Whistleblower scheme

1. In these regulations, the following definitions apply:

1. consultant: A person who has a duty of confidentiality by virtue of his position and who is consulted by employee in confidence about suspected wrongdoing;
2. Advice department of the House of Whistleblowers: the advisory department of the House referred to in Article 3a(2), Whistleblowers Protection Act;
3. investigation department of the House of Whistleblowers: the House Investigation Department referred to in Article 3a(3), Whistleblowers Protection Act;
4. contact: the person designated by the management after receiving the report, in consultation with the reporter, as contact person for the purpose of counteracting prejudice;
5. management: board of employer;
6. external third party: any organisation or representative of an organisation which, in the reasonable opinion of the reporter, may be considered capable, directly or indirectly, of resolving or having resolved the suspected wrongdoing;
7. external body: the body which, in the reasonable opinion of the reporter, is the most appropriate to make the external report of suspected wrongdoing to;
8. internal supervisory body: the compliance officer;
9. detector: employee and partner who has reported suspected wrongdoing or irregularity under these regulations;
10. report: the reporting of suspected wrongdoing or irregularity under these regulations;
11. researchers: those to whom the management entrusts the investigation of wrongdoing;
12. partner: co-owner of employer;
13. presumption of a breach of EU law: an act or omission relating to the following areas of Union law:
    1. government contracts;
    2. financial services, products and markets, prevention of money laundering and counter-terrorism;
    3. product safety and product compliance;
    4. security of transport;
    5. protection of the environment;
    6. Radiation protection and nuclear safety;
    7. food and feed safety, animal health and animal welfare;
    8. public health;
    9. consumer protection;
    10. protection of personal data.
14. suspicion of wrongdoing: employee's suspicion that there is wrongdoing within the organisation in which he works or has worked or with another organisation if he has come into contact with that organisation through his work, insofar as:
    1. the suspicion is based on reasonable grounds arising from employee's knowledge with employer or arising from employee's knowledge gained from his work with another organisation, and
    2. social interest at stake in:
       • the (imminent) violation of a legal requirement, including an (imminent) criminal offence;
       • an (imminent) threat to public health;
       • an (imminent) danger to the safety of persons;
       • an (imminent) threat of environmental degradation;
       • an (imminent) danger to the proper functioning of the organisation as a result of improper conduct or failure to act;
       • an (imminent) violation of rules other than a legal requirement;
       • an (imminent) waste of public money;
       • (a threat of) deliberately withholding, destroying or manipulating information about the facts mentioned in items i to vii above.
15. suspicion of an irregularity: a suspicion, based on reasonable grounds, of an imperfection or injustice of a general, operational or financial nature that occurs under the responsibility of the organisation and is so serious that it falls outside the regular work processes and exceeds the responsibility of the immediate manager;
16. confidant: the person appointed to act as such for the employer's organisation: Leonie Pongers;
17. employee: the person who performs or has performed work under a contract of employment under civil law or the person who performs or has performed work other than from employment;
18. employer: De Jong & Laan Beheer B.V. and its subsidiaries, which pursuant to an employment contract under civil law performs work or has work performed or has work performed otherwise than in the course of employment;

2. Wherever in these regulations the he form is used, the side form should also be read.

1. Employee can consult an adviser in confidence about suspected wrongdoing or a breach of EU law.
2. In accordance with paragraph 1, employee may request information, advice and support from the confidential adviser regarding suspected wrongdoing or a breach of EU law.
3. In accordance with paragraph 1, employee may also request information, advice and support from the Advisory Division of the House of Whistleblowers regarding suspected wrongdoing or a violation of EU law.

1. Employee with a suspicion of wrongdoing, infringement or irregularity within the organisation of employer may report it to the confidential adviser (vertrouwenspersoon@jonglaan.nl). The confidential advisor, in consultation and after agreement with employee, forwards the report to a branch manager, partner or the management. If employee has a reasonable suspicion that the management is involved in the suspected wrongdoing, infringement or irregularity, the report can also be forwarded to the compliance officer (compliance@jonglaan.nl). In that case, for ‘the management’ in these regulations, further read ‘the compliance officer’.
2. Employee may also report suspected wrongdoing, violation or irregularity within employer's organisation to any branch manager, partner or the management or the compliance officer, respectively.

1. Employee of another organisation who has come into contact with the employer's organisation through his work and suspects wrongdoing or infringement within the employer's organisation may report it to any branch manager, partner or to the management. If employee of another organisation has a reasonable suspicion that the management is involved in the suspected wrongdoing, he may also make the report to the compliance officer (compliance@jonglaan.nl) do so. In that case, for ‘the management’ in these regulations, further read ‘the compliance officer’.
2. Employee of another organisation as referred to in the previous paragraph may also report the suspicion of wrongdoing or violation within the organisation of employer through the confidential adviser (vertrouwenspersoon@jonglaan.nl). The confidant, in consultation with employee, forwards the report to a branch manager, partner or the management or compliance officer, respectively.

1. Employer shall ensure that the information on the report is kept in such a way that it is physically and digitally accessible only to those involved in handling this report.
2. All those involved in dealing with a report shall not disclose the identity of the reporter without the reporter's express written consent and shall treat information about the report confidentially.
3. If the suspicion of wrongdoing, infringement or irregularity has been reported through the confidential adviser and the reporter has not given permission to disclose his identity, all correspondence regarding the report shall be sent to the confidential adviser and the confidential adviser shall forward it to the reporter without delay.
4. All those involved in handling a report shall not disclose the identity of the adviser without the express written consent of the reporter and the adviser.

1. The employer will not disadvantage the reporter in connection with reporting in good faith and properly a suspicion of wrongdoing or irregularity to the employer, another organisation, an external body referred to in Article 14(3) or an external third party under the circumstances referred to in Article 14(4).
2. Adverse action as referred to in paragraph 1 means in any case the taking of an adverse action, such as:
   1. granting resignation other than at his own request;
   2. interim termination or non-renewal of temporary employment;
   3. failure to convert temporary employment into permanent employment;
   4. taking disciplinary action;
   5. imposing an investigation, speaking, workplace and/or contact ban on the reporter or colleagues of the reporter;
   6. the imposed appointment to another position;
   7. extending or limiting the reporter's duties other than at his or her own request;
   8. moving or transferring the reporter, other than at his own request;
   9. refusing a request to move or transfer the reporter;
   10. changing the workplace or refusing a request to do so;
   11. withholding salary increases, incidental pay, bonuses or awards;
   12. withholding promotion opportunities;
   13. not accepting a sick report, or leaving employee registered as sick;
   14. rejecting a leave application;
   15. Granting leave other than at its own request.
3. There is also prejudice as referred to in paragraph 1 if a reasonable ground exists to address the reporter about his performance or to take a prejudicial measure as referred to in paragraph 2 against him, but the measure taken by the employer is not in reasonable proportion to that ground.
4. If the employer proceeds against the reporter, within a foreseeable period of time after making a report, to take a detrimental measure as referred to in paragraph 2, it shall motivate why it considers this measure necessary and that this measure is not related to reporting a suspicion of wrongdoing or irregularity in good faith and properly.
5. Employer shall ensure that managers and colleagues of the reporter refrain from any form of prejudice in connection with the reporting in good faith and properly reporting a suspicion of wrongdoing, infringement or irregularity, which hinders the reporter's professional or personal functioning. This includes in any case:
   1. bullying, ignoring and excluding the reporter;
   2. making unsubstantiated or disproportionate accusations about the reporter's performance;
   3. The actual imposition of an investigation, speaking, workplace and/or contact ban on the reporter or colleagues of the reporter, in whatever manner formulated;
   4. intimidating the reporter by threatening him with certain measures or behaviour if he follows through with his report.
6. Employer addresses employees guilty of harming the reporter and may impose a warning or disciplinary action on them.

1. The contact person designated pursuant to Article 9 paragraph 6 shall immediately discuss, together with the notifier, the risks of harm, how those risks can be reduced and what the employee can do if he/she believes that harm has been done. The contact person ensures this is established in writing and submits this record to the reporter for approval and signature. The notifier receives a copy of this.
2. If the reporter believes that harm has been done, he may discuss this with the contact person without delay. The contact person and the reporter also discuss what measures can be taken to prevent harm. The contact person shall make a written record of this and submit this record to the reporter for approval and signature. The contact person forwards the report immediately to the management or the compliance officer, respectively. The notifier receives a copy of this.
3. The management or the compliance officer respectively shall ensure that measures necessary to counteract disadvantage are taken.

1. Employer will not disadvantage the adviser employed by employer for serving as adviser to the reporter.
2. Employer will not disadvantage the Confidential Advisor for performing the duties described in these regulations.
3. Employer will not disadvantage the contact person for performing the duties described in these regulations.
4. Employer will not disadvantage investigators employed by employer for performing the duties described in this scheme.
5. Employer will not disadvantage employee heard by investigators in connection with making a statement in good faith.
6. Employer will not disadvantage employee in connection with the provision by him to the investigators of documents which in his reasonable judgment are relevant to the investigation.
7. Article 5 paragraphs 2 to 6 shall apply mutatis mutandis to detriment of the persons referred to in paragraphs 1 to 6.

1. If employee makes the report of a suspicion of wrongdoing, infringement or irregularity verbally to a branch manager, partner or the management, or provides a written report with a verbal explanation, the branch manager, partner or the management, in consultation with the reporter, ensures a written record of this, and submits this record to the reporter for approval and signature. The reporter receives a copy of this.
2. If the employee makes the report of a suspicion of wrongdoing, infringement or irregularity orally via the confidential adviser or provides a written report with an oral explanation, this confidential adviser shall, in consultation with the reporter, ensure that this is recorded in writing and shall submit this record to the reporter for approval and signature. The notifier receives a copy of this.
3. The person to whom the report is made shall immediately forward the report to the management or the compliance officer, respectively.
4. If the reporter or the branch manager/partner to whom the report is made has a reasonable suspicion that the management is involved in the suspected misconduct, infringement or irregularity, the branch manager/partner shall forward the report to the compliance officer without delay. In that case, for ‘the management’ in these regulations should further read ‘the compliance officer’.
5. The management sends the notifier a confirmation that the report has been received without delay, but no later than seven days. The confirmation of receipt shall include at least an objective description of the report, the date on which it was received and a copy of the report. The management shall send the reporter information on the follow-up steps within three months of the confirmation of receipt at the latest.
6. Upon receipt of the report, the management, in consultation with the reporter, shall appoint a contact person without delay with a view to preventing harm.

1. The management shall investigate the reported suspicion of wrongdoing, infringement or irregularity unless:
   1. the suspicion is not based on reasonable grounds, or
   2. it is clear in advance that the reported does not relate to a suspicion of wrongdoing, infringement or irregularity.
2. If the management decides not to investigate, it will inform the reporter of this in writing within two weeks of the internal report. This will also indicate the grounds on which the management considers that the suspicion is not based on reasonable grounds, or that it is clear in advance that the reported does not concern a suspicion of misconduct, infringement or irregularity.
3. The management decides whether an external body as referred to in article 14 paragraph 3 must be informed of the internal report of a suspicion of misconduct. If the management informs an external body, it will send the reporter a copy of this, unless there are serious objections.
4. The management shall assign the investigation to investigators who are independent and impartial and, in any case, shall not have the investigation conducted by persons who may be or have been involved in the suspected wrongdoing, infringement or irregularity.
5. The management shall immediately inform the reporter in writing that an investigation has been launched and by whom the investigation is being carried out. It shall send the reporter a copy of the investigation order at the same time, unless there are serious objections.
6. The management shall inform the persons to whom a report relates about the report and about informing an external body as referred to in paragraph 3, unless the investigative or enforcement interest may be harmed as a result.

1. The investigators shall give the reporter an opportunity to be heard. The investigators make a written record of this and submit this record to the reporter for approval and signature. The reporter receives a copy of this.
2. The investigators may also hear others. The investigators shall ensure a written record of this and shall submit this record to the person heard for approval and signature. The person heard shall receive a copy.
3. The investigators may inspect and request any documents within the employer's organisation that they deem reasonably necessary to conduct the investigation.
4. Employees may provide the investigators with any documents that they reasonably deem it necessary for the investigators to see as part of the investigation.
5. The investigators draw up a draft investigation report and give the reporter the opportunity to comment on it, unless there are serious objections.
6. The investigators then adopt the investigation report. They send a copy of it to the reporter, unless there are serious objections.

1. Within eight weeks of the report, the management informs the reporter in writing of the substantive position regarding the reported suspicion of misconduct, infringement or irregularity. This will also indicate what steps the report has led to.
2. If it becomes clear that the opinion cannot be given within the set time limit, the management informs the reporter of this in writing. This will include an indication of the term within which the reporter can expect to receive the opinion. If the total period exceeds 12 weeks as a result, the reason for the longer period is also stated.
3. After completion of the investigation, the management shall decide whether an external body as referred to in article 14 (3) should be informed of the internal report of a suspicion of misconduct, infringement or irregularity and of the investigation report and the employer's position. If the management informs an external body, it will send the reporter a copy of this, unless there are serious objections.
4. The persons to whom the report relates shall be informed accordingly as the reporter under paragraphs 1 to 3, unless the investigative or enforcement interest may be prejudiced as a result.

1. Employer gives the reporter an opportunity to respond to the investigation report and employer's position.
2. If the reporter, in response to the investigation report or the position of the employer, indicates, in a substantiated manner, that the suspicion of wrongdoing, infringement or irregularity was not actually or properly investigated or that the investigation report or the position of the employer contains substantial inaccuracies, the employer will respond to this in terms of content and, if necessary, initiate a new or supplementary investigation. Articles 10 to 13 shall apply mutatis mutandis to this new or additional investigation.
3. If the employer informs or has informed an external body as referred to in article 14 paragraph 3, he also sends the above-mentioned reaction of the reporter to the investigation report and the position of the employer to that external body. The reporter receives a copy of this.

1. After making an internal report of suspected wrongdoing, infringement or irregularity, the reporter may make an external report if:
   1. the reporter disagrees with the position referred to in Article 12 and considers that the suspicion has been wrongly set aside;
   2. the reporter has not received a position within the time limit referred to in Article 12(1) or (2).
2. The reporter may immediately make an external report of a suspicion of wrongdoing, infringement or irregularity if first making an internal report cannot reasonably be required of him. This is in any case the case if this follows from any statutory regulation or involves:
   1. acute danger, where a serious and urgent social interest requires immediate external reporting;
   2. a reasonable suspicion that the management is involved in the suspected wrongdoing;
   3. a situation where the reporter may reasonably fear countermeasures in connection with making an internal report;
   4. a clearly identifiable threat of misappropriation or destruction of evidence;
   5. a previous report in accordance with the procedure of the same wrongdoing, which did not eliminate the wrongdoing;
   6. A duty of immediate external reporting.
3. The reporter may make the external report to an external body that, in the reporter's reasonable opinion, is most appropriate. External body means in any case:
   1. A body charged with the investigation of criminal offences;
   2. a body responsible for monitoring compliance with the provisions of or under any statutory provision;
   3. another authorised body where the suspicion of wrongdoing can be reported, including the House of Whistleblowers investigation department.
4. If, in the reasonable opinion of the reporter, the social interest outweighs the employer's interest in confidentiality, the reporter may also make the external report to a member of the supervisory board or an external third party who, in his reasonable opinion, may be considered capable of directly or indirectly removing or having removed the suspected wrongdoing.

1. The reporter who believes that he has been disadvantaged in connection with reporting a suspicion of wrongdoing, infringement or irregularity may request the management to investigate how he is treated within the organisation.
2. Articles 10 to 13 shall apply mutatis mutandis.
3. Paragraphs 1 and 2 shall apply mutatis mutandis to the persons referred to in Article 7 paragraphs 1 to 6.
4. The reporter may also request the investigation department of the House for Whistleblowers to investigate the way the employer behaved towards him in response to the report of a suspicion of wrongdoing, infringement or irregularity.

1. The management shall ensure that these regulations are published on the intranet and made publicly available on the website.
2. The management draws up an annual report on the policy regarding the handling of reporting suspicions of abuse, violations and irregularities and the implementation of this regulation. This report shall in any case include:
   1. information on the policy pursued in the past year on dealing with the reporting of suspected malpractices, infringements and irregularities and the policy to be pursued in the coming year in this area;
   2. information on the number of reports and an indication of the nature of the reports, outcomes of investigations and opinions;
   3. general information on the experience of countering disadvantage to the reporter;
   4. information on the number of requests for investigations of detriment in connection with making a report of suspected wrongdoing, infringement or irregularity and an indication of the outcomes of the investigations and positions.
3. The management shall send the draft report referred to in the previous paragraph to the works council for discussion, after which it shall be discussed in a consultation meeting with the works council.
4. The management shall give the works council the opportunity to express its opinion on the policy on dealing with the reporting of suspected abuse, infringements and irregularities, the implementation of this regulation and the reporting. The management shall ensure that the position of the works council is incorporated in the report and shall submit it to the works council for approval.

1. This scheme will enter into force on 1 October 2023.
2. These regulations will be referred to as the regulations for dealing with the reporting of a suspicion of wrongdoing, infringement or irregularity at de Jong & Laan B.V. and its subsidiaries.
3. The Internal Reporting Policy dated 7 February 2017 is repealed.