<p>&nbsp;</p><p>The principles of reporting and handling cases through the WBS should at least include the following:</p><ol><li><strong>Good Faith</strong> &ndash; Reports of suspected violations must be made in good faith and not be personal complaints based on ill intent, defamation, or other subjective motives.</li><li><strong>Confidentiality</strong> &ndash; Reports of suspected violations are confidential. The whistleblower must be protected, and their identity kept confidential, except where the whistleblower is proven to have made false and/or defamatory statements to the public and/or where legal provisions require disclosure of the whistleblower&rsquo;s identity.</li><li><strong>Supported by Evidence</strong> &ndash; Reports of suspected violations should be accompanied, where available, by adequate supporting evidence. This may include, among others: transaction documents, recordings, data, information, sworn testimony, or clear initial indications of the reported violation, so that the report can be traced or followed up.</li><li><strong>Timely Handling</strong> &ndash; The process of handling suspected violations must begin promptly after the report is received, to prevent greater potential losses.</li><li><strong>Well-Documented</strong> &ndash; The process of handling suspected violations must be open to administrative, operational, and judicial review. The handling process must be properly documented (audit trail), allowing it to be reviewed in relation to the intended objectives and key decisions made throughout the process.</li><li><strong>Flexibility</strong> &ndash; The handling of suspected violations must be sufficiently flexible. Communication must be clear and direct, and a multidisciplinary approach should be used, including the involvement of independent external experts if necessary.</li><li><strong>Fairness</strong> &ndash; The reported party has the right to respond or defend themselves during the investigation of the alleged violation.</li><li><strong>Objectivity</strong> &ndash; The conclusions in the Report on the Handling of Violations must be based on facts supported by credible, relevant, and authentic evidence.</li></ol>