Ethics and Compliance

CODE OF ETHICS

FOR REC S.P.A. encourages and promotes the dissemination of a corporate culture based on ethics and integrity with the aim of making the activity carried out transparent and directing its performance.

The Code of Ethics approved by the Board of Directors of FOR REC S.P.A. represents the common basis of the fundamental values and standards of conduct of the company and the compass that must guide the behaviours of all the parties belonging to this company.

The Code aims to make the principles identified and shared effective through the introduction of a set of behavioural rules whose respect is an essential condition for the achievement of its corporate mission.

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MANAGEMENT OF REPORTS

Whistleblowing is a fundamental corporate compliance tool, through which employees or third parties of FOR REC S.P.A. can report, in a confidential and protected manner, any offences found during their activity. The intent of legislators, within Legislative Decree no. 24/2023, is to allow reporting parties to contact, first of all, the company to which they are "connected" (as employees, external collaborators, customers etc.), on the assumption that a more effective prevention and assessment of violations is gained through the acquisition of relevant information by the parties closest to the origin of the said violations.

This principle is aimed, on the one hand, at fostering a culture of good communication and corporate social responsibility within organisations and, on the other, at ensuring that whistleblowers, by revealing illegal acts, omissions or conduct, thus contributing significantly to the improvement of the company in which they carry out their work or to which, generally speaking, they are connected as consultants, collaborators, etc.

FOR REC S.P.A. has defined the procedure for the receipt of reports and for their management, activating a specific internal reporting channel that by computer transmission guarantees the confidentiality of whistleblowers.

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