REPORTING OF OFFENCES AND IRREGULARITIES WHISTLEBLOWING                                
                                In compliance with Legislative Decree 24/2023, Sapes S.p.a. has established internal reporting channels to enable employees, collaborators, third parties and other individuals associated with the company in a work-related capacity to report issues that may arise within that context. The internal reporting system is ruled by SPG 01 020,  available below, which you are referred.