At CAFF S.L., we firmly believe in the importance of fostering a safe, ethical, equal, and trustworthy environment for all our employees, clients, and partners in general.

For this reason, we have implemented a robust Ethical Channel. A channel through which any potential breach or irregularity within the organization can be reported, as described in Law 2/2023 of February 20, regulating the protection of persons who report regulatory violations and fight against corruption.

WHAT CAN BE REPORTED?

You can report through the Ethical Channel any actions you believe may constitute a breach of legal regulations, the Code of Ethics, or any current internal regulations, such as:

• Fraud and corruption-related behavior.
• Conduct related to workplace safety, health, and hygiene.
• Discrimination and harassment in the workplace.
• Conduct related to information security, data protection, and securities markets.
• Anticompetitive practices.
• Conduct contrary to human rights or environmental damage.
• Other possible criminal or administrative violations.

KEY FEATURES:

Confidentiality: We understand that confidentiality is essential to encourage individuals to report misconduct. We guarantee absolute confidentiality throughout the process and protect the whistleblower’s identity to the extent permitted by law. It is also possible to submit an anonymous report.

Impartial investigation process: Once a report is submitted, our team of experts will thoroughly investigate the matter objectively and diligently, in accordance with internal regulations and applicable law. The rights of all involved parties, particularly the presumption of innocence, will be respected throughout the process.

Protection against retaliation: We do not tolerate any form of retaliation against whistleblowers acting in good faith. We are committed to protecting the rights and integrity of those who report any irregularity. Disciplinary action will be taken against anyone who retaliates against a whistleblower.

Resolution and follow-up: Once the investigation is completed, we will take the necessary steps to address the identified issue and, where possible, implement corrective measures to prevent future violations. In addition, we are committed to keeping the whistleblower informed about the progress and resolution of their report, whenever possible and allowed by law.

HOW TO SUBMIT A REPORT?

There are two options.

1. Through the co-resol app:

1. Download the co-resol app and allow notifications. It is free and available on the App Store and Google Play.
2. Click the “Haz un click” button and enter the code CAFF.
3. Select the channel button.
4. Write your message as specifically as possible. You can attach images and documents.
5. Identify yourself or choose the anonymous option. In either case, you must accept the Privacy Policy.
6. After completing these steps, you will receive a message confirming receipt of your report.
7. Communication regarding the report will be conducted through a secure chat (accessible via the chat button on the app’s home screen) until the case is closed.

2. Through the website:

You can access it via this link:

https://co-resol.bcnresol.com/webclick

1. Click the “Haz un click” button and enter the code CAFF.
2. Select the channel button.
3. Write your message as specifically as possible. You can attach images and documents.
4. Identify yourself or choose the anonymous option. In either case, you must accept the Privacy Policy.
5. You will receive a unique identifier code and password, which you must keep to maintain communication via secure chat regarding the status of your report.
6. Each time you want to check for new messages or provide additional information, you must enter this code and password on the homepage by clicking the “Access a previous click” button to ensure confidentiality.

Important:

This Ethical Channel is not an emergency service. It should not be used to report situations involving an immediate threat. If you need assistance in such cases, please contact your local authorities and use the designated emergency channels.