Our promise to act professionally and in accordance with applicable laws and ethical values toward each other, to our clients and in the capital markets requires the integrity of our words and actions. We are clearly committed to the values set by KPMG in the form of a Code of Conduct. Challenging applicable laws or our values is unacceptable. To maintain our culture of integrity, KPMG has long maintained a whistleblowing hotline in Germany.

 

Which reporting offices does KPMG maintain?

In compliance with the legal requirements arising from the

• Draft Act for the Improved Protection of Whistleblowers (Draft Whistleblower Protection Act, HGSchGE)

and the

• Act on Corporate Due Diligence Obligations in Supply Chains (Supply Chain Due Diligence Act, LkSG),

KPMG maintains the reporting channels for whistle-blowers described in more detail below. The whistleblowing hotline is designed as an internal reporting office within the meaning of Section 14 HGSchGE and at the same time fulfils the function of a complaints office within the meaning of Section 8 LkSG.

 

Who can use the whistleblowing hotline?

The whistleblowing hotline can also be used by all employees within the meaning of Section 3 (8) HGSchGE, as well as by clients, subcontractors, suppliers and other third parties, as a complaint office within the meaning of Section 8 LkSG.

 

With what information can you contact the whistleblowing hotline?

The whistleblowing hotline enables the reporting of illegal or unethical activity when other channels of communication have proven to be less effective or inappropriate.

The whistleblowing hotline can be used in particular for the reporting and disclosure of information about violations within the meaning of Section 2 HGSchGE. This includes violations that carry a penalty or a fine – insofar as the violated regulation serves to protect life, limb or health or the rights of employees or their representative bodies – or other violations of legal requirements, for example, for the combatting of money laundering and terrorist financing, the protection of personal data, the annual audit of public-interest business entities or the accounting and financial reporting for companies that are capital market-oriented.

In addition, human rights or environmental risks may exist, as well as violations of human rights-related or environmental obligations within the meaning of Sections 8 and 9 LkSG.

The whistleblowing hotline may also be used to report misconduct by KPMG personnel with respect to professional standards or self-set values in the form of the Code of Conduct.

The whistleblowing hotline should not be used to report complaints regarding the quality of services offered or provided by KPMG in Germany. In these cases, please contact the responsible engagement partner.

We encourage everyone to voice a concern if it relates to KPMG in Germany or its employees or management. If your concern involves a KPMG company that is not a group company of KPMG AG Wirtschaftsprüfungsgesellschaft, we ask that you contact the KPMG company directly or use the KPMG International hotline, which can be reached via the information under the following link.

 

How can a report be made?

KPMG operates the whistleblowing hotline as an internal reporting office with the involvement of an external lawyer with a registered office in Berlin. The involvement of a person outside the organisation who is legally obligated to maintain secrecy guarantees confidentiality for everyone who makes a report, anonymity for those who do not want to disclose their name and impartial action, since she is independent and not bound by instructions. A report can be made to the whistleblowing hotline in the following ways:

• By phone at the following number:

+49 30 31 01 82 15

You can reach Dr Margarete Gräfin von Galen, attorney-at-law, at that number. She is available during regular office hours (9:00 a.m. to 6:00 p.m.). Outside of those office hours, an answering machine is available to receive messages.

• By mail or email to:

Dr Margarete Gräfin von Galen, attorney-at-law

Mommsenstr. 45 

10629 Berlin

galen@galen.de

• Using a web-based online reporting system*

From here, the report is made available to Dr Margarete Gräfin von Galen, attorney-at-law, and, unless the corresponding notification is excluded by the reporting person, to a close group of employees in KPMG Quality & Risk Management.

 

What happens after reporting?

Each report is processed in accordance with the statutory requirements (in particular Section 17 HGSchGE and Sections 8 and 9 LkSG).

The internal reporting office receives each report, confirms receipt, evaluates the report, discusses the facts with the whistleblower and decides on the reported next steps for clarification and investigation, depending on the violations and/or anomalies discussed. This is done in coordination between Dr Margarete Gräfin von Galen, attorney-at-law, and the employees named in accordance with Section 15 HGSchGE from the area of Quality and Risk Management. The internal reporting office determines the follow-up measures within the meaning of Section 18 HGSchGE.

Dr Margarete Gräfin von Galen, attorney-at-law, maintains contact with the whistleblower and informs him/her of the conclusion of the investigations and the findings.

The content of each report and each reporting person within the scope of the Draft Whistleblower Protection Act is subject to the protection of this law. Reports will be treated in strict confidence. Upon request, the anonymity of a whistleblower will also be maintained by Dr Margarete Gräfin von Galen, attorney-at-law, with respect to the KPMG employees at the internal reporting office.

Reports that do not concern KPMG in Germany and concern, for example, another KPMG company that is a member of the global KPMG organisation of independent member firms are forwarded to KPMG International. If a report is forwarded to another group company of KPMG AG Wirtschaftsprüfungsgesellschaft or to KPMG International, it is subject to the relevant regulations for the protection of confidentiality and against retaliation.

KPMG encourages reporting violations of laws and ethical principles. Whistle-blowers and employees in particular do not have to fear negative consequences due to a report that they submit in good faith within the meaning of Sections 33 and 34 HGSchGE or a report that they helped submit. KPMG Germany’s Code of Conduct prohibits sanctions against anyone who, in good faith, reports a possible violation or participates in an investigation, even if there is insufficient evidence to substantiate the concerns raised.

_{* KPMG in Germany is partnering with Clear View Strategic Partners** in Canada, an independent provider of web-based hotline services. Please note the information in the reporting system, in particular with regard to the options for maintaining anonymity.}

_{** ClearView ConnectsTM is a proprietary trademark of ClearView Strategic Partners Inc.}