In order to implement the Whistleblowing Procedure, which is governed by Law No. 93/2021, of 20 December, it is important to define functional rules that allow the functioning of whistleblowing channels in companies. The act of reporting relevant to accommodate behaviours aimed at reporting conduct considered illegal, fraudulent, corrupt or contrary to the company's internal rules, in an impartial manner. The creation of the Whistleblowing 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.
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 of which they are aware in the exercise of their duties and committed in the professional sphere, as well as that they are aware of the internal policy on this matter, fully respecting the Code of Conduct.3. Within 90 (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 analysed and complying with the necessary phases for their resolution. 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.
1 - DENUNCIATIONComplaints are submitted in writing by filling out the form available on the company's website or by email, anonymous 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://dils.pt/en-gb/whistleblowingThe whistleblower must fill in the complaint form, which may do so anonymously or by identifying himself, and if he chooses to identify himself, this information is subject to confidentiality by those responsible for handling the complaint.The person responsible for managing communication and information has a thorough knowledge of the company's organization and its values as a Regulatory Compliance Officer (RCN).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 COMPLAINTOnce 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 analyses the content of the complaint and the documents that accompany it, having the autonomy to request the documents and information it deems from the organization in order to carry out this analysis in a full and integral manner.After analysis, the person in charge must prepare a descriptive report of the actions carried out and the conclusions reached, keeping such report exclusively for herself and ensuring that no third party accesses it, whether 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 followsRegistration: the whistleblower registers their complaint in the 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 workflow, 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 communication addressed exclusively to the whistleblower.3 - CONCLUSION OF THE PROCEDUREThe whistleblower is informed at any time during the proceedings of the status of the steps taken, and is notified of the decision taken, as well as, where applicable, of the measures adopted, up to a limit of 90 days after receipt of the complaint.
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, such as the possibility of anonymous performance or breach of confidentiality duty, constitutes a serious administrative offence punishable by a fine of 500 to 12,500 euros if the agent is a natural person, or 1,000 to 125,000 euros if the agent is a legal person.DILS, 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.
