Whistleblowing

Internal whistleblowing system

Pursuant to Act No. 171/2023 Coll., on the Protection of Whistleblowers, as amended, Canna b2b s.r.o. (hereinafter referred to as the "Obliged Entity") has implemented an internal system for reporting unlawful conduct (hereinafter referred to as the "Internal Whistleblowing System"). This system is intended for employees and other individuals who, in the course of their work or similar activities, have obtained information about possible unlawful conduct to the extent pursuant to Section 2 (1) of the Act. 1 of Act No. 171/2023 Coll., on the Protection of Whistleblowers.

A notification may be submitted by:

• an employee of the Obliged Entity,
• a person performing another similar activity for the Obliged Entity pursuant to Section 2 (1) of the Act. 3 lit. a), b), h) or i) of Act No. 171/2023 Coll.

The obliged entity excludes the receipt of notifications from persons who do not perform work or other similar activities for it pursuant to Section 2 (1) of the Act. 3 lit. a), b), h) or i) of Act No. 171/2023 Coll.

Notification procedure

The obliged entity allows the submission of notifications in the following ways:

1. In writing – by sending a paper notification to the address of the registered office of the Obliged Entity marked "Do not open – confidential (whistleblower)".
2. By e-mail – by sending a notification to the e-mail address: whistleblowing@cannab2b.cz.
3. Oral/personal – before the relevant person who records such notification in the record.

The competent person is Tereza Malá, tel.no. 774 766 034, delivery address: Příbram, Pražská 145.

In addition to the internal reporting system, the whistleblower has the right to file a report through the Ministry of Justice of the Czech Republic. This option can be used on the official platform: https://oznamovatel.justice.cz/chci-podat-oznameni

Whistleblower Protection and Confidentiality

• The report must contain information that allows the whistleblower to be identified. Anonymous reports will not be handled – the obliged entity is not subject to the obligation to do so pursuant to Section 2 (1) of the Act. 2 of Act No. 171/2023 Coll., the Ombudsman is obliged to receive or deal with anonymous reports (with the exceptions specified in the Act).
• The obliged entity is obliged to maintain confidentiality about the identity of the whistleblower and the content of the report – only authorized persons have access to this information.
• The whistleblower is protected from any retaliation (e.g. termination of employment, deterioration of working conditions) for filing a report in good faith.

The obliged entity has issued an internal directive that regulates in detail the issue of whistleblower protection, including the exact procedure for filing and handling reports. In case of any ambiguity as to the procedure, the rules laid down in this internal directive shall apply.

Handling of Reports and Abuse

• The relevant person is obliged to evaluate the report and decide on further action no later than 30 days from the date of receipt.
• In the case of more complex notifications, this deadline may be extended by up to 30 days, but no more than twice – the whistleblower must be informed of the extension of the deadline.
• After investigating the report, the whistleblower will be informed of the outcome and any measures taken.
• Filing a knowingly false report may be considered an abuse of legal protection and may lead to disciplinary proceedings or other legal action.
• The obliged entity reserves the right to take steps to protect its rights in the event of a knowingly false report.