Last updated: [date]

At AlmaBrands, we promote a culture based on integrity, respect, transparency, and compliance with applicable regulations.

For this reason, we have established this Whistleblower Channel, through which employees, partners, customers, suppliers, contractors, and third parties associated with Alma Brands can report, in good faith, incidents or conduct that may violate the law, our internal policies, ethical principles, or a respectful and safe work environment.

1. Purpose of the Whistleblower Channel

The purpose of this channel is to receive, record, and manage reports related to incidents that may affect integrity, legality, security, transparency, or workplace harmony within Alma Brands.

Its purpose is to facilitate the timely detection of risky situations and to enable their review in a confidential and objective manner, in accordance with applicable regulations.

2. Who can file a complaint?

This channel can be used by:

• Workers.
• Former employees.
• Applicants.
• Customers.
• Suppliers.
• Contractors and subcontractors.
• Service providers.
• Business partners.
• Any third party that has or has had a relationship with Alma Brands.

3. What types of situations can be reported?

For reference, you can report situations related to:

• Fraud, scam, or embezzlement.
• Bribery, kickbacks, or corruption.
• Unreported conflicts of interest.
• Forgery of documents or records.
• Legal or regulatory violations.
• Conduct that violates internal policies or standards.
• Misuse of company resources, assets, or information.
• Confidentiality breaches.
• Misuse of personal data or information.
• Discrimination.
• Workplace harassment.
• Sexual harassment.
• Workplace Violence.
• Retaliation against individuals who have filed a complaint in good faith.
• Any other serious conduct that could affect Alma Brands or individuals associated with the organization.

4. Situations that do not fall under this category

This Reporting Channel is not intended, in principle, for:

• Business inquiries.
• Requests for quotes.
• Customer service complaints.
• General inquiries about products or services.
• Administrative requests.
• Medical emergencies or situations involving immediate danger.

If there is an immediate risk to a person’s life, physical well-being, or safety, it is recommended that you contact emergency services or the appropriate authorities directly.

5. Principles of the Whistleblower Channel

Complaints will be received and handled, where appropriate, in accordance with the following principles:

• Confidentiality.
• Respect and dignified treatment.
• Impartiality.
• Objectivity.
• Speed.
• Protection of the privacy and reputation of the individuals involved.
• Prohibition of Retaliation Against Those Who Report in Good Faith.
• The right of the individuals involved to provide information and be heard.

6. Identified and anonymous complaints

Complaints may be filed in the following ways:

Identified: by providing the name and contact information of the person filing the complaint.

Anonymous: without disclosing the complainant’s identity, provided that sufficient information is provided to allow for a thorough review of the facts.

The identified complaints can facilitate the investigation process and make it possible to request additional information.

Alma Brands will endeavor to protect the identity of the whistleblower and other individuals involved, in accordance with current regulations and applicable procedures.

7. Responsible Use of the Channel

This Reporting Channel should be used in good faith and responsibly.

Conclusive evidence is not required to file a complaint. However, the complainant is expected to act in good faith and provide as much information as possible.

Reports that are deliberately false, malicious, or made with the intent to harm another person may result in appropriate action in accordance with applicable law and Alma Brands’ internal policies.

8. How do I file a complaint?

Complaints may be submitted through any of the following channels:

Web form:
[Form URL]

Email:
[almabrands@almabrands.cl]

Phone or WhatsApp:
[contact number]

In person or in writing:
[department or office in charge]

9. Recommended Information for Filing a Complaint

To facilitate the review of the case, we recommend including as much information as possible, such as:

• A clear description of the facts.
• Approximate date or time period when they occurred.
• The place where they occurred.
• Names of the individuals involved, if known.
• Related field, company, or project.
• How the complainant became aware of the facts.
• Names of potential witnesses.
• Documents, emails, photographs, messages, files, or other supporting evidence.
• Contact information, in case you would like to receive updates on the case.

The absence of any of these details will not necessarily prevent a complaint from being accepted, although it could limit the scope of the investigation.

10. Receipt and Review of Complaints

Upon receiving a complaint, Alma Brands may:

1. File the case.
2. Conduct a preliminary review of the background information.
3. Request additional information whenever possible.
4. Forward the complaint to the appropriate department or person.
5. Launch an internal review or investigation.
6. Take preventive or protective measures as appropriate.
7. Refer cases to the appropriate agencies or authorities when necessary.

If a report does not fall within the scope of this channel, it may be referred to the appropriate department or channel.

11. Workplace Harassment, Sexual Harassment, and Violence in the Workplace

Complaints related to workplace harassment, sexual harassment, or workplace violence will be handled in accordance with current labor laws and Alma Brands’ internal protocols.

Depending on the situation, protective measures may be taken to safeguard the individuals involved during the proceedings.

These measures may include, among others:

• Separation of physical spaces.
• Temporary reassignment of duties or work schedules.
• Measures designed to prevent contact between the individuals involved.
• Privacy Protection.
• Referral to the appropriate agencies.
• Other measures as necessary, depending on the severity of the incident.

Investigations related to these matters must strive to uphold the principles of confidentiality, impartiality, promptness, and respect for the dignity of all persons involved.

12. Confidentiality

Alma Brands will endeavor to handle complaints and related information with the utmost confidentiality.

The information may be disclosed only to those who need access to it in order to analyze, investigate, or resolve the complaint, unless there is a legal, judicial, or administrative obligation requiring the disclosure of such information.

The identities of the complainant, the person against whom the complaint is filed, witnesses, and others involved will be protected to the extent possible and legally permissible.

13. Prohibition of Retaliation

Alma Brands will not tolerate retaliation against individuals who:

• File a complaint in good faith.
• Please participate as witnesses.
• Please submit the relevant information.
• Please participate in a research study.
• Please request guidance regarding a possible irregularity.

Any retaliation related to the use of this channel may be investigated and result in appropriate action.

14. Rights of the Individuals Involved

Individuals involved in a complaint shall have the right, where applicable, to:

• To be treated with respect and dignity.
• That your information is handled confidentially.
• Provide background information and explanations.
• To be heard during the proceedings.
• Submit documents or evidence.
• The investigation must be objective and impartial.
• To be informed of the measures or results when required by law.

15. Protection of Personal Data

Personal data provided through this Reporting Channel will be used exclusively to receive, analyze, investigate, manage, and resolve complaints.

They may also be used to take preventive, corrective, disciplinary, or legal measures when necessary.

This data will be processed in accordance with current Chilean law and Alma Brands’ Privacy Policy.

16. Research Findings

Depending on the information collected, Alma Brands may:

• Dismiss the complaint when there is insufficient evidence.
• Request additional information.
• Implement improvement or internal control measures.
• Take preventive or corrective measures.
• Take disciplinary action when appropriate.
• Refer the case to external consultants.
• Report the facts to the appropriate agencies or authorities.
• Take any appropriate legal action.

When possible and legally appropriate, the complainant may be informed of the general closure of the case.

17. Record Retention

Records related to a complaint will be retained for as long as necessary to handle the case and comply with applicable legal, regulatory, labor, administrative, or judicial obligations.

Subsequently, the information may be deleted, anonymized, or retained when there is a legal obligation to do so.

18. Amendments

Alma Brands may update this document in the event of legal, regulatory, or organizational changes, or changes in the operation of the Whistleblower Channel.

The current version will be available on our website and will indicate the date of its last update.

19. Contact

For questions regarding how the Reporting Channel works, you can contact us via:

AlmaBrands / [full company name]
Tax ID: [Tax ID]
Email: [almabrands@almabrands.cl]
Phone: [number]
Address: [address, municipality, region, Chile]