Whistleblower

Purpose of the procedure

RSM Romania promotes open communication with its partners and places an emphasis on values such as integrity and responsibility, both among its own employees and external collaborators with whom it interacts for various purposes, in accordance with its business objectives. In this context, in compliance with the provisions of Law No. 361/2022 on the protection of whistleblowers, RSM Romania issues this procedure for reporting matters related to breaches of legislation within the company that may affect the public interest. These include non-compliant activities or actions that contravene applicable laws, the company's internal rules, and that may have a negative impact on the company's operations from legal, fiscal, business, or other perspectives.

 

Applicability

The procedure is addressed to employees, former employees, and contractual partners of RSM Romania and outlines the necessary steps for safely raising serious concerns regarding aspects of RSM Romania's operations that pertain to non-compliance with applicable laws or internal regulations.

The individuals that can qualify as whistleblowers and, in the event that they possess information regarding possible violations of applicable laws or regulations, and they can file complaints are: 
— Employees of the company; 
— Shareholders or individuals in leadership positions within the company;
— Collaborators/contractual partners;
— Former employees/job applicants;
— Third parties conducting activities under the supervision and guidance of RSM Romania's contractors and suppliers, who come into contact with RSM Romania during the course of their activities.

 

Submission of reports 

For submitting reports (complaints), RSM Romania provides the following communication channels:

Email address: [email protected] 
Postal address: Frumoasă Street, No. 16, District 1, Bucharest – Attention: Compliance Officer

In the event that the whistleblower does not wish to make a report using internal reporting channels or considers that external authorities' intervention is necessary, they may contact the National Integrity Agency or the police authorities.

RSM Romania is committed to confirming, to the extent possible, the receipt of the whistleblower's report within 7 (seven) days of receipt and to treating all reports received with confidentiality.

For the management of reports, RSM Romania has appointed a Compliance Officer whose responsibilities include:
— analyzing and resolving the reports received,
— maintaining transparent communication with whistleblowers,
— requesting additional information, if necessary, to clarify the reported issues.

Within no more than 3 months of confirming receipt, the Compliance Officer will provide the whistleblower with feedback regarding the measures taken to address the reported situation.

The whistleblower has the right to submit reports anonymously, without affecting the protection provided by current legislation and EU Directive 2019/1937 on the protection of whistleblowers. However, complete anonymity may limit RSM Romania's ability to effectively investigate the reported issue, implement necessary measures, and provide detailed feedback on the actions taken.
 

The information to be reported regarding the reasonable suspicion to allow RSM Romania to conduct an investigation

  1. Whistleblower’s name (optional)
  2. Position (optional)
  3. Date of report
  4. Information regarding the reported violation (Include as many details as possible about the reasonable suspicion concerning actual or potential violations of legislation, internal rules, or other relevant regulations. Specify the time/date of occurrence, description of the facts, and other relevant details)
  5. Persons involved (if known)
  6. Documents or other evidence (Mention and attach, if available, any documents or other evidence supporting the report)
  7. Contact methods of the whistleblower for potential clarifications (optional)
  8. Confidentiality (Choose the appropriate option):
    — I wish to remain anonymous. 
    — I agree to be contacted for clarification, but request confidentiality. 
    — I agree to the disclosure of my identity if necessary.
     

Stages of Whistleblower complaint investigation and resolution

The process of investigating and resolving complaints submitted by whistleblowers consists of the following stages:

  1. Submission of complaints by Whistleblowers. Whistleblowers use the reporting format and one of the communication channels provided by RSM Romania.
  2. Receipt of complaints by RSM Romania. The Compliance Officer receives and records the submitted complaints.
  3. Initial analysis. The Compliance Officer reviews the complaint within 7 working days of receipt, verifying whether it contains sufficient information to be investigated. It is assessed whether the complaint falls under the scope of Law No. 361/2022 regarding the protection of whistleblowers in the public interest. It is determined whether a detailed investigation needs to be initiated. Acknowledgment of receipt of the complaint is provided to the whistleblower, if possible.
  4. Detailed analysis (investigation). A designated team conducts the investigation within 30 days, with the possibility of extending this period in complex cases. If necessary, additional information is requested from the whistleblower.
  5. Completion of the investigation and report preparation. After the investigation is completed, a report is prepared containing the conclusions and proposed measures. The report is presented to RSM Romania management for approval and implementation of the necessary measures.
  6. Feedback to the Whistleblower. The Compliance Officer provides the whistleblower with feedback regarding the results of the investigation and the actions taken to resolve the reported issue, while respecting legal confidentiality and whistleblower protection.

 

Measures for the protection of Whistleblowers

According to Law No. 361/2022 on the protection of whistleblowers in the public interest, whistleblowers are protected under this policy if: 
— They had reasonable grounds to believe that the information reported regarding violations was true at the time of the report. 
— The information reported falls within the scope of this policy.
 

RSM Romania commitments

Protection against retaliation
RSM Romania is committed to protecting whistleblowers from any form of retaliation, including threats or retaliation attempts.

Confidentiality of identity
The identity of the whistleblower will be treated with strict confidentiality. Disclosure of the identity can only be made: 
— With the explicit consent of the whistleblower. 
— In situations provided by law, where there is a clear legal obligation to disclose the identity to the competent authorities.

Compliance with GDPR
RSM Romania complies with the provisions of the General Data Protection Regulation (GDPR).
— Personal data provided in the report will be processed exclusively to fulfill legal obligations in accordance with Law No. 361/2022 and the EU Directive on whistleblower protection (Whistleblowing Directive). 
— All necessary measures will be applied to protect personal data from unauthorized access or abusive use of the reported information.

Through these commitments, RSM Romania ensures a safe environment for public interest reporting and promotes transparency, legal compliance, and integrity within the organization.
 

Information that CANNOT be reported according to Law No. 361/2022

Personal work-related grievances (such as interpersonal conflicts with other employees or decisions related to employment status) are not to be reported. Personal work-related complaints should be directed to the Human Resources department and direct management.

 

Information that CAN be reported by whistleblowers according to Law No. 361/2022

Whistleblowers will report relevant information and personal data necessary for handling a particular report. Reporting information about legal violations, knowing that it is false, constitutes an offense and is punishable by a fine ranging from 2,500 to 30,000 RON, unless the act is committed under circumstances that would be considered, according to the law, a criminal offense.

Whistleblowing legislation specifically mentions the reporting of irregularities based on reasonable grounds/suspicions that there are actual breaches or violations of laws or regulations within the company in the following areas: 
— public procurement; 
— financial services, products, and markets, as well as the prevention of money laundering and terrorist financing;
— product and manufacturing safety and compliance;
— transport safety;
— environmental protection;
— protection against radiation and nuclear safety;
— food and feed safety, animal health and welfare;
— public health;
— consumer protection;
— security of networks and information systems;
— competition and state aid;
— protection of privacy and personal data.
 

Contact Information

For inquiries regarding the whistleblowing policy and how to submit a whistleblower report, please contact us using the following contact details:

Oana Tanase, Compliance Officer, RSM Romania
Email : [email protected]