Whistleblower regulations

Everyone should be able to raise (suspected) violation matters without having to worry about their own legal position. Moore MKW has, therefore, whistleblower regulations.

Regulations for reporting suspected misconduct or irregularities

Moore MKW feels it is important to have a sound integrity policy, including proper whistleblower regulations dealing with misconduct or irregularities, which reads as follows:

Article 1. Definition of terms

The following terms have the following meanings in these regulations:

  1. Moore MKW: the employer within the framework of these regulations, namely Moore MKW UA (Corporation), its affiliated members and its subsidiary companies;
  2. employee: those who are employed by Moore MKW;
  3. suspected misconduct: an employee’s presumption that there is a situation of misconduct within the organisation he/she works or has worked for, or in another organisation if he/she has dealt with that organisation through his/her work, inasmuch:
    1. the assumption is based on reasonable grounds which arose from the knowledge the Moore MKW employee gained through or resulting from his/her work at another company or another organisation, and
    2. societal interests are at stake regarding:
      1. the (imminent) violation of law, including an (imminent) criminal offence,
      2. an (imminent) threat to public health,
      3. an (imminent) threat to public safety,
      4. an (imminent) threat of environmental degradation,
      5. an (imminent) threat to the proper functioning of the company as a result of inappropriate actions or a failure to act,
      6. an (imminent) infringement of other regulations provided by law,
      7. an (imminent) waste of government funds,
      8. 8. a (threat of) knowingly withholding, invalidating or manipulating information regarding the aforementioned facts stated under i to vii;
    3. there is a breach or an imminent breach of European Union judicature.
  4. a suspected irregularity: a suspected irregularity or offence based on reasonable grounds of a general, operational or financial nature which took place under the responsibility of Moore MKW and is of such a serious nature that it falls outside the normal work processes and transcends the responsibility of the direct manager;
  5. confidential advisor: the person who has been appointed to function as such for Moore MKW. The names of the confidential advisors can be found in Scienta in the HRM manual.
  6. advisory centre for whistleblowers: the advisory centre that is established in the Temporary Advisory and Referral Point for Whistleblowers (see Bulletin of Acts and Decrees 2011, 427 and the Bulletin of Acts and Decrees 2015, 202);
  7. advisory department of the House for Whistleblowers: the advisory department of the House stipulated in article 3a, section 2, of the Whistleblower Protection Act;
  8. notification: the notification of a suspected misconduct or irregularity on the grounds of these regulations;
  9. reporting person: the employee or person who, while conducting (or has conducted) work related activities, submitted an allegation of misconduct or irregularity pursuant to these regulations;
  10. managing committee: the person(s) who undertakes managing committee duties for Moore MKW UA Corporation, of which Moore MKW is a member.
  11. compliance officer: the officer appointed by Moore MKW to supervise the compliance with legislation and the regulations within the organisation.
  12. investigators: those appointed by the managing committee to investigate the misconduct;
  13. external body: the body which, in the reporting person’s reasonable opinion, is most eligible to conduct the investigation into the suspected misconduct;
  14. external third party: any organisation or representative of an organisation which, according to the reporting person’s reasonable opinion, is directly or indirectly deemed to be able to resolve the suspected misconduct or have it resolved;
  15. investigatory department of the House for Whistleblowers: the investigatory department of the House stipulated in article 3a, section 3, of the House for Whistleblower Act;

Any terms referring to a male in these regulations can also refer to a female.

Article 2. Information, advice and support for the employee

  1. An employee can trust anyone within the organisation for consultation purposes about suspected misconduct.
  2. An employee can trust a confidential advisor upon requesting information, advice and support when reporting suspected misconduct .
  3. The employee can seek information, advice and support at the House for Whistleblowers in the event of suspected misconduct.

Article 3. Internal notification by a Moore MKW employee

  1. An employee who suspects misconduct or irregularity within Moore MKW can report this to the office manager or the managing committee.
    If the employee considers, on reasonable grounds, that the managing committee is involved in the misconduct or irregularities case, he can also notify the compliance officer. In that case “the managing committee” in these regulations can be considered as “compliance officer”.
  2. The employee can also report suspected misconduct or irregularity within Moore MKW via a confidential advisor. The reporting person can opt to remain anonymous. All communication will be via the confidential advisor.
    The confidential advisor will forward the report to the managing committee, or the compliance officer respectively as stipulated in the previous section, in consultation with the employee.
  3. A notification can be submitted in writing, orally, per telephone or by means of a meeting on location.
  4. The reporting person can opt to report to the managing committee entirely anonymously by means of a letter. In such a case feedback will not be possible.

Article 4. Internal notification by the employee of another organisation

  1. An employee of another organisation who in view of his work was in touch with Moore MKW and suspects misconduct within Moore MKW can notify the managing committee.
    If the employee of the other organisation suspects, on reasonable grounds, the managing committee is involved in the misconduct or irregularities case, he can also notify the compliance officer. In that case “the managing committee” in these regulations can be seen as “compliance officer”.
  2. The employee from another organisation, as stipulated in the previous section, can also report suspected misconduct within Moore MKW via a confidential advisor. The reporting person can opt to remain anonymous. In that case, all communication will be via the confidential advisor. The confidential advisor will forward the notification to the managing committee or the compliance officer, respectively, in consultation with the reporting person.
  3. A notification can be made in writing, orally, per telephone or by means of a meeting on location.
  4. The person reporting can opt to report to the managing committee entirely anonymously by means of a letter.

Article 5. Protection of the reporting person, being the employee, against discrimination

  1. Moore MKW will not discriminate against the reporting person acting in good faith and duly reporting misconduct and irregularities within Moore MKW, another organisation, an external body, as stipulated in article 14.
  2. In any case, discrimination is understood to be an infringement measure, as stipulated in section 1, such as:
    1. discharge other than at on one’s own request;
    2. early termination or not prolonging temporary employment;
    3. Not converting temporary employment into permanent employment;
    4. taking disciplinary measures;
    5. imposing a ban on an investigation, receiving a gagging order, a workplace and/or a contact ban with the reporting person or colleagues of the reporting person,
    6. an imposed appointment in another function;
    7. broadening or limiting the reporting person’s tasks, other than upon his own request;
    8. relocating or transferring the reporting person, other than upon his own request;
    9. denying a request by the reporting person for a relocation or transfer;
    10. changing the workplace or denying a request for this;
    11. denial of a salary increase, incidental rewards, a bonus or remunerations;
    12. denial of promotion opportunities;
    13. not accepting a sickness report or keeping the employee registered as being sick on a continuous basis.
    14. denying or refusing a request for leave;
    15. to issue leave, other than on the person’s own request;
  3. Discrimination as stipulated in section 1 also applies if there are reasonable grounds to address the reporting person about his functioning or to take a prejudicial measure against him as stipulated in section 2 but the measure taken by Moore MKW is disproportionate to those grounds.
  4. If Moore MKW is going to take a prejudicial measure against the reporting person in the near future, as stipulated in section 2, it will motivate why this measure is deemed necessary and why it does not relate to acting properly and in good faith regarding the notification about a suspected misconduct or irregularity, and will notify the reporting person properly about the measure.
  5. Moore MKW will ensure that the managers and colleagues of the reporting person will refrain from any form of discrimination which hinders the reporting person professionally and personally in connection with him acting properly and in good faith. In any case this includes:
    1. pestering , ignoring and precluding the reporting person;
    2. making unfounded or disproportionate accusations towards the reporting person regarding his functioning;
    3. factually imposing a ban on an investigation, receiving a gagging order, a workplace and/or a ban on having contact with the reporting person or colleagues of the reporting person, in whatever formulated manner;
    4. intimidating the reporting person with threats of certain measures if he continues to go through with the notification.
  6. Moore MKW will address employees who discriminate against the reporting person and can impose a warning or a disciplinary measure.

Article 6. Preventing discriminations against the reporting person

  1. The appointed confidential advisor, as stipulated in article 9, section 5, will discuss with the reporting person, and without delay, the risks associated with discriminations, how these risks can be limited and what the employee can do if he feels there is a case of discrimination. The confidential advisor will take care of the documentation and will submit the document to the reporting person for approval and signing. The reporting person will receive a copy.
  2. If the reporting person feels there is a discriminatory situation, he can discuss this immediately with the confidential advisor. The confidential advisor and the reporting person can also discuss which measures can be taken against the prejudice. The confidential advisor will be responsible for the documentation and will submit the report to the reporting person for approval and signing. The confidential advisor will send the report immediately to the managing committee. The reporting person will receive a copy.
  3. The managing committee will arrange the measures to be taken to combat discrimination.

Article 7. Protection of involved others against discrimination

  1. Moore MKW will not discriminate against people within the organisation who were consulted by the reporting person about the suspected misconduct and who acted as advisor to the reporting person.
  2. Moore MKW will not discriminate against the confidential advisor for executing the tasks set out in these regulations.
  3. Moore MKW will not discriminate against the investigators for executing the tasks set out in these regulations.
  4. Moore MKW will not discriminate against an employee who submitted a statement in good faith.
  5. Moore MKW will not discriminate against an employee in connection with providing documents to the investigator which he reasonably deems to be of importance for the investigation.
  6. Article 5, section 2 to 6 is equally applicable in terms of discriminating against the people mentioned above in sections 1 to 5.

Article 8. Confidential treatment of the notification by and the identity of the reporting person

  1. Moore MKW will make sure the information in the report will be kept in a manner that it will only be accessible physically and digitally to those who are involved in handling the notification.
  2. All those involved in handling a notification will not disclose the identity of the reporting person without the reporting person’s explicit written consent and will treat information about the notification confidentially .
  3. If a suspected misconduct or irregularity has been reported to the confidential advisor whereupon the reporting person has not consented to the disclosure of his identity, all correspondence will be sent to the confidential advisor and the confidential advisor will forward it immediately to the reporting person.
  4. All those involved in handling a notification will not disclose the identity of the people consulted by the reporting person without the reporting person’s and the advisor’s explicit written consent.

Article 9. Documenting, forwarding and confirmation of receipt of the internal notification

  1. If the employee reports a suspected misconduct or irregularity orally to the office manager, the managing committee, the compliance officer or confidential advisor, or provides a written report with a spoken explanation, they will, in consultation with the reporting person, document this in writing and will provide this record to the reporting person for approval and signing. The reporting person will receive a copy.
  2. If the notification is submitted to the office manager or a confidential advisor, they will forward it immediately to the managing committee.
  3. If the reporting person, the office manager or confidential advisor have a reasonable suspicion to believe the managing committee is involved in the suspected misconduct or irregularity case, they will forward this immediately to the compliance officer. In that case “the managing committee” in these regulations can be considered as “compliance officer”.
  4. The managing committee will confirm receipt of the notification within 7 days after its receipt. The confirmation of receipt will, in any case, include an extensive description of the notification, the receival date and a copy of the notification.
  5. If the notification was not submitted by a confidential advisor, the managing committee will appoint a confidential advisor immediately in consultation with the reporting person, bearing discrimination in mind.

Article 10. Handling of the internal notification by the employer

  1. The managing committee instigates an investigation into the suspected misconduct or irregularity, unless:
    1. the suspected misconduct is not based on reasonable grounds, or
    2. It is clear beforehand that the report does not relate to a suspected misconduct or irregularity.
  2. If the managing committee decides not to instigate an investigation, it will inform the reporting person in writing within two weeks. In doing so, grounds must be stated why the managing committee feels that the assumption is not based on reasonable grounds or does not relate to a suspected misconduct or irregularity.
  3. The managing committee assesses whether an external body, as stipulated in article 14, should be informed about the suspected misconduct or irregularity. If Moore MKW informs an external body, the reporting person will receive a copy unless there are serious objections to do so.
  4. The managing committee refers the investigation to investigators who are impartial, but in any case, not to investigators who are possibly involved or have been involved in the suspected misconduct or irregularity.
  5. The managing committee will inform the reporting person immediately in writing, but in any case within 3 months, about who will be conducting the investigation. In doing so, the managing committee will send a copy of the investigation assignment to the reporting person unless there are serious objections to do so.
  6. The managing committee will inform the people to whom the notification refers about the notification and will inform them about an external body as stipulated in section 3 unless the investigation or enforcement interests could be compromised.

Article 11. Conduct of the investigation

  1. The investigators will enable the reporting person to be heard. The investigators will deal with the documentation pertaining to this and will submit the document to the reporting person for approval and signing. The reporting person will receive a copy.
  2. The investigators can also enable others to be heard. The investigators will deal with the documentation pertaining to this and will submit the document to the person who was heard for approval and signing. The person who was heard will receive a copy.
  3. The investigators may request to inspect and to retrieve all documents within Moore MKW they, in all reason, deem are required to conduct the investigation.
  4. Employees may provide all documents which they deem, in all reason, necessary for the investigators to be informed in the framework of the investigation.
  5. The investigators will draw up a draft investigation report and enable the reporting person to add comments, unless there are serious objections to do so.
  6. Subsequently, the investigators will conclude the investigation report. They will send a copy thereof to the reporting person unless there are serious objections to do so.

Article 12. Moore MKW’s stance

  1. The managing committee will inform the reporting person in writing about their stance regarding the suspected misconduct or irregularity within eight weeks after the report. In doing so, the steps taken will be specified.
  2. If it has become clear that the taken stance cannot be provided within the stated term, the managing committee will inform the reporting person in writing. The reporting person will be informed when he can expect to receive the managing committee’s stance. If, as a result, the total term is more than 12 months, a reason for why a longer term is required must also be given.
  3. Upon conclusion of the investigation, the managing committee will assess whether an external body, as stipulated in article 14, of the internal notification, should be informed about the suspected misconduct and Moore MKW’s stance. If Moore MKW informs an external body, it will provide the reporting person with a copy, unless there are serious objections to do so.
  4. The people to whom the notification pertains to will be informed in a similar way, pursuant to the grounds stipulated in sections 1 to 3, unless the investigation and enforcement interests could be compromised.

Article 13. The investigation report with respect to hearing both parties and Moore MKW’s stance

  1. Moore MKW will provide the reporting person with an opportunity to react to the investigation report and to Moore MKW’s stance.
  2. Moore MKW will instigate a new or an additional investigation if the reporting person can, in reaction to the investigation report or Moore MKW’s stance, substantiate why he suspects the suspected misconduct or irregularities have not been investigated factually or properly or that the investigation report or Moore MKW’s stance is fundamentally erroneous. Articles 10 to 13 will apply equally to the new or additional investigation.
  3. If Moore MKW has informed an external body as stipulated in article 14, it will also provide the external body with the reporting person’s reaction to the investigation report and Moore MKW’s stance. The reporting person will receive a copy.

Article 14. External notification

It is possible to report a notification to external bodies designated by the Whistleblower Protection Act (article 2c Wetbc), without having to report internally first:

  1. the Consumer and Market Authority;
  2. the Financial Markets Authority;
  3. the Personal Data Authority;
  4. the Nederlandsche Bank N.V.;
  5. the House;
  6. the Inspectorate for healthcare and youth;
  7. The Dutch Healthcare Authority;
  8. the Nuclear Safety and Radiation Protection Authority, and
  9. organisations and (parts of) governing bodies authorised in one of the areas and designated by council order or by ministerial regulation, as stipulated in article 2, first section, of the directive.

Article 15. Internal and external investigation into discriminations against the reporting person

  1. The reporting person who feels discrimination in connection with the reporting of a suspected misconduct or irregularity can request the managing committee to investigate the manner in which he will be treated within the organisation.
  2. Articles 10 to 13 apply equally.
  3. Sections 1 and 2 will apply equally to the mentioned people stipulated in article 7 sections 1 to 6.
  4. The reporting person can also request the House of Whistleblowers to instigate an investigation into the manner in which Moore MKW treated him as a result of the notification of a suspected misconduct.

Article 16. Publication, reporting and evaluation

  1. The managing committee will ensure the publication of these regulations on the intranet and that they are made public on Moore MKW’s website.
  2. The managing committee will draw up a report annually regarding the policy with respect to regulations dealing with the reporting of suspected misconduct or irregularities and the execution of these regulations. In any case this report will include:
    1. information from the past year regarding the pursued policy regarding the handling of suspected misconduct and irregularities and the policy to be pursued in the coming year with respect to this issue;
    2. information about the number of notifications and an indication of the nature of the notifications, the outcome of the investigations and Moore MKW’s stances;
    3. general information about the experiences with combatting discrimination against the reporting person;
    4. information about the number of requests to investigate discrimination in connection with reporting suspected misconduct and irregularities and an indication of the outcome of the investigations and Moore MKW’s stances.

3. The managing committee will send a draft of the report, as stipulated in the previous section, to the Employees Council after which it will be discussed in a consultation meeting with the Employees Council.

4. The managing committee will provide the Employees Council the opportunity to express its views regarding the policy on how to deal with the notification of suspected misconduct and irregularities, the execution of these regulations and making these regulations known. The managing committee will deal with processing the Employees Council’s point of view in the report and will provide the Employees Council with the processing thereof for approval.

Article 17. Enforcement of the regulations

  1. These regulations will come immediately into force.