The Whistleblowing Channel is a secure and confidential reporting mechanism for communicating suspected legal or regulatory breaches, or violations of the SOLAR MEMS Technologies S.L. Code of Conduct. It is designed to promote integrity, transparency, and compliance throughout the organisation.

The Whistleblowing Channel is available to employees, customers, suppliers, contractors, business partners, and any other individual who becomes aware of conduct that may constitute a legal or regulatory breach, or a violation of the internal policies of SOLAR MEMS Technologies S.L.

Reports may be submitted anonymously or confidentially. If a reporter chooses to identify themselves, their identity will be protected and processed in accordance with applicable legislation.

Upon receipt, each report will be registered and assessed to determine whether it meets the requirements to initiate an investigation. Where possible, an acknowledgement of receipt will be provided within 7 working days. If additional information is required, the reporter may be asked to provide further details within 10 working days.

As a general rule, investigations will be completed within 3 months of receiving the report. In duly justified cases involving greater complexity, this period may be extended to a maximum of 6 months.

All reports will be handled with the utmost confidentiality. Individuals who submit reports in good faith are protected against any form of retaliation in accordance with Law 2/2023. The person concerned by the report also has the right to be informed of its existence and to exercise their right of defence, provided this does not compromise the investigation.

To assist the investigation, reporters are encouraged to provide a clear description of the facts, the date and location of the incident, the identity of the individuals involved (where known), the names of any witnesses, and any supporting documents or evidence.

The Whistleblowing Channel must be used responsibly. Reports submitted in bad faith, knowingly containing false information, or made with the intention of harming the person concerned or any third party constitute a breach of the principle of good faith that should govern employment, corporate, and contractual relationships.