Whistleblowing System

To uphold integrity and create a clean, transparent, and accountable work environment, all elements of the Company are required to avoid violations of regulations, business ethics, and work ethics.

As a form of commitment, the Company has implemented a Whistleblowing System (WBS) as a mechanism for reporting violations in a consistent, structured, and comprehensive manner. This WBS policy is outlined in Letter No. VKTR-IA-001, effective as of December 9, 2024. The procedure reflects the support of the Board of Commissioners, the Board of Directors, and all levels of the Company in fostering a culture of integrity, strengthening employee loyalty, and creating a conducive work environment.

The WBS is designed to receive, review, and follow up on reports of suspected legal or ethical violations in a confidential, anonymous, and independent manner. The system enhances the participation of both internal and external parties in uncovering misconduct within the Company. The Company ensures that the WBS is implemented in a structured and transparent way to guarantee the proper and effective handling of reported violations.