Whistleblowing policy

1. Introduction

It is important to the Howden Pacific Holdings Pty Ltd and its related bodies Corporate (Howden) that any fraud, misconduct or wrongdoing is reported and properly dealt with. Howden therefore encourages all individuals to raise any concerns that they may have about the conduct of others in the business or the way in which the business is run. This policy sets out the way in which individuals may raise any concerns that they have and how those concerns will be dealt with in Howden’s businesses in Australia

This policy applies to all full time and part time employees of Howden and others performing functions in relation to the organisation, such as agency workers and contractors.

This policy is not contractual and Howden reserves the right to amend the policy, should it, in its sole discretion, elect to do so. A breach of this policy will be treated as a serious matter and may be grounds for disciplinary action. 

2. Principles

• everyone should be aware of the importance of preventing and eliminating wrongdoing at work. Individuals should be watchful for illegal or unethical conduct and report anything of that nature that they become aware of. Individuals should also be able to report it knowing that Eligible Whistleblowers/Disclosers will be afforded a range of protections if they disclose in accordance with this policy.
• any matter raised under this procedure will be investigated thoroughly, promptly and confidentially, and the outcome of the investigation reported back to the worker who raised the issue. 
• no individual will be subject to retaliation or victimisation for raising a matter under this policy. This means that the Eligible Whistleblower/Discloser will have protections against retaliation, victimisation and mistreatment, and the Eligible Whistleblower/Discloser’s continued employment and opportunities for future promotion or training of the individual will not be prejudiced because he/she has raised a legitimate concern.
• victimisation or retaliation against an Eligible Whistleblower/Discloser for raising a matter covered by this policy will be a disciplinary offence.
• if misconduct is discovered as a result of any investigation under this procedure the organisation's disciplinary procedure will be used, in addition to any appropriate external measures.
• maliciously making a false allegation is a disciplinary offence; and
• an instruction to cover up wrongdoing is itself a disciplinary offence. If told not to raise or pursue any concern, even by a person in authority such as a manager, individuals should not agree to remain silent. 

If your concern relates solely to a personal work-related grievance, it is unlikely to be covered by this policy or qualify for whistleblowing-type protections under the provisions of the Corporations Act 2001 (Cth) and the Tax Administration Act 1953 (Cth) in Australia. However, such reports may be protected under other legislation such as the Fair Work Act 2009 (Cth). If you have a personal work-related grievance you would like to raise, please discuss this with your manager in the first instance. If you are not comfortable raising the work-related grievance with your manager, you can escalate the matter to the Human Resources Manager. 

3. Policy

 The law provides protection for those who raise legitimate concerns about specified matters. These are called “Disclosable Matters” and are covered by this policy. 
A Disclosable Matter is one where an individual has reasonable grounds to suspect that there is conduct, or a state of affairs which exists, in relation to Howden that constitutes any of the following: 

• Misconduct (e.g. fraud, negligence, default, breach of trust and breach of duty) or an improper state of affairs; 
• Misconduct or an improper state of affairs or circumstances, in relation to the tax affairs of Howden or an associated company, where the Eligible Whistleblower considers the information may assist the recipient to perform the functions or duties in relation to the tax affairs of Howden; 
• Howden or any of its officers or employees has engaged in conduct that constitutes an offence against or a contravention of a provision of:   
  • the Corporations Act; 
  • the Australian Securities and Investments Commission Act 2001 (Cth);
  • the Banking Act 1959 (Cth); 
  • the Financial Accountability Regime Act 2023 (Cth);
  • the Financial Sector (Collection of Data) Act 2001 (Cth);
  • the Insurance Act 1973 (Cth);
  • the Life Insurance Act 1995 (Cth); 
  • the National Consumer Credit Protection Act 2009 (Cth);
  • the Superannuation Industry (Supervision) Act 1993 (Cth); 
  • the Tax Act, or
  • an instrument made under any Act referred to above. 
• conduct that constitutes an offence against any other law of the Commonwealth punishable by imprisonment for more than 12 months.

It is not necessary for the disclosing individual to have proof that such an act is being, has been, or is likely to be, committed – a reasonable belief is sufficient. However, providing sufficient information, if possible, is encouraged. The disclosing individual has no legal responsibility for investigating the matter – it is Howden’s responsibility to ensure that an investigation takes place as set out in section 5 of this policy.

4. Procedure

Step One

In the first instance (subject to step two), any concerns should be raised with your manager. Your manager will arrange an investigation into the matter (either by investigating the matter him/herself or immediately passing the issue to another one of the other Eligible Recipients). The investigation of your complaint by Howden will be conducted in accordance with section 5 of this policy. 

Step Two

If you believe your manager to be involved in the (suspected) wrongdoing, or for any reason, you do not wish to approach your manager, then you can make a whistleblower report by way of email, telephone or in person to the following Eligible Recipients. 

(a)    the Chairman or Chief Executive Officer of Howden;
(b)    the Head of your business division;  
(c)    a Senior Member of Human Resources of Howden; 
(d)    Regional General Counsel of Howden; 
(e)    Howden’s independently Appointed Auditor; or
(f)    Howden’s independently Appointed Actuary (if applicable).

If you would like to obtain further information regarding making a whistleblower report, you can also contact any of named Eligible Recipients referred to above. 

Step Three

If you are concerned that your manager or the Eligible Recipient(s) to whom you disclosed is/are involved in the wrongdoing, have failed to make a proper investigation or have failed to report the outcome of the investigation to the Regional General Counsel to refer to the board, you should inform a senior member in Human Resources, who will arrange for another manager to review the investigation carried out, make any necessary enquiries and make their own report to the board. Any approach to the Human Resources team in accordance with this step 3 will be treated in the strictest confidence and your identity will not be disclosed without your prior consent to ensure that your disclosure is kept anonymous.  

Step Four

Where the matter is more serious, or you feel that your manager or Human Resources has not addressed your concern, or you prefer not to raise it with them for any reason, you should liaise with the independent confidential reporting line, Safecall. Safecall is a confidential reporting service where you can raise your concerns and be assured they will be fully addressed. Calls are handled by skilled staff and will be treated in complete confidence. 

If you wish to remain anonymous, Safecall will not disclose your name (see section 6 of this policy below for further details on anonymous reports and confidentiality). You can contact Safecall at any time on the Freephone numbers listed below.
 
 The Safecall phone line is available 24/7, 365 days a year on the Freephone numbers listed below: 

Australia: 1800 312 928 
China Unicom: 10800 744 0605 
China Telecom: 10800 440 0682 
Hong Kong: 3077 5524
India: 000 800 440 1256
Indonesia: 001 803 440 884
Korea Telecom: 001 800 7233 2255
Korea DACOM: 002 800 7233 2255
Macau: 00800 7233 2255
Malaysia: 1800 220 054
New Zealand: 00 800 7233 2255 
Philippines: 1800 144 10499
Singapore: 800 448 1773
Taiwan: 00800 7233 2255
Thailand: 001 800 7233 2255 

A report of the call to Safecall will be sent to the Regional General Counsel in addition to secondary support (where required) from Howden’s internal lawyers. Where independence cannot be ensured, a third party e.g. external solicitors will be engaged to perform the investigation and opine on the recommended course of action.

Step Five

If on conclusion of all of the above steps (as appropriate), you reasonably believe that the appropriate action has not been taken, you can report the matter to a legal practitioner (for the purposes of obtaining legal advice or representation) or to the proper regulatory body.  
The legislation sets out a number of regulatory bodies to which reports of Disclosable Matters may be made. These include:

• The Australian Securities and Investments Commission (ASIC); 
• The Australian Prudential Regulation Authority (APRA); or 
• The Australian Taxation Office (ATO) (where the matter is tax-related). 

In certain and limited instances, you are permitted to disclose information to a journalist or parliamentarian in Australia as a “public interest disclosure” or “emergency disclosure” as outlined in the policy. 

You can find a copy of our full policy, which details how we handle and investigate disclosures, as well as information on anonymity, confidentiality and available protections, here.