DECEMBER 2023
Scope of application
ELVIDA FOODS S.A.
Date of validity
17.12.2023
Version
1.0
Approval
Board of Directors
Categorization
Politics/Policy
Power Level
Binding/Binding
- INTRODUCTION :
“ELVIDA FOODS SA”’ has taken the necessary measures to ensure good corporate
governance and compliance with all the regulatory obligations governing its operation. To this end,
the Company has drawn up and adopted the Reporting Policy (hereinafter the “Policy“), which
provides general guidelines and instructions regarding the management of, inter alia, reports of
violations of European Union law.
The Company encourages all those referred to herein to report, confidentially or
anonymously through existing reporting channels, conduct that is illegal or unethical, as soon as it
comes to their attention. Failure to report may in some cases constitute a criminal offence where there
is a legal or contractual obligation to do so. All reports will be taken seriously and investigated with
full objectivity and independence. The Company assures that those who make reports will be
protected from any retaliation and that the personal data of all parties involved are protected by
applying the necessary technical and organisational security measures. The Reporting Policy is
adapted to the principles and provisions of Law 4990/2022 “Protection of persons reporting
violations of EU law – Implementation of Directive (EU) 2019/1937 of the European Parliament and
of the Council of 23 October 2019 (L 305) and other urgent provisions”.
- PURPOSE :
The purpose of the Reporting Policy is to:
α) To define the principles and framework for reporting within the Company.
- b) Encourage the reporting of incidents that have taken place in the Company related to
violations of EU law in the areas of public procurement, financial services, products and markets,
prevention of money laundering, financing of terrorism, product safety and compliance, transport
safety, environmental protection, radiation protection and nuclear safety, food and feed safety, and
the prevention of money laundering; 2 of Article 26 of the EU Treaty, including infringements of
Union competition and State aid rules, as well as infringements relating to the internal market
concerning acts in breach of the rules on corporate taxation or arrangements the purpose of which is
to secure a tax advantage that frustrates the object or purpose of the applicable corporate tax
legislation.
- c) To provide assurance that reports and investigations of incidents are handled in complete
confidentiality, that the personal data of the parties involved are protected and that those who report
will be protected from retaliation.
- d) The application of Law 4990/2022 and the international and European best practices
applicable to company reporting in accordance with the OECD and the European Union.
- TERMS :
Report: the oral or written provision of information regarding violations of this policy.
α) “Internal report”: the verbal or written provision of information on violations to the
Company’s Receiving and Monitoring Officer (RMO/YPPA).
(b) “External reporting” means the provision of information on violations to the National
Transparency Authority (NTA) orally or in writing or through an electronic platform.
Inadmissible Report (or inadmissible Report): a Report that refers to a violation that does
not fall within the scope of this Agreement, or a Report that is not clear, definite, complete, timely or
is manifestly malicious, frivolous/excessive and repetitive.
Reporting party: a person who reports or discloses information about violations obtained in
the course of his or her work.
Retaliation: Any direct or indirect act or omission that occurs in an employment context as
a result of an internal Petition and that causes or is likely to cause undue harm to the Petitioner.
External partners: Third parties contractually linked to the Company and their personnel,
namely consultants, subcontractors, contractors, suppliers, suppliers, mall retailers, partners of all
kinds, shareholders, etc.
Committee for the Management and Evaluation of Petitions (hereinafter referred to as the
“CMP”/EDDA): The three-member committee charged with the management and investigation of
petitions.
Employee: a person who contracts with the Company under any contract or employment
relationship, as well as a person who is a seasonal employee or a person employed as a trainee by the
Company.
Reporting channels: The channels through which reports are submitted and include the
means used to submit reports and the persons to whom the reporters can be addressed.
Malicious Report: A Report that is made with the Petitioner’s knowledge that it is not true.
Receiving and Monitoring Officer: the Receiving and Monitoring Officer (YPPA) for reports
of violations falling within the scope of this Agreement.
- APPLICATION FIELD :
α) Subjective scope of application
The Reporting Policy applies to persons who report information about violations obtained
in the course of their work, i.e. to members of the Board of Directors, Directors and staff of the
Company, regardless of the type of contract or employment relationship that links them to the
Company (employment contract/service contract, trainees, seasonal staff, job candidates, consultants,
self-employed, etc.).
The scope of protection of this Policy also includes third-party contractors of the Company,
suppliers, consultants, consultants, partners of any kind, under project contracts, independent
services, paid assignments, persons employed through third-party contractors of the Company,
persons attending training, including trainees and apprentices (whether paid or unpaid), persons
whose employment relationship has been terminated for any reason, including retirement, and persons
whose employment relationship has not been terminated for any reason, including retirement, and
persons whose employment relationship has been terminated.
A condition of inclusion in the scope of protection of this policy is that the report is made in
good faith, i.e. those making the report have reasonable grounds for believing that the information
they provide is true. In all cases, good faith shall be presumed unless it can be shown that the
Reporting was made in bad faith. In the event of a malicious report, it goes without saying that the
protection described in this policy is not afforded.
(b) Objective scope
Reports of irregular, unethical, illegal or criminal conduct in connection with the Company’s
operations include: 4 / 12
Gonata 40, 121 33 Peristeri, Greece
Tel. +30 210 5785051
Fax +30 210 5785052
Violations of the applicable legal and regulatory framework, violations of the Company’s
Operating Regulations, Code of Conduct, Regulations, Policies and Procedures, criminal acts, acts
that endanger public health, acts that endanger the protection of the environment, acts that endanger
the health and/or safety of employees, shareholders, members of the Board of Directors, executive
and non-executive, executives, members of the Committees, external collaborators, members of the
Board of Directors, members of the Board of Directors and external collaborators.
PRINCIPLES:
The principles underlying the Reporting Policy are the following:
ANONYMITY: A central and integral principle of the policy is the protection of the
anonymity and confidentiality of the personal data of each petitioner.
EXCEPTION: In the case where the petitioner participated in the event and bears part of the
responsibility, he is not relieved of his consequences and responsibilities. However, the report and
his/her contribution to the detection and investigation of the illegal acts will be taken into account in
his/her favour. This will be seen as a genuine attempt at repentance, at least in terms of the company’s
claims against those responsible and the company’s judicial approach.
EQUALITY: All reports are in principle treated equally by the CAA and the NCA, regardless
of the origin or the act complained of.
TRANSPARENCY: The reporting process also aims to enhance the transparency of
corporate action and strengthen the company’s regulatory compliance.
PROTECTION: The bona fide reporter is not subject to retaliation, regardless of the validity
or outcome of his/her report, and is protected from any reactions of the persons complained about.
However, if the reporting party has acted in a malicious manner or with the intention of causing harm
or unlawful interference with the rights of wrongfully accused persons or third parties, then the rights
of the latter are protected.
CONFIDENTIALITY: The Company provides all guarantees to ensure that the reporting
process respects the confidentiality conditions as specified by this Policy, the Company’s Privacy
Policy and the applicable national and European legislation, both with regard to the content of the
report and any information that may lead to the identification of the person disclosing it. Personal
data and any kind of information that may lead, directly or indirectly, to the identification of the
reporting party, shall not be disclosed to anyone other the authorized persons who are competent to
receive, monitor and investigate the reports, i.e. beyond the three members of the Report Management
and Evaluation Committee, the Y.P.P.A., any qualified external consultants specifically called upon
to investigate the incident, unless the Reporting Party has given express consent or the Report is found
to be malicious. To this end, the Company shall take appropriate technical and organisational
measures, such as pseudonymisation techniques, when submitting, receiving and monitoring the
Report and when communicating with the competent authorities, if deemed necessary. In any case,
during the investigation of an incident, the identity of the Reporting Party shall not be disclosed to
anyone else.
INVESTIGATION CONFIDENTIALITY: The Hellenic Statistical Authority and the NCA
must maintain confidentiality and protect the confidentiality of information that comes to their
attention in the course of the investigation.
- SUPPORT
Ms Dimitra Giatagana has been appointed as the Receiving and Monitoring Officer (RMO/YPPA).
The Management and Evaluation Committee is composed of 3 members and 3 alternates:
Regular members:
Sofia Politsou
George Karamanolis
iii.
Christina Papachristou
Alternate members:
Yianna Karamitsa
Petros Lykas
iii.
Asimenia Karagianni
In case the report concerns one or more members of the Management and Evaluation
Committee (EDAA), the YPPA limits itself to registering the report in the relevant register of reports
and forwarding it to the National Transparency Authority as an external reporting channel, informing
the reporter.
- EXTERNAL CONSULTANTS :
Where necessary and depending on the scope of the investigation, additional professional
support will be obtained from external partners, such as legal advisors, external auditors, fraud
investigators and specialised experts. At the end of the investigation, the external consultants may
suggest and assist in the establishment or improvement of policies, procedures and controls where
these have been inadequate.
The external consultants should be highly qualified and should not have a relationship with
any natural or legal person which could constitute a conflict of interest. External consultants may
have access to the information, provided that appropriate safeguards, such as a Confidentiality and
Data Protection Agreement, are in place.
The involvement of external consultants/experts is necessary in some cases for the following
reasons:
– They have the required knowledge, skills and experience in specialised subjects.
– They can reach firm conclusions as to the investigation of individual items, ensure the
legality of the process, the completeness of the evidence and the speed, in order to
avoid as much as possible the obstruction of the Company’s business operations due
to the audit.
– They have the necessary independence and neutrality to ensure that the outcome of
their investigation enjoys greater credibility with shareholders, investors, public
bodies, independent authorities or other third parties.
- COMPLIANCE WITH THE POLICY – DUTY TO COOPERATE :
All those referred to in the scope of application must comply with this Policy and cooperate
with the RMO/Y.P.P.A., the E.D.A.A. and their authorised partners in the conduct of the internal
investigation, as non-cooperation will make the work of the investigation extremely difficult.
Employees shall be bound as to their obligation to comply and cooperate by explicit contractual terms
contained in the employment contract. And external collaborators are bound by written contracts that
include specifically worded terms that they accept the Company’s policies and procedures, including
this policy, under which they must cooperate. An employee’s direct or indirect refusal to
comply/cooperate with an internal investigation may result in disciplinary action. At the beginning
of the interview, employees and external partners are informed, inter alia, of the consequences of non
compliance and non-cooperation at the investigation stage.
- CENTRAL REGISTER OF REFERENCES:
EDAA shall maintain a common electronic and physical archive that includes copies of all
notices related to the collection and retention of data as well as copies of documents, data, information
and all evidence, interview transcripts, the investigation report and decisions of the supervisory
bodies. The file shall meet all technical security requirements and shall be accessible only to
authorised persons involved in the investigation work.
- REFERENCE CHANNELS :
The Company has arranged for the establishment of multiple reporting channels for persons
wishing to submit reports. Any of the above mentioned persons who suspect that any of the above
misconduct is being committed shall first address in person or by telephone or email to their
immediate supervisor or manager. If he/she has any concerns (e.g. if he/she fears retaliation or
suspects the involvement of his/her supervisor or manager), he/she may address any of the three
members of the Management and Evaluation Committee or the Management and Evaluation
Committee as a body (EDAA), or directly to the Receiving and Monitoring Officer (YPPA). The
above also applies when the petitioners are not employees of the Company.
- GUIDELINES FOR REPORTING :
Α) The Report should be made in good faith and without delay, as soon as it becomes
apparent. It is clarified that “without delay” means reports that take place:
(i) within a period of twelve (12) months from the time when matters of a financial nature or financial
impact (e.g. contracts, tendering procedures, negotiations, etc.) become known;
(ii) within a period of six (6) months from the time issues with no economic dimension or economic
impact (e.g. incidents of conduct, discrimination, harassment, etc.) become known;
- B) The Report should be clear, defined and contain as much information and detail as
possible in order to facilitate its investigation.
- C) The Report should include the name of the person (or persons) who may have committed
misconduct, the date/time period and place where the incident took place, the type of misconduct and
as detailed a description as possible.
- D) The Petitioner need not be absolutely certain of the validity of his/her Petition. He should
not take illegal actions that may put himself, the company or a third party at risk in order to seek and
collect more evidence to support his Report.
- E) The Petitioner should be available, either confidentially or anonymously, to provide
further information upon request. In particular in the case of an anonymous Petition, the Petitioner
may choose to be available through any other specific communication route or specific point of
contact (at the Petitioner’s sole discretion).
- RESPONSIBILITIES FOR THE RECEIVING AND MONITORING OFFICER
OF REPORTS
YPPA has the following responsibilities:
(a) provide appropriate information on the possibility of reporting within the Company and
communicate the relevant information in a prominent place within the Company,
(b) receive reports of violations falling within the scope of this Agreement,
- c) acknowledge receipt of the report to the petitioner within seven (7) working days,
- d) take the necessary steps for the competent body/evaluation committee of the Company to
take up the report,
(e) ensure that the confidentiality of the identity of the reporter and any third party named in
the report is protected by preventing access to it by unauthorised persons,
(f) monitor the reports and maintain communication with the petitioner and, if necessary,
request further information from the petitioner,
(g) provide information to the petitioner on the actions taken within a reasonable period of
time, which shall not exceed three (3) months from the acknowledgement of receipt, or if no
acknowledgement has been sent to the petitioner, three (3) months from the expiry of seven (7)
working days from the submission of the report,
(h) provide clear and easily accessible information on the procedures under which reports
may be submitted to the National Transparency Authority and, where appropriate, to public bodies
or institutions, bodies, offices or agencies of the European Union,
- i) designs and coordinates training activities on ethics and integrity, participates in the
development of internal policies to enhance the integrity and transparency of the Company.
- j) seeks specialised and experienced internal or external collaborators depending on the
needs of the research and cooperates with the EDAA.
- RESPONSIBILITIES OF THE COMMITTEE FOR THE MANAGEMENT
AND EVALUATION OF REPORTS :
The management of the reports submitted through the Reporting Channels is carried out by
EDAA, which has the following responsibilities:
- Review the admissibility of reports that come to its attention from all of the Company’s established
reporting channels.
- Evaluate and prioritise reports.
- Communicate with the Petitioner, when foreseen.
- It shall take all appropriate measures to protect the personal data of the subjects involved in the
reports and shall ensure their erasure in accordance with the time limits laid down.
- It shall keep a Central Register of Reports.
- It cooperates with Y.P.P.A.
- PROTECTION OF PETITIONERS :
The Company protects those who report in good faith, illegal or unethical conduct. In this
context, any kind of negative behaviour against anyone who has made a Report is prohibited, even if
the Report is proven to be, as a result, incorrect. In particular, the Company is committed that
employees who have made a Report will not suffer retaliation, harassment or marginalisation,
intimidation or threats and unfair treatment as a result of their Report, (e.g. dismissal, unfounded
negative evaluation, denial of leave, exclusion from training courses, denial of expenses, etc.). Also,
unjustified changes in the employment relationship as a result of the Referral are not permitted (e.g.
dismissal, suspension, demotion or deprivation of promotion, reduction in salary, change of
workplace, relocation, diversification of duties, change in working hours, etc.). In the case of a
malicious reference, the above protection does not apply.
The same level of protection applies to third parties connected to the petitioners who could
be retaliated against in a work context, such as colleagues or relatives of the petitioners. Where the
Petitioner is an external contractor, early termination or cancellation of a contract for goods or
services as a result of the Petition is not permitted.
Any retaliatory action should be reported directly to, investigated and resolved by EDAA. If
the investigation reveals that retaliation has indeed occurred, disciplinary action will be taken against
the perpetrator. The person accused of having committed the retaliation has the burden of proving
that his/her actions are not related to the Report made by the employee (reversal of the burden of
proof).
In the event that an employee decides to make a Report regarding an incident covered by
this policy in which he/she was previously involved, the fact that he/she eventually reported it will be
taken into account in his/her favour in any other subsequent proceedings (e.g. disciplinary
proceedings).
In case the reporting employee expresses the wish to be provided with special protection
from any retaliation (e.g. transfer to another department), the Company will consider the possibility
of satisfying the relevant request within the existing possibilities.
In case the Report is made by name and after investigation it is proven that the Company has
protected vital financial or other interests of the Customer, the person who made the Report will be
rewarded in the most appropriate way possible.
- RIGHTS OF THOSE MENTIONED OR INCLUDED IN THE REFERENCE :
The Petitioner has the right to be informed both of the receipt of his/her Petition (within 7
working days at the latest) and of the outcome of the investigation (within 3 months at the latest). The
way of being informed is specified in the Reporting Policy. Investigations are carried out in complete
confidentiality and with respect for confidentiality at every stage of the procedure, as far as possible,
in order to avoid stigmatisation and victimisation of individuals. Individuals included in reports have
the right to be called to account. The identity of the Petitioner shall remain confidential. Exceptionally,
if the report is found to be malicious, and if the complainant so requests, he or she may be informed
of the identity of the reporting party in order to exercise his or her legal rights. It is clarified that
Reports which are proven to be patently malicious will be further investigated at the Company’s
discretion both as to the motives and the parties involved in order to restore order by all lawful means
and methods.
- CORRECTIVE ACTIONS AND DISCIPLINARY SANCTIONS :
Depending on the results of the investigation, EDAA recommends corrective or
disciplinary/legal actions. These actions may include (but are not limited to) (a) additional employee
training, (b) establishing new internal controls, (c) modifications to existing policies and/or
procedures, (d) disciplinary sanctions including permanent removal/dismissal, or (e) and legal action.
- PERSONAL DATA :
Any processing of personal data under this policy is carried out in accordance with the
national and European legislation applicable to personal data and the Company’s privacy policy. The
data of all parties involved are protected and processed solely and exclusively in relation to the Report
in question and for the sole purpose of verifying the validity or otherwise of the Report and
investigating the specific incident. Sensitive personal data and other data not directly related to the
Report shall not be taken into account and shall be deleted. Only those involved in the management
and investigation of the incident may have access to the data contained in the reports. Personal data
shall be deleted within a reasonable period of time from the completion of the investigation initiated
on the basis of the Report. Personal data will be deleted from the Report Register from material
obtained during the investigation in accordance with the timeframes set out in the Report
Management Policy.
- INFORMATION AND TRAINING ON REPORTING POLICY :
The Company ensures that all its employees are informed and trained on the content of this
Policy. The information is provided through the sending of informative material, emails, newsletters
or other appropriate means depending on the category of employees. Information about the policy is
also posted in a prominent place on the Company’s website. Training (face-to-face or online) is
provided on a regular basis.
The external partners are contractually bound to provide relevant information to their staff.
This will be done according to the instructions and with the help of material provided by the Company
and by any appropriate means, such as email, sending information material, etc. The information and
awareness-raising activities should be disseminated internally.
- SUBMISSION OF AN EXTERNAL REPORT:
In addition to the internal report, there is also the possibility of submitting an external report
to the National Transparency Authority (NTA), which acts as an external body. The submission of a
Report to the N.A.D. can be made in writing, orally or via the N.A.D.’s online platform. Details on
how to submit a Report to the N.A.D. can be found at https://aead.gr/ and more specifically at
https://aead.gr/submit-complaint.
- COOPERATION WITH COMPETENT AUTHORITIES :
To the extent that the report relates to violence and harassment within the meaning of articles
3 and 4 of Law 4808/2021, the Company shall ensure cooperation and provide any relevant
information to the competent authorities, upon request.