Everyone must be able to question (suspected) malpractices without having to fear for their own legal status. Moore MKW has, therefore, whistleblowers’ regulations. These regulations have been made public and have been published on our website.
Regulations regarding how to deal with reporting suspected malpractices or irregularities
Moore MKW feels it is important to follow a proper integrity policy and has therefore, as part thereof, drawn up a good whistleblowers’ policy with regulations on how to deal with reports or suspicions of a malpractice or irregularity, which is as follows:
Article 1. Definitions
The following terms in these regulations are understood to be:
Moore MKW: The employer in view of these regulations, being Coöperatie Moore MKW UA, its affiliated members and its affiliated companies;
employee: the person employed by Moore MKW;
suspicion of malpractice: an employee’s suspicion that there is a case of malpractice within the organisation he is working or has been working for, or within another organisation he has dealt with in view of his work, inasmuch:
The suspicion is based on reasonable grounds, emanating from the knowledge the employee gained at Moore MKW or from the knowledge the employee gained through his activities within another company or another organisation, and
The public’s interest is compromised upon:
(imminent) violation of a legal regulation, including a (threat of a) criminal offence,
(imminent) threat to public health,
(imminent) danger to public safety,
(imminent) danger of environment degradation,
(imminent) danger to the proper functioning of the organisation as a result of improper acts or failure to act.
(imminent) violation of other regulations than a statutory provision,
(imminent) waste of government funds,
(a threat of) wilfully withholding, destroying or manipulating information regarding i to vii stated above;
There is case of a violation of European Union law.
suspicion of an irregularity: a suspicion, based on reasonable grounds of a flaw or iniquity of a general, operational or financial nature, which is under Moore MKW’s responsibility and is so serious that it falls beyond the regular working processes and transcends the responsibility of the direct manager;
confidential advisor: the person who has been appointed to act for Moore MKW as such. The names of the confidential advisors can be found in Scienta in the HRM manual.
whistle blowers help desk: the help desk which was established at the Temporary resolution Commission help and referral desk (Tijdelijk besluit Commissie advies-en verwijspunt klokkenluiden) (see Bulletin of Acts and Decrees 2011, 427 and Bulletin of Acts and Decrees 2015, 202);
House for Whistleblowers advisory department: the advisory department of the House, as stipulated in article 3a paragraph 2 of the whistleblower protection act;
notification: the notification of a suspected malpractice or irregularity on the grounds of these regulations;
the reporting person: the employee or person who (has) carried out work related activities and suspects malpractice on the grounds of these regulations;
executive board: the person(s) who on Coöperatie Moore MKW UA’s behalf, of which Moore MKW is a part of, manage(s) Moore MKW on a day-to-day basis.
compliance officer: the official who has been appointed by Moore MKW to monitor compliance with legislation and regulations within the organisation.
investigators: those whom the executive board assigns to investigate the malpractice;
external body: the body which, according to the reporting person’s reasonable judgement, is best qualified to file an external notification pertaining to a malpractice;
external third party: any organisation or representative of an organisation which, according to the reporting person’s reasonable judgement, can be deemed to be able to resolve the suspected malpractice or have it resolved, directly or indirectly;
investigation department of the House for Whistleblowers: the department of the House, as stipulated in article 3a, paragraph 3, of the Whistleblower Protection Act;
In these regulations ‘he’ is understood to include ‘she’.
Article 2. Information, advice and support for the employee
An employee can consult everyone in the organisation confidentially regarding a suspected malpractice.
An employee can request, in all faith, information, advice and support from a confidential advisor when notifying a suspected malpractice.
The employee can request information, advice and support pertaining to a malpractice from the House for Whistleblowers.
Article 3. Internal notification by a Moore MKW employee
An employee who suspects a malpractice or irregularity within Moore MKW can notify the office management or the executive board.
If the employee suspects in all reason that the executive board is involved in the suspected malpractice or irregularity, he can also submit the notification to the compliance officer. In such a case “the executive board” can also be considered in these regulations as “compliance officer”.The employee can also notify a suspected malpractice within Moore MKW via a confidential advisor. The reporting person can opt to remain anonymous. In such a case, all communication will be via the confidential advisor.
The confidential advisor will forward the notification in consultation with the employee to the office management or the executive board, respectively the compliance officer referred to in the preceding paragraph.A notification can be submitted both in writing, over the telephone or during an on-site meeting.
The reporting person can opt to submit a notification completely anonymously in writing to the executive board. In such a case, feedback will not be possible.
Article 4. Internal notification by an employee from another organisation
An employee from another organisation who has been in contact with Moore MKW due to his work and suspects malpractice within Moore MKW can notify the executive board.
If the employee of another organisation has a reasonable suspicion that the executive board is involved in the suspected malpractice, he can also submit the notification to the compliance officer. In such a case “the executive board” can also be read in these regulations as “compliance officer”.The employee of another organisation, as stipulated in the previous paragraph, can submit a notification of a suspected malpractice within Moore MKW via a confidential advisor. The reporting person can opt to remain anonymous. In such a case, all communication will be via the confidential advisor. The confidential advisor will forward the notification in consultation with the reporting person to the executive board or the compliance officer, respectively.
A notification can be submitted both in writing, per telephone or during a meeting on site.
The reporting person can opt to submit a notification completely anonymously in writing to the executive board.
Article 5. Protection of the reporting person, namely the employee, against disadvantaging
Moore MKW will not disadvantage the reporting person in connection with reporting in good faith and properly a malpractice or irregularity within Moore MKW, another organisation, an external body, as stipulated in article 14.
Disadvantaging, as stipulated in paragraph 1 is, in any case, considered to be taking a disadvantageous measure such as:
discharge, other than upon one’s own request;
early termination or not prolonging temporary employment;
not converting a temporary employment agreement into a permanent one;
taking a disciplinary measure;
imposing an investigation, speaking and/or contact ban on the reporting person on the reporting person’s colleagues,
an imposed appointment to another position;
expanding or limiting the reporting person’s tasks, other than upon one’s own request;
moving or relocating the reporting person other than upon his own request;
refusing a request by the reporting person to be relocated or transferred;
changing the working place or refusing a request for this;
denying a salary increase, incidental payments or the granting of remunerations;
denying promotion chances;
not accepting a sick note or keeping an employee registered as being sick;
denying an application for a leave of absence;
granting leave of absence, other than upon one’s own request.
Disadvantaging as stipulated in paragraph 1 also applies if the measures taken by Moore MKW are disproportional to reasonable grounds by accosting the reporting person about his functioning or by taking disadvantageous measures, as stipulated in paragraph 2, against him.
If Moore MKW institutes a disadvantageous measure against the reporting person within a reasonable period after the notification of a suspected malpractice or irregularity, as stipulated in paragraph 2, it will motivate why the measure is deemed necessary and why it is not connected with acting in good faith or correctly.
Moore MKW will ensure that the managers and colleagues of the reporting person will refrain from any form of disadvantaging in connection with reporting a suspected malpractice or irregularity in good faith and correctly which hinders the reporting person professionally or personally. In any case this is considered to be:
pestering, ignoring and precluding the reporting person;
making unfounded or disproportional allegations regarding the reporting person’s functioning;
imposing a factual investigation, speaking and/or contact ban, in whatever form, on the reporting person’s colleagues about the reporting person;
intimidating the reporting person by threatening him with certain measures or behaviour if he pursues his notification.
Moore MKW will address the employees who are guilty of disadvantaging and can impose a warning or disciplinary measure on them.
Article 6. Tackling disadvantaging against the reporting person
The assigned confidential advisor will, on the terms of article 9 paragraph 5, immediately discuss with the reporting person what the disadvantageous risks entail, how these risks can be reduced and what the reporting person can do if he feels there is a case of disadvantaging. The confidential advisor is responsible for a written notification of the facts and will submit this to the reporting person for approval and signing. The reporting person will receive a copy.
If the reporting person feels there is a case of disadvantaging, he can discuss this immediately with the confidential advisor. The confidential advisor and the reporting person will also discuss which measures can be taken to tackle disadvantaging. The confidential advisor is responsible for a written notification of the facts and will submit this to the reporting person for approval and signing. The confidential advisor will send the report immediately to the executive board. The reporting person will receive a copy.
The executive board will take measures to ensure disadvantaging is tackled.
Article 7. Protection of other involved persons against disadvantaging
Moore MKW will not treat people within the organisation who have been consulted about the suspected malpractice unfairly because they acted as an advisor for the reporting person.
Moore MKW will not treat the confidential advisor unfairly for carrying out the tasks described in these regulations.
Moore MKW will not treat the investigators unfairly for carrying out the tasks described in these regulations.
Moore MKW will not treat an employee who is heard by the investigators unfairly in connection with making statements in good faith.
Moore MKW will not treat an employee unfairly in connection with documents he submitted to the investigators which, in his reasonable opinion, are important for the investigation.
Article 5 paragraphs 2 to 6 are equally applicable to acts of disadvantaging against the persons stipulated in paragraphs 1 to 5.
Article 8. Confidentiality of the notification and the identity of the reporting person
Moore MKW will ensure the information regarding the notification will be kept in such a way that it is only digitally accessible to those who are involved in handling the notification.
All those involved in handling a notification will not disclose the identity of the reporting person without the explicit consent of the reporting person and will treat the information pertaining to the notification confidentially.
If the suspected malpractice or irregularity was reported via the confidential advisor, and the reporting person did not give his consent for the disclosure of his identity, all correspondence about the notification will be sent to the confidential advisor and the confidential advisor will send all correspondence promptly on to the reporting person.
All those who are involved with handling a notification will not disclose the identity of the reporting person without the explicit written consent of the reporting person and the advisor.
Article 9. Documenting, forwarding and confirmation of receipt of the internal notification
If the employee notifies the office management, the executive board, the compliance officer or a confidential advisor in writing and provides an oral explanation of the suspected misconduct or irregularity, they will provide the reporting person with a document for approval and for signing. The reporting person will receive a copy.
If the notification is provided to the office management or a confidential advisor, they will send the notification immediately to the executive board.
If the reporting person has notified the executive board or the confidential advisor and suspects in all reason that the executive board is involved in the malpractice or irregularity, they will pass this on to the compliance officer immediately. In such a case “the executive board” can also be read in these regulations as “compliance officer”.
The executive board will send the reporting person a confirmation receipt of the notification immediately, but in any case within 7 days after receipt. The confirmation of receipt will, in any case, include a succinct description of the notification, the date on which it was received and a copy of the notification.
If the notification was not submitted via a confidential advisor, the executive board will appoint a confidential advisor immediately in conjunction with the reporting person in view of tackling disadvantaging.
Article 10. Handling of the internal notification by the employer
The executive board will instigate an investigation into the reported suspected malpractice or irregularity, unless:
the suspicion is not based on reasonable grounds or
it is clear beforehand that the notification does not relate to a suspected malpractice or irregularity.
If the executive board decides not to instigate an investigation, it will inform the reporting person in writing within two weeks after the internal notification. In doing so, the executive board will specify why it considers that the suspected malpractice or irregularity is not based on reasonable grounds or that it is clear beforehand that the notification has nothing to do with suspected malpractice or irregularity.
The executive board will assess whether an external body, as stipulated in article 14 of the internal notification, should be informed of a suspected malpractice or irregularity. If Moore MKW informs an external body, the executive board will provide the reporting person with a copy, unless there are serious objections to do so.
The executive board will transfer the investigation to independent and impartial investigators and, in any case, will not have it carried out by people who may have been involved in the suspected malpractice or irregularity.
The executive board will inform the reporting person in writing immediately, but in any case within 3 months, that an investigation will be instigated. In doing so, the executive board will send the reporting person a copy of the investigation assignment unless there are serious objections to do so.
The executive board will inform the people to whom a notification relates about the notification and about informing an external body, as stipulated in paragraph 3, unless it could compromise the investigation interests or the enforcement interests.
Article 11. Execution of the investigation
The investigators will enable the reporting person to be heard. The investigators will be responsible for a written report of the facts and will present this report to the reporting person for approval and signing. The reporting person will receive a copy.
The investigators can also interview others. The investigators will be responsible for a written report of this and will present this report to the interviewed person for approval and signing. The interviewed person will receive a copy.
The investigators can access all documents within Moore MKW which they, in all reason, deem necessary for executing the investigation.
Employees may provide the investigators with all documents they, in all reason, deem necessary in the context of the investigation.
The investigators will draw up a draft investigation report and will provide the reporting person with the opportunity to place remarks, unless there are serious objections to do so.
The investigators will then draw up the final investigation report. They will send a copy to the reporting person unless there are serious objections to do so.
Article 12. Moore MKW’s stance
The executive board will inform the reporting person in writing about their point of view regarding the reported malpractice or irregularity within eight weeks after the notification. In doing so, the steps taken as a result of the notification will be specified.
If it has become clear that the stance cannot be provided within the stated term, the executive board will inform the reporting person in writing. The reporting person will be informed when he can expect to receive the executive board’s stance. If, as a result, the total term is more than 12 weeks, the reason for why a longer term is required will also be stated.
Upon conclusion of the investigation of the internal notification, the executive board will assess whether an external body, as stipulated in article 14, should be informed about the suspected malpractice and about 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.
The persons to whom the report relates will be informed in a similar way pursuant to the grounds stipulated in paragraphs 1 to 3, unless the interests of the investigation and enforcement could be compromised.
Article 13. Fair hearing regarding the investigation report and Moore MKW’s stance
Moore MKW will provide the reporting person with the opportunity to react to the investigation report and to Moore MKW’s stance.
If the reporting person, in reaction to the investigation report or Moore MKW’s stance, encounters substantial errors in the investigation in that the investigation was not carried out effectively or properly, Moore MKW will respond with substance and will instigate a new or additional investigation if required. Articles 10 to 13 will apply equally to the new or additional investigation.
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 to Moore MKW’s stance. The reporting person will receive a copy.
Article 14. External notification
It is possible to carry out an external notification at the bodies appointed by the Whistleblower Protection Act (Wetbc, section 2c), without having to report internally first:
the Consumer and Market Authority;
the Financial Markets Authority;
the Personal Data Authority;
the Nederlandsche Bank N.V.;
the House;
the Healthcare and Youth Inspectorate;
the Dutch Healthcare Authority;
the Nuclear Safety and Radiation Protection Authority, and
organisations and (parts of)governing bodies authorised in one of the areas designated by order by council or by ministerial regulations, as stipulated in article 2, first paragraph of the directive.
Article 15. Internal and external investigation into disadvantaging against the reporting person
The reporting person who feels disadvantaged pursuant to reporting a suspected malpractice or irregularity can request the executive board to investigate the manner in which he will be treated within the organisation.
Articles 10 to 13 will apply equally.
Paragraphs 1 and 2 will apply equally to the persons stipulated in article 7 paragraphs 1 to 6.
The reporting person can also request the House of whistleblowers to instigate an investigation into the manner in which Moore MKW treated him with respect to the notification of suspected malpractice.
Article 16. Publication, reporting and evaluation
The executive board will be responsible for the publication of these regulations on the internet and making them public on Moore MKW’s website.
The executive board will draw up a report annually regarding the policy with respect to handling the person who reports suspected malpractice or irregularities, and the execution of these regulations. In any case this report will include:
information about the policy followed in the past year regarding how notifications of suspected malpractices and irregularities were dealt with and the policy for the coming year pertaining to this;
information about the number of notifications and an indication of their nature, the outcome of investigations, and Moore MKW’s stance;
general information about the experiences in tackling disadvantaging against the reporting person;
information about the number of requests to investigate a notification pertaining to a suspected malpractice and an indication of the outcome of the investigations and Moore MKW’s stance.
The executive board will send a draft of the report, as stipulated in the previous section, to the Employees Council after which it will be discussed in consultation with the Employees Council.
The executive board will provide the Employee Council with the opportunity to express its view regarding the policy on how to treat a notification of suspected malpractice and irregularities, the execution of these regulations and with respect to dealing with the reporting of suspected malpractice or irregularities and the execution of these regulations and communicating these regulations. The executive board will be responsible for processing the Employee Council’s point of view in the report and will lodge the processed report with the Employee Council for its approval.
Article 17. Entry into force of the regulations
These regulations will come into force with immediate effect.