Whistleblowing

Internal Reporting Procedure

The company has implemented an internal reporting system in compliance with the provisions of Decree NO. 231/2001 and of Decree No. 24 of March 10, 2023, implementing EU Directive 2019/1937 on the protection of individuals reporting violations
of Union law.

In particular, in accordance with the provisions of the Decree, reports may be made by Dinova employees and individuals who, in various capacities, have relationships with the Company (including, by way of example: consultants, suppliers of goods and services, agents, contractors, business partners, shareholders, interns, volunteers):

• violations of EU law;
• administrative, accounting, civil or criminal offences;
• unlawful conduct relevant under Legislative Decree No. 231/2001 or violations (even alleged violations) of Dinova's Organisation, Management and Control Model;
• alleged or ascertained violations of Dinova's procedures or, in any event, of the internal regulatory system;
• violations related to Environmental, Social & Governance (ESG).

Reporting Methods

Maggioli has implemented a dedicated Internal Reporting Channelaccessible through the methods described below.

Written Form

1. “Whistleblowing Maggioli” Platformaccessible via the website:
   https://www.maggioli.it (section "Ethics and Compliance")
   or directly at the address:
   
   https://og.maggioli.cloud/OGWSegnalazioni/MAGGIOLI/EntryPoint.aspx
   The Platform is independent of the company’s servers, managed through cloud technologies, and equipped with encryption tools that ensure the confidentiality of the Whistleblower's identity. Access is granted upon user registration and acknowledgment of the privacy policy, procedure, and specific flow.
2. By postal service, in a sealed envelope to the address of theMaggioli Control Bodydomiciled at the law firm Pascerini e Associati, Via Barberia 6, 40123 Bologna. Studio Legale Pascerini e Associati, Via Barberia 6, 40123 Bologna.

Oral or Verbal Form

1. Through a voice recording via the “Whistleblowing Maggioli” Platform,
   accessible through the website:
   https://www.maggioli.it (section “Ethics and Compliance”)
   or directly at the following address:
   
   https://og.maggioli.cloud/OGWSegnalazioni/MAGGIOLI/EntryPoint.aspx
   
2. The platform is independent of the company’s servers, managed in the cloud, and equipped with encryption tools that ensure the confidentiality of the Whistleblower's identity. This method can only be used if the user has provided specific consent for the processing of personal data contained in the voice recording. Tone filters are applied to mask the voice of the whistleblower, and an immutable timestamp is applied to the recording, indicating the exact date and time. The recordings cannot be downloaded, exported, or shared. The Whistleblower may still listen to their recording by re-accessing the Platform. During a private meeting with the Control Body, upon request and scheduling an appointment with the ODC.
   On the occasion of a private meeting with the Supervisory Body, upon request and by appointment with the SB.

Exclusions

Reports and/or information submitted via regular email, PEC, or deposited at the registered office or delivered in a manner inconsistent with the above provisions do not fall within this Procedure and, consequently, cannot benefit from the protections provided by the Law.