Whistleblowing & Speaking Up Policy

Purpose

WBP Equip is committed to maintaining the highest standards of integrity, transparency, and accountability. This policy sets out our approach to encouraging individuals to raise concerns and to ensuring that those who do so are supported and protected.

Commitment

We want to foster a culture where concerns can be raised openly, without fear of retaliation. Our commitment includes:

• encouraging anyone connected with our business to raise genuine concerns;
• addressing concerns promptly, fairly, and with appropriate seriousness; and
• providing support and protection for those who speak up in good faith.

Scope of Concerns

This policy covers concerns about conduct that may be:

• unlawful or improper;
• fraudulent or financially irregular;
• a breach of governance policies or ethical standards;
• a risk to data protection, information security, or privacy;
• a risk to health and safety; or
• being concealed or inadequately addressed.

Who Can Raise a Concern

This policy applies to all directors, employees, contractors, advisers, and any other individuals engaged with or connected to WBP Equip.

How to Raise a Concern

Concerns may be raised through the company's governance and reporting channels. Individuals are encouraged to raise concerns honestly, and with a reasonable belief that the information provided is substantially true.

Protection Against Retaliation

We have zero tolerance for retaliation against anyone who raises a genuine concern in good faith. Malicious or knowingly false allegations will, however, be treated as a serious matter.

Handling of Concerns

All concerns will be assessed and, where appropriate, investigated or escalated. Concerns will be handled with appropriate discretion and sensitivity, and reviewed by the appropriate level of authority within the organisation.

Related Policies

This policy should be read alongside our Governance, Risk and Compliance Statement, Anti-Money Laundering and Financial Crime Awareness Statement, and Code of Business Conduct and Ethics.