The legal obligation established in Law 2/2023 of February 20, regulating the protection of individuals who report regulatory violations and the fight against corruption, aims to ensure that companies have a reporting channel that offers adequate protection against retaliation against those who report any actions or omissions committed by individuals within the company’s legal framework (serious or very serious administrative or labor violations, or potential criminal offenses). This System is a set of tools and procedures intended to facilitate the detection and management of potential violations within the organization.
GOSAN Group, S.A. has established a reporting channel accessible to all individuals who wish to make inquiries or report irregularities or regulatory violations by email at [email protected] or through the GOSAN Group, S.A. website using a form (Reporting Form) accessible at https://gosan.net/es/canal-de-denuncia.
Interested parties not organically linked to the organization (clients, suppliers, and subcontractors) may also use the reporting channel publicly posted on the entity’s website. These parties will be treated in the same way and under the same security conditions as if the complaint were filed by a person within the organization.
In these cases, the reporting channel is not a substitute for, nor can it be confused with, customer service. The dynamics of both resources are different and serve different purposes. The Channel Responsible Body will forward to the person responsible for customer service those communications that it understands are within its jurisdiction, and this person will forward to the Channel Responsible Body those communications or complaints that may present indications of an irregularity that falls within the scope of compliance.
Which conduct is subject to reporting, grouped into the following categories:
- Immoral or illegal conduct or actions in the performance of work. The commission of conduct that may violate occupational risk regulations, compromising occupational health and safety, or that constitutes a violation of GOSAN, S.A.’s labor provisions, procedures, or codes of ethics.
- Improper or profit-making management of company resources. Conflicts of interest, use of company assets for personal purposes, or inadequate management or handling of resources.
- Theft: Any type of theft, robbery, or theft of personal property.
- Workplace harassment. Any type of abuse of power and harassment (workplace or otherwise) through intimidation, verbal, written, or physical threats.
- Sexual harassment at work: any type of sexual harassment, harassment based on sex, harassment based on sexual orientation, sexual identity, and/or gender expression.
- Discriminatory treatment or influence peddling. Mobbing (different treatment of an employee compared to their colleagues for reasons unrelated to job performance), influence peddling, or improper use of information.
- Misuse of classified information.
- Fraud and corruption. Actions or omissions that may constitute a serious or very serious criminal or administrative offense, such as fraud, tax fraud, money laundering, or any other type of corruption.
In any of the aforementioned cases, the informant may choose to remain anonymous (not reveal their identity) or identify themselves. In the latter case, their confidentiality will be guaranteed in full compliance with the provisions of Law 2/2023 and personal data protection regulations.
The informant shall have the right to know the status of the processing of their communication and the results of the investigation (with an obligation of confidentiality), except in cases where they have expressly opted out of receiving communications or the confidentiality or success of the investigation may be compromised. To do so, they must provide an email address or other means of communication and agree to maintain the confidentiality of the content of the notifications received.
To analyze the provisional plausibility of the information, the reporting party should provide as much information as possible about the alleged violation, including:
- A basic description of the events. What alleged violation may have been committed and how?
- The dates (approximate) on which it was committed. When?
- The persons suspected of having committed the violation, participants in it, and other potential knowledgeable individuals. Who?
- Documents, audio recordings, videos, data, or any other sources of information (whether paper or electronic) that can be used to corroborate or clarify the alleged violation. What evidence or clues are available?
The reporting person who has communicated information in writing will receive an acknowledgment of receipt within 7 calendar days of receipt of the information from the System Manager (unless the reporting person has declined to receive information or has made an anonymous communication without indicating any means of contact).
When the System Manager considers that the information received is totally or partially confusing or insufficient, they may request the reporting person who has identified themselves (or provided a means of communication) to provide the corresponding extensions or clarifications.
Preliminary Analysis of the Information
The System Manager will conduct a preliminary analysis of the information and take one of the following decisions:
- Initiate an investigation.
The appropriate steps will be taken to clarify the facts and identify the persons allegedly responsible.
If the successful completion of the investigation permits, the person or persons affected will be informed of the facts, giving them the opportunity to make representations. In all cases, the identity of the informant will be kept confidential and may not be revealed to the person or persons affected.
Once all the investigation procedures have been completed, the person responsible for the System will prepare a final report detailing the conclusions drawn and their assessment of the reported facts. Two possible actions may be proposed:
- Closing the procedure.
If the person considers that the incident does not constitute an offense, that its perpetration is not sufficiently justified, or that no known perpetrator has been identified.
- Proposal to continue the procedure.
If the person considers that the investigations conducted contain reasonable indications that an offense may have been committed by the person or persons affected.
In this case, the Court may propose, depending on the circumstances: filing a criminal complaint with the corresponding prosecutor’s office or court; filing an administrative complaint with the appropriate authority; and/or adopting corrective measures.
Final Decision
The System Manager will forward the final report to the Administrative Body, so that they can decide whether to close the case or agree to some or all of the proposals made by the System Manager.
Generally, this decision must be made within a maximum of 3 months from the acknowledgment of receipt of the communication (if no acknowledgment of receipt has been sent—because it is an anonymous communication, for example—the deadline will begin 7 calendar days after receipt of the communication). However, the deadline may be extended by another 3 months if the investigation is complex.
GOSAN, S.A. will guarantee the protection of the informant in good faith against possible retaliation by the organization or third parties. Retaliation includes not only disciplinary retaliation, but also restrictions on internal promotion, access to training, conciliation measures, etc.
However, certain requirements are required for such protection to be granted: The information provided must be truthful or the informant must have reasonable and objective justification for believing its veracity at the time of communication. Furthermore, the information must not have been obtained illegally, nor must it already be public knowledge or be based on mere rumors or assumptions.
Law 2/2023 establishes that intentionally reporting false information is considered a very serious offense, which may result in financial penalties of between €30,001 and €300,000. Furthermore, this conduct of providing false information may be subject to disciplinary action by GOSAN.
