Whistleblowing Policy

• Provide a safe channel for employees and partners to report violations, unethical behavior, or other concerns.
• Protect whistleblowers from any retaliation or discrimination.
• Promote a company culture based on honesty and transparency.

Whistleblower: An individual who provides information about a potential violation that may harm the public, the company, or employees’ interests, if the person believes the information to be true and it was obtained while performing job duties or establishing legal relationships related to job duties.

Whistleblowing case: A criminal offense, administrative violation, or other legal norm violation (action or inaction), including behavior that does not comply with the principles of the Code of Ethics.

Employees and partners can report the following types of violations:

• Financial violations, such as fraud or theft.
• Safety violations that endanger employees or public safety.
• Environmental violations that harm the environment.
• Unethical behavior, such as corruption or conflicts of interest.
• Any other violations that contradict company policy, applicable legislation, and the Code of Ethics.

You can send report to alert@kreiss.lv .

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

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

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

Anonymous reporting – is available on web site https://forms.kreiss.eu/whistleblower

Whistleblowing Committee: The company has established a whistleblowing committee responsible for reviewing reports.

Whistleblowers are protected from adverse consequences that may arise from reporting. SIA Kreiss ensures that whistleblowers’ personal data is pseudonymized and protected.

Confidentiality: The identity of whistleblowers is protected, and information about the report is processed confidentially.

Protection against retaliation: Whistleblowers are protected from any retaliation, such as dismissal, demotion, threats, or discrimination. Employees who report violations are guaranteed anonymity and confidentiality. Any form of retaliation against whistleblowers will be considered a serious violation and will be appropriately punished.

When a report of a violation is received, the following investigation procedure is carried out:

Receiving the report: The whistleblowing committee receives the report, registers it, and pseudonymizes it.

Initial assessment: The committee conducts an initial assessment to determine the credibility and seriousness of the report.

Investigation: Each report is thoroughly investigated, and necessary actions are taken to confirm or reject the report. If the report is deemed credible, a full investigation is initiated, involving relevant experts while ensuring the whistleblower’s protection.

Report preparation: After the investigation, a report with conclusions and recommendations is prepared.

Feedback: Whistleblowers are informed within 7 working days about the investigation results and actions taken, if possible and appropriate.

Action: Based on the investigation’s conclusions, necessary measures are taken to address the violation and improve the company’s operations.

The company will provide regular training and information on the whistleblowing policy and procedure. Employees will be informed about reporting channels, protection 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.