Examples of violations include, but are not limited to fraud and corruption, harassment and discrimination, and violations of environmental and human rights laws.

We acknowledge the risk of violations of our Code of Conduct and depend on the willingness of employees and external parties to raise concerns in order to uphold high ethical standards. Employees have the right and responsibility to report concerns. External parties, including employees of associated companies, are also encouraged to report concerns.

The whistleblower decides what information is to be provided. There is no requirement that the whistleblower is able to prove the event, act or omission. However, to allow us to perform adequate follow-up actions, the report should include as much detail as possible and, if available, supporting evidence.

Reports of concerns can be made through our independent Whistleblower Channel. The Whistleblower Channel offers the whistleblower the possibility of reporting anonymously.

It is of utmost importance for us to ensure predictability and confidence for all those who raise a concern.

Bue’s core principles for handling reports of concerns are:

• Fair and objective process
• Protection of the whistleblower against retaliation
• Protection of the legal rights of the individual who is the subject of the report
• Confidentiality
• Protection of sources
• Protection of personal data