Whistleblowing policy

• Provide a secure channel for employees and business partners to report misconduct, unethical behaviour or other concerns.
• Protect whistleblowers from any form of reprisal or discrimination.
• Promote a company culture based on honesty and transparency.

Whistleblower: A natural person who provides information about an alleged violation that may harm the interests of the public, the company, or the employees, if the person considers the information to be true and the information was obtained in the performance of his/her duties or in the establishment of legal relationships related to the performance of his/her duties.

Whistleblowing: a criminal offence, an administrative offence or any other breach of the law (act or omission), including conduct that does not comply with the principles of the Code of Conduct.

Employees and business partners can report such irregularities:

• Financial irregularities such as fraud or theft.
• Security breaches that endanger the safety of employees or the public.
• Environmental offences that harm the environment.
• Unethical behaviour such as corruption or conflict of interest.
• Any other misconduct contrary to company policy, applicable law and the Code of Conduct.

The report can be submitted by sending an e-mail to alert@kreiss.lv.

Report form here: https://www.kreiss.lv/wp-content/uploads/2025/06/Trauksmes_celaja_Forma_LV.docx

Please include a detailed description of the problem (who, what, when, how). Please send evidence with your report - photos, documents, copies of emails, etc. Please note that general allegations cannot be investigated.

For questions or complaints directly related to your workplace, please contact your supervisor.

Anonymous reporting is available on the website: https://forms.kreiss.eu/whistleblower

Whistleblowing CommitteeA: The company has a whistleblowing committee responsible for reviewing reports

Whistleblowers are protected from adverse consequences that may result from whistleblowing. Kreiss ensures that the personal data of whistleblowers are pseudonymised and protected.

Privacye: Whistleblowers' identities are protected and information about the report is treated confidentially.

Protection against reprisalsA: Whistleblowers are protected against any reprisals such as dismissal, demotion, threats or discrimination. Anonymity and confidentiality are guaranteed for employees who report wrongdoing. Any form of retaliation against whistleblowers will be considered a serious violation and will be sanctioned accordingly.

When an infringement report is received, the following investigation procedure is followed:

Receiving a message: the Whistleblowing Committee receives the report and registers and pseudonymises it

Initial assessment: The Committee carries out an initial assessment to determine the reliability and seriousness of the report.

InvestigationsA: Each report is thoroughly investigated and the necessary steps are taken to confirm or reject the report. If the report is considered credible, a full investigation involving the relevant experts is launched, while ensuring the protection of the whistleblower

Report preparation: The investigation is followed by a report with conclusions and recommendations.

 FeedbackWhistleblowers are informed within 7 working days of the outcome of the investigation and the measures taken, where possible and appropriate

Action: Based on the findings of the investigation, the necessary measures are taken to remedy the infringement and improve the company's performance.

The company will provide regular training and information on the whistleblowing policy and procedure. Employees will be provided with information on reporting channels, protective measures and the investigation process.

This policy will be regularly reviewed and updated to ensure its effectiveness and compliance with current laws and regulations. Any changes to the policy will be communicated to employees.