Reporting Offices in Accordance with the Whistleblower Protection Act (HinSchG): Link

What is a whistleblower system?

The Whistleblower Protection Act (HinSchG), which transposes the EU Whistleblower Directive (Directive (EU) 2019/1937) into German law, has been in force since July 2, 2023. The aim of this law is to protect whistleblowers who report legal violations at companies and public authorities. If, during your employment with Gauly Advisors GmbH, you discover that laws or regulations are being violated, you can contact the in-house reporting office under the HinSchG.

By submitting a report, you make it possible for us to clarify the facts and take appropriate measures. But submitting a report or tip-off is often accompanied by a fear that you could experience disadvantages in a professional context precisely because of the report. The Whistleblower Protection Act protects whistleblowers from possible disadvantages that could result from their report, and prohibits job-related reprisals such as being passed over for promotion, dismissal, warnings, or other disadvantages due to a report.

People who wish to report irregularities can choose between an in-house and an external reporting office. The German government has set up an external reporting office at the Federal Office of Justice for this purpose. It can be accessed via the following link:

https://www.bundesjustizamt.de/DE/MeldestelledesBundes/MeldestelledesBundes_node.html

However, if internal steps against violations are an option/a possibility, we recommend contacting the in-house reporting office. By doing so, you will help to ensure the reliability and integrity of Gauly Advisors GmbH, promote compliant behavior, and support fair cooperation. Even after submitting an internal report, you still have the option of making an (additional) external report.

Gauly Advisors GmbH has decided to have its in-house reporting office run by an external lawyer acting as ombudsman. This solution brings the processing of reports to a neutral level. It is up to the ombudsman to assess whether a report meets the requirements of the Whistleblower Protection Act. The ombudsman can then accompany the processing of the whistleblower case as a neutral agent.

Responsibilities of the In-house Reporting Office

In accordance with § 2 HinschG, the in-house reporting office is responsible for:

• violations that are punishable by law,
• violations that are subject to fines, provided the violated regulation serves to protect life, limb or health or to protect the rights of employees or their representative bodies,
• other violations of federal and state legislation as well as directly applicable legal acts of the European Union and the European Atomic Energy Community. These include, among others:
  • Combating money laundering and terrorist financing,
  • Product safety and conformity,
  • Road traffic safety,
  • Environmental protection,
  • Radiation protection and nuclear safety,
  • Promoting the use of energy from renewable sources and energy efficiency,
  • Food and feed safety,
  • Consumer rights and consumer protection,
  • Protection of privacy in electronic communications, protecting the confidentiality of communications, protection of personal data,
  • Security in information technology.
• Violations of federal and uniformly applicable regulations for contracting authorities on the procedure for awarding public contracts and concessions and on legal protection in these procedures once the relevant EU thresholds have been reached,
• and other breaches of financial and tax law.

Please note:

• The in-house reporting office is not a point of contact for general complaints.
• Please report any alleged/suspected breaches of data protection directly to the data protection officer of Gauly Advisors GmbH
• If you have any information about other violations, please contact the relevant authorities.
• The in-house reporting office does not serve to avert acute emergencies or dangerous situations.

Procedure once a report has been submitted

The Reporting Office will confirm receipt of your report within 7 days. The review and assessment will take place within 3 months. You will be informed of the follow-up measures taken or planned once the review and assessment have been completed, provided this does not affect internal inquiries or investigations and the rights of the persons who are the subject of a report or who are named in the report are not impaired.

Your data will not be forwarded to third parties and will always be treated confidentially. Should it be necessary to disclose your personal data to third parties due to a legal obligation or to further clarify the violation you have reported, we will contact you beforehand.

Any form of information about yourself as a whistleblower is voluntary. However, providing contact details will facilitate communication between you and the Reporting Office, which will speed up the process of resolving the report. The in-house reporting office will also process reports received anonymously.

If you provide information about yourself, by submitting the notice you consent to our processing and storing this data for the purpose of clarifying the report and contacting you. You can revoke your consent at any time for the future.