Ethics channel

At INDUSTRIAL BREINCO, S.A. we firmly believe in the importance of fostering a safe, ethical, inclusive, and trustworthy environment for all our employees, clients, and partners.

For this reason, we have implemented a robust Ethics channel— a channel where any potential non-compliance or irregularity within the organization can be reported, as established byLaw 2/2023, of February 20, regulating the protection of persons reporting regulatory violations and combating corruption.

WHAT INCIDENTS CAN BE REPORTED?

You can report through the Ethics Channel any incidents you consider may constitute a breach of legal regulations, the Code of Ethics, or any internal policies in force, such as:

• Conduct related to fraud and corruption.
• Conduct related to workplace safety, health, and higiene.
• Discrimination and harassment in the workplace.
• Conduct relating to information security, data protection and securities markets.
• Anti-competitive practices.
• Conduct contrary to human rights or causing environmental harm.
• Other potential criminal or administrative offences.

KEY FEATURES:

Confidentiality: We understand that confidentiality is essential to encourage individuals to report concerns. We guarantee absolute confidentiality throughout the process and protect the identity of the reporting person to the fullest extent permitted by law. Anonymous reporting is also available.

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 parties involved, including the presumption of innocence, will be respected throughout the process.

Protection against retaliation:We do not tolerate any form of retaliation against individuals who report concerns in good faith. We are committed to safeguarding the rights and integrity of those who come forward to report irregularities. Appropriate disciplinary measures will be taken against anyone who retaliates against a whistleblower.

Resolution and follow-up: Once the investigation is complete, we will take the necessary actions to address the identified issue and, where possible, implement corrective measures to prevent future violations. We are also committed to keeping the reporting individual informed about the progress and outcome of their report, whenever possible and permitted by law.

HOW TO SUBMIT A REPORT?

There are two options.

• Via the Co-Resol app:

1. Download the Co-Resol app and enable notifications. It is free and available on the App Store and Google Play.
2. Click the “Just click” button and then enter the code BREINCO
3. Select the channel button.
4. Write your message as clearly and specifically as possible. You can attach images or supporting documents.
5. Identify yourself or select the anonymous option. In either case, you must accept the Privacy Policy.
6. Once you have completed these steps, you will receive a confirmation message acknowledging your submission.
7. Follow-up communication regarding your report will be conducted through a secure chat (accessible via the chat button on the app’s home screen) until the case is closed.

• Via a website:

You can access it via this link:

1. Click the “Just click” button and then enter the code BREINCO
2. Select the channel button.
3. Write your message as clearly and specifically as possible. You can attach images or supporting documents.
4. Identify yourself or choose the anonymous option. In either case, you must accept the Privacy Policy.
5. In this case, you will receive a unique identifier code and password that you must save in order to maintain communication via a secure chat regarding the status of your report.
6. Whenever you want to check for new messages in the chat or provide additional information, to ensure confidentiality, you must enter this code and password on the homepage using the “Access a previous click” button.

Please note:

This Ethics Channel is not an emergency service. It should not be used to report situations that pose an immediate threat. If you require assistance in such cases, please contact your local authorities and use the appropriate emergency channels.