Whistleblowing Policy: Protecting Employees Who Speak Out

At Grant Thornton Ireland, we are dedicated to fostering an environment where employees feel comfortable reporting wrongdoing and misconduct without fear of retaliation. Our whistleblowing policy aims to provide a safe and confidential way for employees to raise concerns or disclose information about alleged breaches of laws, regulations, or company policies.

How We Handle Whistleblower Disclosures

When we receive a whistleblower disclosure, we will:

• Acknowledge receipt of the disclosure and arrange to meet with you as outlined above
• Inform you of how we propose to investigate the matter and keep you informed of our actions, including the outcome of any investigation
• Provide an update on the likely time scales for each step taken

We may need to keep certain details confidential due to legal considerations or to protect individuals involved in the investigation. However, we will always ensure that the integrity of the process is maintained.

Protecting Employees Who Speak Out

If a concern is raised and subsequently found not to be upheld by an investigation, no action will be taken against the employee who made the disclosure. In fact, we guarantee protection against any penalization or retaliation. However, if it is determined that an unfounded allegation was made with malicious intent, disciplinary action may be taken.

External Disclosures

While we encourage employees to report concerns internally, there may be circumstances where an external disclosure is necessary. Employees should be aware that different rules and regulations apply to external disclosures, which may have more onerous obligations. For further guidance, please refer to the links provided below:

• Republic of Ireland: Citizens Information – Protection for whistleblowers
• Northern Ireland/UK: https://www.nidirect.gov.uk/articles/blowing-whistle-workplace-wrongdoing
• Isle of Man: https://www.gov.im/media/1354615/whistleblowing-a-brief-guide-august-2019.pdf

Communication, Monitoring, and Review

Our whistleblowing policy will be communicated to all employees and stakeholders. It will also be subject to regular monitoring and review to ensure its effectiveness.

Reporting a Whistleblower Disclosure

To report a whistleblower disclosure, please visit our online portal at http://grant-thornton-ireland.ethicspoint.com/ or call our hotline numbers:

• 1800 851 827 (Republic of Ireland)
• 0800 048 5492 (United Kingdom and Northern Ireland)

You can choose to remain anonymous if you wish.

Conclusion

Remember, your voice matters. We are committed to creating a culture where speaking out is encouraged and protected.