed exclusively to the whistleblower.
3 - CONCLUSION OF THE PROCEDURE
The whistleblower is informed at any time during the proceedings of the progress taken, and is notified of the decision taken within 90 days of receipt of the report.
III - Specific procedure
Fines for non-compliance with the Whistleblower Protection law are divided into very serious and serious sanctions.
Preventing the filing or follow-up of a complaint constitutes a very serious administrative offence punishable by a fine of 1,000 euros to 25,000 euros if the agent is a natural person, or from 10,000 euros to 250,000 euros if the agent is a legal person.
Not having an external reporting channel, or offering such a channel without the proper guarantees, constitutes a serious administrative offence punishable by a fine of 500 to 12,500 euros if the agent is a natural person, or from 1,000 to 125,000 euros if it is a legal person.
Togofor-Homes, in close connection with the vision and mission, is committed to conducting its activity with the principles of:
Integrity and absolute transparency in the conduct of business.
Union and respect in relationships with customers, partners and suppliers.
Efficiency in planning and execution processes.
Initiative and proactivity in all situations, quality of the product, services and commitment to the customer.
Because social and legal dynamics are evolving, this document has the same character, being amended whenever appropriate. Its first version is formalized on April 20, 2026, and it will be made known to the entire team by appropriate means.