This Policy regulates the entire process of managing reports, including the methods of forwarding, receiving, analyzing, investigating, reporting and filing of the reports, in accordance with best practices, reference standards (e.g. ISO 37002) and the principles introduced at European level by EU Directive 2019/1937, implemented with the Italian Legislative Decree no. 24 of the 10 March 2023 - concerning the protection of persons who report violations of EU law and of national legislation, and in this regard implements the principles contained within the Organizational Model in the management of reporting relevant to the purposes of Legislative Decree. 231/2001 for the companies that have it.