REPORTING POLICY IN ACCORDANCE BY LAW 4990/2022 (Whistleblowing) for “COSMOS BUSINESS SYSTEMS A.E.B.E”

The company “COSMOS BUSINESS SYSTEMS A.E.B.E” is committed to ensuring the highest level of ethical and professional conduct and to demonstrating zero tolerance for illegal or irregular actions that may affect its reputation and credibility, as well as its compliance with legal and regulatory obligations.

To this end, the Company encourages its executives, employees and associates to promptly report any cases of violations or improper conduct that come to their attention, as well as any behavior that may deviate from the appropriate one. In this way, the Company’s principles and values, as well as the rules of legal, ethical and professional conduct set out in its Code of Conduct, can be safeguarded and continue to be applied, while ensuring that the Company will be able to take any corrective action required.

This Policy applies to the protection of persons who report or disclose:

a) breaches of Union law, as specifically defined in Part I of the Annex, in the areas of:
aa) public procurement,
ab) financial services, products and markets, as well as the prevention of money laundering and terrorist financing,
ag) product safety and compliance,
ad) transport safety,
ae) environmental protection,
as) radiation protection and nuclear safety,
az) food and feed safety, as well as animal health and welfare,
an) public health,
as) consumer protection,
ai) the protection of privacy and personal data, as well as the security of network and information systems,
b) breaches affecting the financial interests of the Union referred to in Article 325 of the Treaty on the Functioning of the European Union (TFEU) and as specifically defined in the relevant Union measures,
c) infringements relating to the internal market, as referred to in paragraph 2 of Article 26 of the TEU, including infringements of Union competition and State aid rules, as well as infringements relating to the internal market relating to acts infringing the rules on corporate taxation or arrangements the purpose of which is to secure a tax advantage which defeats the object or purpose of the applicable corporate tax legislation.
d) violations of domestic law relating to bribery and trading in influence offences as set out in articles 159, 159A, 235, 236, 237, 237A and 396 of the Criminal Code (Law 4619/2019, A’ 95) and in article 134 of Law 5090/2024 (A’ 30).

COSMOS encourages everyone to express a concern or report an incident regarding inappropriate conduct or illegal activities through any of the following communication channels:

a) In writing, named or anonymously by sending a postal letter with the indications “Whistleblowing Report” or “Report of Law 4990/2022″ and “Only for the attention of the Head of Receiving and Monitoring Reports (Y.P.P.A.) at the company’s address cbs-reports@cbs.gr.
b) Orally, either by telephone at 21 0649 2800 or by making a personal appointment with the Y.P.P.A. after submitting a relevant request to the following address cbs-reports@cbs.gr .
c) by letter submitted either in person or by post to the Company’s address, namely Bakoyannis Pavlou 44, Metamorfosi 144 52 with the indications “Whistleblowing Report” or “Report of l. 4990/2022” and “For the attention of the Reporting Officer (Y.P.P.A.) only
All reports are treated confidentially and will be investigated, where necessary, in order to take corrective measures. Reports are confidential and you are not required to disclose your identity, unless you choose to do so. However, to facilitate any further action, we kindly ask you to record as much information as possible regarding your concern or the incident you are reporting.

Approved by the Board of Directors of the Company 10/10/2024