Ethical channel

EMUCA, S.A. places at the disposal of interested parties, in compliance with and under the protection of Law 2/2023, a communication channel for the receipt of information relating to:

• Actions or omissions that may constitute a serious or very serious criminal or administrative offence.
• Actions or omissions that may constitute infringements of European Union law, as provided for in art. 2.1.a).
• Infringements of labour law in matters of health and safety at work.

The communication channel is also enabled to receive information that involves non-compliance with current legal regulations, as well as to receive any queries, complaints or suggestions regarding Compliance.

The communications made will be received and processed by the Body Responsible for the Channel (Compliance Committee - Compliance Officer Role) and by the Governing Body (Sole Administrator) of EMUCA, S.A.

If you consider that any of the persons who are going to receive your complaint (the Body Responsible for the Channel or the Governing Body) is a participant or is involved/involved/involved in the reported facts, you may block the communication to that body, leaving it out of the processing and investigation.

EMUCA, S.A. expressly prohibits acts constituting retaliation, including threats of retaliation and attempted retaliation against persons who submit a communication in accordance with the provisions of the Law.

Maximum confidentiality and anonymity is guaranteed in the processes of investigation of the information received and the treatment of the same with objectivity, impartiality and transparency, subject to the regulations on the protection of personal data and in compliance with Law 2/2023, of 20 February, regulating the protection of persons who report regulatory infringements and the fight against corruption and Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report infringements of Union law.

The identity of the reporter will in any case be kept confidential and will not be disclosed to the persons to whom the facts reported relate or to unauthorised third parties.

The following rules must be observed when filling in the forms:

• The information provided must be truthful.
• Communications must be made in good faith.
• Do not share personal data of third parties unrelated to the reported facts.
• Do not share personal data included in the special categories of data (health, ideology, trade union membership, religion, sexual orientation, beliefs or racial or ethnic origin, etc., art. 9 LOPDGDD).

The informant who, in bad faith, submits a manifestly unfounded or malicious communication with the intention of causing unjustified damage, may be subject to the adoption of the appropriate measures or, where appropriate, to notification to the competent authorities for the initiation of any proceedings that may be necessary.

Once you have filled in the corresponding form, ÉticoAldía will generate an acknowledgement of receipt that you can print or "save as PDF".

For more information on the general principles of the information management procedure and the use of the channel, you can access the following documents:

• Channel Policy (See document "Communication channel policy").
• Channel management procedure (See document "Channel management procedure").