Procedure for Reporting Violations of the Law
Effective from 01.01.2025
1. GENERAL PROVISIONS
1.1. This procedure (hereinafter referred to as the Procedure) of Eskaro AS (hereinafter Eskaro) for reporting violations of European Union law provides for the reporting and handling of violations concerning Eskaro. The Procedure governs internal reporting.
1.2. The Procedure is not intended for resolving consumer and employment disputes, or disputes arising from customer or service contracts.
1.3. The Procedure complies with the Whistleblower Protection Act concerning breaches of European Union law.
1.4. Eskaro reserves the right to amend the Procedure unilaterally. The amended Procedure will be made available on the Eskaro AS website at https://www.eskaro.com/est/ with an appropriate notice in the document header.
2. NATURE OF THE VIOLATION
2.1. Within the meaning of this Procedure, a violation is any act or omission by Eskaro AS, its employees, partners, or related persons that contravenes existing legislation or the purpose of such legislation.
2.2. The violation must be related to a breach of EU legal obligations in the following areas, known through work-related activities:
- Public procurement;
- Financial services, products, and markets, and prevention of money laundering and terrorist financing;
- Product safety and compliance;
- Transport safety;
- Environmental protection;
- Radiation protection and nuclear safety;
- Food and feed safety, animal health, and animal welfare;
- Public health;
- Consumer protection;
- Protection of privacy and personal data, and security of network and information systems;
- Violations affecting the financial interests of the EU as referred to in Article 325 of the Treaty on the Functioning of the EU (TFEU);
- Violations affecting the internal market as referred to in Article 26(2) of the TFEU, including corporate tax infringements and arrangements aimed at obtaining tax advantages contrary to the spirit of tax legislation.
3. ESSENCE OF REPORTING
3.1. A whistleblower is a natural person who reports a work-related violation and has reasonable grounds to believe that a violation has just occurred or has already been committed.
3.2. This Procedure ensures protection and rights for the following persons:
- Persons employed by the company under employment or other civil law contracts;
- Members of governing bodies and shareholders of Eskaro;
- Persons who became aware of the violation during pre-contractual negotiations or whose employment ended before the report;
- All service providers to Eskaro, including posted workers, temporary employees, external consultants, and interns.
3.3. Protection is granted if the report is submitted in accordance with clause 5.3 of this Procedure.
4. WHISTLEBLOWER’S RIGHTS
4.1. The whistleblower has the right to remain anonymous. Eskaro ensures anonymity and confidentiality when receiving the report, providing feedback, and applying follow-up measures. Reports will only be disclosed and used for investigation and actions. If criminal proceedings are initiated, confidentiality will be protected in accordance with the Criminal Procedure Code.
4.2. The whistleblower has the right to receive information on the receipt of the report and any follow-up measures.
4.3. The whistleblower is not liable for any legal consequences of the disclosure if it was reasonably necessary to reveal the violation, except in cases where the disclosure itself is criminal. They are also not liable for obtaining access to the information unless such access constitutes a criminal offense.
4.4. No retaliatory measures may be taken against the whistleblower. Retaliation is any work-related negative consequence due to whistleblowing. If the whistleblower proves they submitted a report and suffers consequences, the burden of proof lies on the retaliating party.
4.5. It is forbidden to knowingly submit false reports. The whistleblower must act in good faith and only provide facts and claims that they reasonably believe to be true.
5. THE REPORT
5.1. A violation can be reported via email to eskaro@eskaro.com (Whistleblowing Channel). For anonymity, the web form is recommended. Reports are processed by an internal compliance officer (Handler).
5.2. Reports must be submitted in good faith and with a reasonable belief in their accuracy. Knowingly submitting false or malicious reports is prohibited and legally punishable.
5.3. A report should contain at least the following:
- Name of the reporter*;
- Personal ID code or date of birth*;
- Contact details (email and phone number)*;
- Description of the relationship with Eskaro AS*;
- Time and place of the violation;
- Detailed description of the violation;
- Persons involved, if possible with names and contacts;
- Persons informed via the reporter;
- Other informed parties;
- Supporting evidence (documents, photos, videos);
- Whether the reporter wishes to receive confirmation and further notifications. If no such note is included, confirmation and notices will be sent to the email address provided. If none is given or report is anonymous, it is assumed no updates are expected.
5.4. Fields marked with [*] are optional if the reporter wants to remain anonymous.
5.5. By submitting the report, the whistleblower confirms the information is believed to be true and not knowingly false.
5.6. The report should include as much detail as possible for effective processing.
6. HANDLING REPORTS
6.1. The Handler performs an initial analysis and ensures the confidentiality of the whistleblower unless waived.
6.2. If Eskaro lacks competence, the report will be forwarded to the competent authority and the reporter will be informed within five working days.
6.3. If the report suggests a criminal offense, it will be forwarded to the Prosecutor’s Office or relevant investigation body, such as the Police and Border Guard, the Tax and Customs Board, or the Competition Authority.
6.4. Receipt of the report will be confirmed within seven days.
6.5. If the reporter has forbidden confirmation or if doing so would jeopardize their anonymity, no confirmation is sent.
6.6. If the report cannot be processed (e.g., not meeting the violation criteria in clause 2), the Handler will refuse to proceed and notify the reporter.
6.7. Feedback on follow-up measures will be provided within three months of receipt, including final outcomes.
6.8. No feedback is given if the report is anonymous, the reporter refuses feedback, or feedback could compromise anonymity.
6.9. The content of the report may only be disclosed to the extent necessary. The reporter’s identity may not be revealed without written consent.
7. PERSONAL DATA PROCESSING AND RETENTION
7.1. Personal data, including sensitive data, collected during the handling of reports is processed only for that purpose and in accordance with the Personal Data Protection Act.
7.2. Reports are retained for three years after providing feedback, as per Government Regulation.