Whistleblower Protection Policy

In Compliance with the Law of 16 May 2023

At Value Partners, we are committed to upholding the highest standards of integrity and transparency in all our business dealings. In line with the Law of 16 May 2023, which transposes Directive (EU) 2019/1937, we have established a secure and confidential channel for reporting any breaches of Union law or company policies.

Our Commitment:

• Confidentiality and anonymity: We ensure the confidentiality of the identity of whistleblowers. Reports can be made anonymously, and we take all necessary measures to prevent any breach of confidentiality.
• Protection from retaliation: Whistleblowers are safeguarded from any form of retaliation, discrimination, or unfair treatment resulting from their reporting.
• Fair and impartial handling: All reports will be handled with due diligence and impartiality. We are committed to investigating all reports thoroughly and fairly.
• Feedback and communication: We ensure timely acknowledgment of the receipt of reports and, where possible, provide feedback on the outcomes of investigations.

How to Report:
To make a report, please access our dedicated reporting channel below by clicking on “report an offence”. This channel is designed to be user-friendly and secure, ensuring that your concerns are addressed promptly and effectively.

While we encourage the use of our internal reporting channel as the primary means for raising concerns, we recognize the importance of flexibility and additional options. In this regard, there is also the possibility to report through the whistleblowing channel of the OEC (Ordre des Experts-Comptables).

Scope of Reports:
We invite reports concerning any suspected infringements of legal regulations or deviations from our ethical guidelines. Our channel is open for addressing issues that may compromise our adherence to legal standards or the ethical values that underpin our company’s operations.

Follow-Up:
We are dedicated to ensuring that all reports are followed up responsibly and in accordance with the law. Our team is trained to handle such reports with the utmost professionalism and discretion.

We encourage our employees, clients, and partners to use this channel to report any concerns they may have regarding breaches of legal or ethical standards. Your voice is important to us, and we are committed to listening and responding appropriately.

At Value Partners we are dedicated to maintaining an environment of integrity and trust, ensuring that all stakeholders can focus on their core business with confidence.