Whistleblowing Classification

Right after receipt of whistleblowing, the Internal Audit Department shall classify it according to its type and assign a priority rank based on its relevance, in line with the company's Annual Audit Plan.

The whistleblowing classification must be justified in detail and take into account aspects related to CENIBRA's Code of Conduct and other corporate governance policies.

The control and follow-up of any whistleblowing involving a Director or Internal Audit employee must meet with the following criteria:

Director – The reported event must be under the Internal Audit Department’s control.

Internal Audit Department employee – The reported event must be under the Ethics Committee’s control.