Whistleblowing Channel

Principle Power is committed to fostering a culture of transparency, integrity, and accountability. This channel establishes a structured, confidential, and secure mechanism for reporting concerns about wrongdoing or risks, including engineering, safety, environmental, legal, and ethical issues.

This channel applies to:

• All Employees, regardless of the position
• Directors and officers
• Offshore personnel and secondees
• Consultants, suppliers, and business partners (where contractually applicable)

It covers all activities across EU, UK, US, Japan, and other international locations, including offshore, shipyards and project sites

The Whistleblower policy supports our integrated management systems under ISO 9001, ISO 45001, and ISO 14001, and associated policies:

• Code of Conduct
• Anti-Bribery and Corruption Policy
• Conflict of Interest Procedure
• Gifts and Hospitalities Procedure
• Whistleblowing Procedure
• EU Whistleblower Protection Directive (EU) N. 2019/1937
• UK Public Interest Disclosure Act (PIDA) 1998
• Portuguese law Lei 58/2019 of August 8
• Portuguese law Lei 93/2021 of December 20
• French Sapin II Law of 9 December 2016 (oi n° 2016-1691 du 9 décembre 2016 relative à la transparence, à la lutte contre la corruption et à la modernisation de la vie économique
• French Waserman Law of 21 March 2022, Loi n° 2022-401 du 21 mars 2022 visant à améliorer la protection des lanceurs d’alerte
• Federal Whistleblower Protection Act (WPA)
• Dodd-Frank Act (where applicable) - Public Law 111–203 , 12 U.S.C. § 5301 et seq.
• California Whistleblower Protection Act - California Government Code § 8547
• California Labor Code 1102.5
• California False Claims Act - California Government Code §§ 12650–12656
• Texas Whistleblower Act - Texas Government Code, Chapter 554
• Oregon Whistleblower Act (ORS) 659A.030 and (ORS) 659.199

Effective date: May 25, 2025