Procedure for staff reporting breaches of law or other misconduct

Employees of Laugar ehf. may, in good faith, disclose information or share documents about breaches of law or other misconduct in the company's operations with a party within the company who can help put an end to or respond to the unlawful or improper conduct, or with the police or other relevant public supervisory bodies, for example the Althingi Ombudsman, the National Audit Office and the Administration of Occupational Safety and Health.

Reports can be made to the employee's line manager or the company's shop stewards. Shop stewards and/or managers review the matter and take appropriate action. The recipient of the information or documents is obliged to help put an end to the unlawful or improper conduct or respond to it in another way. Within a month of the report, the recipient must tell the employee whether the information has led to any action and, if so, what action.

The recipient of the information or documents must keep confidential any personal information they receive about the person who shared it, unless that person gives explicit consent for confidentiality to be lifted. An employee who has shared information or documents without it leading to an adequate response within the company may, in good faith, share that information or those documents with outside parties, including the media, provided the employee has legitimate reason to believe the conduct may be punishable by imprisonment.