COMAR SRL MECHANICAL WORKSHOPS promotes an open corporate culture, based on ethics, transparency and responsibility, and inspired by corporate values. For this reason, it asks all those who are part of it, such as administrators, executives, control bodies, managers, employees and other collaborators, and all its partners, to operate in full compliance with Laws and Regulations, Ethical Code and Human Rights.
The Company strongly encourages its stakeholders to report (so-called whistleblowing) any wrong, dishonest or illegal activity - potential, highly probable or already committed - as well as behaviors that may cause harm or damage, even to the image of COMAR SRL.
For this purpose, the company has implemented specific rules and a management process in accordance with the "Whistleblowing" Legislative Decree 24/2023 to provide potential whistleblowers with safe channels that guarantee the confidentiality of their identity and the information contained in the report and their protection from any retaliation.
The following are excluded from the scope of application of the regulations: reports concerning the whistleblower′s personal interests, complaints or grievances of a personal or commercial nature, demands or requests that fall under the discipline of the employment relationship. In the case of groundless reports, made in bad faith or with serious negligence, COMAR SRL reserves the right to act in defense of its own interests and to protect the injured parties.

MANAGEMENT OF REPORTS
COMAR SRL has appointed an external committee of experts in whistleblowing regulations, organizational models under legislative decree 231/01 and management systems, Union law and industrial relations and labor law, for the management of Whistleblowing reports. The committee is characterised by its autonomy, impartiality and independence from processes that could be the subject of reports. The company has also provided an external digital platform, managed by a specialized third party, to ensure the effectiveness and confidentiality of the reporting process and to provide broad and indiscriminate access to anyone who wishes to make a report. The company encourages whistleblowers to favor identified and non-anonymous reports, in order to streamline and make investigations more effective, although anonymous reports are also accepted, as long as they are fully substantiated.
In order to ensure the effectiveness of the reporting process and to provide broad and indiscriminate access to anyone who wants to make a report, it has made available a variety of alternative communication channels, such as:

• IT platform accessible at the dedicated link on the company website
• Oral reporting to the Committee of Experts or one of its members (upon request at the email address whistleblowing@cnvv.it)

The Whistleblowing Committee guarantees the monitoring of the functionality of these communication channels, and should be contacted in case of any malfunctions.

DOCUMENTATION
The Whistleblowing documentation of COMAR SRL is available at the following links:

• Information DOWNLOAD
• Operational procedure DOWNLOAD