WHISTLEBLOWING

Horse Powertrain is committed to maintaining the highest standards of integrity, transparency, and ethical conduct. Whistleblowing enables employees, contractors, and other stakeholders to report concerns about misconduct, unethical behavior, violations of law, or breaches of company policy without fear of retaliation.

Whistleblowing is the act of reporting behavior or activities that are illegal, unethical, or harmful to the organization or the public interest. This could include fraud, corruption, bribery, harassment, discrimination, safety violations, quality issues, competition law violations, data protection breached, environmental harm and other serious concerns.

All employees receive mandatory training on recognizing and reporting misconduct, understanding available reporting channels, and how their confidentiality and protection are ensured. This training is provided at onboarding and refreshed regularly to maintain awareness.

Anyone associated with our organization, including employees, contractors, suppliers, and third parties, can raise concerns through our whistleblowing channels.

Reports can be submitted confidentially and anonymously through various channels, depending on your location.

All reports will be treated with strict confidentiality. We are committed to protecting whistleblowers from any form of retaliation or victimization. You may choose to report anonymously, and any disclosure of your identity will only occur with your consent or when legally required.

After a report is received through our third-party service, it is promptly reviewed by our designated team. Whistleblowing reports are managed by the Global Compliance Team in coordination with relevant local resources. The Global Compliance Team consists of a dedicated compliance group and reports directly to the HPL Corporate Compliance Officer.

When appropriate, third parties may be involved to provide specialist expertise or ensure impartiality. We have a structured process in place to ensure timely escalation and reporting of cases to senior management, depending on severity.

All cases are handled with integrity, and disclosure of information is strictly limited to those directly involved in the process. We are committed to conducting investigations fairly, objectively, and as quickly as possible, with decisions based on factual evidence.

You will receive updates on the progress of your report whenever possible.

If you have concerns about wrongdoing or want to raise an issue, please do not hesitate to use the appropriate reporting channel for your region. Your voice is essential in helping us uphold our values and maintain a safe, ethical workplace.