Physical Address

104 Crestwood Drive

Lonehill
Sandton
2062

www.corporate-vision.co.za
info@corporate-vision.co.za

HEAVEN ON EARTH BUSINESS SOLUTIONS

PROPRIETARY LIMITED

POLICY ON WHISTLE BLOWING

Corporate Vision Consulting Proprietary Limited

Company registration no. 2015/006536/07
Director: Rajeshree Naicker
Table Of Contents

TOPICS PAGES

1. APPLICATION OF POLICY
3

2. DEFINITIONS AND INTERPRETATIONS

4-5

3. INTRODUCTION
6-7

4. PURPOSE OF WHISTLEBLOWING POLICY

7-8

5. REGULATORY / LEGAL LAWS AND FRAMEWORKS

8-13

6. CREATING AWARENESS
13

7. DISCLOSURE UNDER THIS POLICY

14

8. WHAT IS IMPROPER CONDUCT

14

9. INVESTIGATION OF DISCLOSURE
15

10. CONFIDENTIALITY AND PROTECTION FOR WHISTLEBLOWERS

16

11. MALICIOUS WHISTLEBLOWING

17

12. APPLICABLE LAWS

17

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 13. POLICY REVIEW
17

1. APPLICATION OF POLICY

TITLE: Policy on Whistle Blowing

DOCUMENT NUMBER:

DEPARTMENT: Board

EFFECTIVE DATE: 30 November 2022

REVISION DONE:

NEXT REVIEW DATE:

COMPILED BY: Corporate Vision Consulting Proprietary Limited

SIGNATURE:

POSITION: Company Secretary / Data Capturer

APPROVED BY: Corporate Vision Consulting Proprietary Limited

SIGNATURE:

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 POSITION: Director (Chairman of the Board)

2. DEFINITIONS AND INTERPRETATIONS

BOARD Board of directors of Heaven on Earth Business Solutions (Pty) Ltd

COMPANY Heaven on Earth Business Solutions (Pty) Ltd

CONSTITUTION Constitution of the Republic of South Africa 1996

CEO Chief Executive Officer

COMPANIES ACT Companies Act 71 of 2008

DISCLOSURE This means any disclosure of information regarding any conduct of

an employer or an employee of that employer who has reason to
believe that the information concerned shows or tends to show one
or more of the following:

A. That a criminal offence has been committed, is being

committed or is likely to be committed.
B. That a person has failed or is failing or is likely to fail to
comply with any legal obligation to which that person is
subject.
C. That a miscarriage of justice has occurred, is occurring or is
likely to occur.
D. That the health or safety of an individual has been, is being
or is likely to be endangered.

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 E. That the environment has been, is being or is likely to be
damaged; and
F. Unfair discrimination as contemplated in the Protection of
Equality and Prevention of Unfair Discrimination Act, 2000
(Act 4 of 2000).

That matter referred to in (A) to (F) has been, is being or is likely to

be deliberately concealed.

EMPLOYEE A. Means any person, excluding an independent contractor,

who works for another person/ or the Hospital and who
receives, or is entitled to receive, any remuneration; and
B. Any other person who in any manner assists in carrying
on or conducting the business of any employer.

PROTECTED DISCLOSURE ACT (PDA) Protected Disclosure Act 26 of 2000

PROTECTED DISCLOSURE Means a disclosure made to: -

a. A legal adviser in accordance with section 5 of the PDA.
b. An employer in accordance with section 6 of the PDA.
c. A member of Cabinet or of the Executive Council of a
province in accordance with section 7 of the PDA.
d. A person or a body in accordance with section 8 of the
PDA; or
e. Any other person or a body in accordance with section
9 of the PDA, but does not include a disclosure:
i. In respect of which the employee concerned
commits an offence by making that disclosure; or
ii. Made by a legal adviser to whom the information
concerned was disclosed while obtaining legal
advice in accordance with section 5 of the PDA.

KING IV King IV Report on Governance for South Africa 2016

LRA Labour Relations Act 66 of 1995

PAHA Protection Against Harassment Act 17 of 2011

WHISTLE BLOWING In the policy, it refers to the disclosure by employees or contract

workers, both former and current of suspected or real
malpractice as well as suspected or real illegal acts and
omissions at work.

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3. INTRODUCTION

DEFINITION OF A WHISTLE BLOWER:

An individual who informs or reports on a person or organization that are regarded as engaging in an unlawful
or immoral activity.

Whistle blowers are protected by law and are considered to be ethical citizens ‘doing the right thing’ as they
prevent corruption within the enterprise. Whistleblowers' disclosures have exposed wrongdoing and fraud,
helped save millions in public funds, avoid disasters for health and external environment.

COMPANY’S COMMITMENT TO WHISTLE BLOWERS:

The Heaven on Earth Business Solutions (Pty) Ltd is committed to conducting business with integrity and honesty
and encourages a culture of intolerance to wrongdoing and speaking up when any wrongdoing is encountered,
so that appropriate action can be taken. This Whistleblower Policy aims to facilitate and maintain an
environment in which any concerns relating to wrongdoing can be safely and confidently expressed, without
fear of punishment or unfair treatment, and ultimately assist in preventing wrongdoing within the Heaven on
Earth Business Solutions (Pty) Ltd.

The Company’s Human Resources “HR” officer and Chief Executive Officer “CEO” will respond to all concerns
raised in good faith. Where appropriate, matters raised may be investigated by management, internal audit, or
through disciplinary process and in certain circumstances be referred to other investigating authorities. In order
to protect all individuals concerned initial enquiries will be made to decide whether an investigation is
appropriate and, if so, what form it should take. Some concerns may be resolved without the need for
investigation. If, however urgent action is required this may also be taken before any investigation is conducted.

Within ten working days of a concern being raised, the appropriate officer (identified above) involved will either
institute the necessary plans for an investigation or, where more information is required after an assessment of
the availably of that information, either defer or close the case. Only with the permission of the whistleblower
will contact between the whistleblower and investigating officers take place. This contact will depend entirely on
the nature of the matters raised and particularly the adequacy of the information provided.

Where possible and necessary, the officers involved may be required to meet in order to seek further
information. Such a meeting will be made with both the protection and confidentiality of the whistleblower
being paramount. Subject to any legal constraints, the whistleblower will be kept informed of the progress and
outcome of an investigation.

The Company will take steps to minimise any negative impact that a whistleblower may experience as a result of
raising a concern and further provides the full protection afforded a whistle blower in terms of the Protected

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Disclosure Act. For example, if required to give evidence in criminal or disciplinary proceedings, the Company
will provide the necessary time, resources, and ensure adequate advice is provided regarding the proceedings.

Employees (if any) are advised to set out the background and history of the concern, giving names, dates, and
places where possible and the reason why they are particularly concerned about the situation. If employees are
in the possession or aware of any evidence and where it can be found, they should provide the details to assist
with investigations.

WHO CAN BE A WHISTLE BLOWER?

Any person can be a whistle-blower when they suspect, witness or observe behaviour or actions that they
believe to be illegal or in contravention of financial management laws of the country and report these suspicions
to the relevant law enforcement agencies. As an active citizen it is your responsibility to provide relevant
information related to squandering, maladministration, and misuse of your taxes to the law enforcement
agencies. As a member of the public, you are entitled to know how your taxes are used and that these are not
misused to enrich the criminals.

HOW IS GOVERNMENT INVOLVED IN WHISTLEBLOWING?

Government has the responsibility to always remain transparent and accountable to you on the use of public
funds and service delivery. Therefore, if you witness any forms of maladministration or squandering of public
funds, you have a responsibility to come forward and report it to the relevant law enforcement agencies. If you
do not report any wrongdoing by those who are entrusted with the public funds, you are enabling them to
continue their illegal activities and further widening the gap of poverty and hunger.

When you come forward with the information, it is the responsibility of the law enforcement agencies to protect
your identity and to ensure that you and those close to you are not exposed to any harm.

The law enforcement agencies have been trained to ensure that they protect the identity of the Whistle Blower
and to always keep this secret. Should they break the confidentiality code, they may face disciplinary action
which can lead to them either receiving hefty sentences for releasing confidential information, being fired from
their employment or more severe punishments like prosecution.

4. PURPOSE OF WHISTLEBLOWING POLICY

PURPOSE
The purpose of this Whistleblowing Policy is to provide guidance to eligible individuals who are aware of any
criminal conduct or other wrongdoing (defined as Improper Conduct in this Policy) on:

 Who can make a disclosure under this Policy.

 The types of disclosures that may be made.
 How to make a disclosure under this Policy.
 How matters disclosed will be investigated.
 How the confidentiality of a Whistleblower’s identity will be safeguarded and how the Whistleblower will be
protected.

POLICY
The Whistle Blower Policy is also intended to encourage and enable employees, suppliers, and other relevant
stakeholders to raise concerns within the Company rather than overlooking a problem or ‘blowing the whistle’
to inappropriate channels.

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The Whistle Blower Policy aims to:

Encourage parties to feel confident in raising breaches and concerns:

a. Provide facilities to voice breaches and concerns and to receive appropriate feedback on any action
taken.
b. Ensure that whistle blowers will be protected from possible reprisals or victimization if the disclosure
was made in good faith.
c. And fundamentally eradicate this unethical behavior in the workplace.

While there are existing Company policies and procedures in place, this Policy is not a substitute
policy for issues that are governed under those policies and procedures. This is important in relation to
employee matters where they are subject to current Human Resource and Grievance policies and procedures.

This Policy should be read in conjunction with the following documents in order to fully understand its content:

a. Code of Conduct and Ethics Policy

b. Anti-Corruption and Bribery Policy
c. Anti-Money Laundering Policy

A key component to workplace ethics and behavior is integrity or being honest and always doing the right thing.
This is what businesses like Heaven on Earth Business Solutions (Pty) Ltd would have to propose and work
towards in becoming an ethical citizen. (Ultimately following the Policy for Whistle Blowing)

25% of employees would steal, 25% would never steal, 50% could go either way depending on culture. – M J
Comer

Organisations can create a whistleblowing culture by having a personal code of ethics, using hotlines, having an
ethical committee, engaging in periodic ethics training, and doing an annual ethical audit.

“It is believed that Whistle Blowers are not any different from other employees. They do not seem to be at a
higher stage of moral development, nor are they either more or less loyal to the company than their peers.
Instead, they tend to be people who happen to know about the wrongdoing and believe that by acting they can
do something to stop it.” – Hellriegel, Jackson, Slocum, Staude and Associates

5. REGULATORY / LEGAL LAWS AND FRAMEWORKS

LEGAL FRAMEWORK
Overarching protections for whistleblowers in South Africa are contained in the Constitution, while the main
legislation relevant to whistleblowing is The Protected Disclosures Act of 2000. However, the Company
recognizes other relevant statutes, and these include:
1. The Constitution
2. The Labour Relations Act 66 of 1995
3. The Protection Against Harassment Act 17 of 2011
4. The Companies Act 71 of 2008

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The Constitution
The Constitution broadly sets out sections that offer whistleblowers protection:

a. Section 9(1) states that everyone is equal before the law and has the right to equal protection and
benefit of the law.
b. Section 16(1)(b) states that everyone has the right to freedom of expression, which includes
freedom to receive or impart information or ideas.
c. Section 23(1) states that everyone has the right to fair labour practices.

Labour Relations Act (LRA)

Sections 186(2)(d) and 187(1)(h) of the Labour Relations Act 66 of 1995 refer to unfair labour practice and unfair
dismissal, and section 191(3), empowers an employee to refer a dispute concerning an unfair labour practice, if
the employee has suffered occupational detriment by an employer who has breached section 3 of the PDA.

The Protection Against Harassment Act (PAHA)

The PAHA is applicable and useful to whistleblowers who get harassed as a result of whistleblowing. Harassment
under the PAHA is defined as directly or indirectly engaging in conduct that the harasser knows or ought to
know causes harm or inspires the reasonable belief that harm may be caused to the complainant or a related
person.

Companies Act 71 of 2008 / Protected Disclosures Act

Section 159(7) of the Companies Act 71 of 2008, Protection for Whistle-Blowers: a public company must
directly or indirectly establish and maintain a system to receive disclosures confidentially and act on them, and
routinely publicise the availability of the system to relevant parties.

The South African legal regime for Whistle Blower protection is centered on the Protected Disclosures Act, 26 of
2000 (PDA or Protected Disclosures Act), which governs so-called “protected disclosures.”

The Protected Disclosure Act (PDA) is the central South African whistleblowing legislation that applies to both
public and private sectors, however, while the PDA is aimed at employees, it excludes volunteers and
independent contractors. The main aim of the Protected Disclosure Act (PDA) is to protect whistle blowers from
being subjected to occupational detriment in their work environment.

The protection offered under the PDA only applies where first, it is determined that a disclosure was made and,
second, that disclosure is classified as a “protected disclosure’’. If the whistle blower’s employment contract or
severance agreement contains a confidentiality clause, then this clause becomes void insofar as it conflicts with
the PDA’s protection. The manner of a disclosure is irrelevant for the purposes of determining whether a
disclosure was made.

Disclosure is classified as a ‘’protected disclosure’’ under the PDA if:

a. The disclosure contains information about ‘’impropriety’’, and
b. The disclosure has been made to the right person.

Section 159 of the Companies Act 71 of 2008 protects any shareholder, director, company secretary, prescribed
officer, or employee of a company or a registered trade union that represents employees of the company or
another representative of the employees of that company, a supplier of goods and services to a company, or an
employee of such supplier who discloses information pertaining to any contravention of the Companies Act, or
any relevant legislation and failed or was failing to comply with the statutory obligation to which the company

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was subject. The Companies Act protects whistle blowers in this context against any civil, criminal, or
administrative liability for a disclosure made in terms of the Act.

Principle 2 of King IV — The governing board should govern the ethics of the organisation in a way that supports
the establishment of an ethical culture:

Principle 2 of King IV recommends that a governing body should govern the ethics of the organisation in a way
that supports the establishment of an ethical culture. This can be achieved by the governing board assuming
responsibility for the governance of ethics of an organisation. In keeping with such recommendations, the
Directors will exercise an ongoing oversight of the management of ethics and, oversee that it results in the use
of protected disclosure or whistle blowing mechanisms to detect breaches of ethical standards and dealing with
such disclosures appropriately.

The King IV recommended practices provides that the above can be brought about as follows by:

 The governing board assuming responsibility for the governance of ethics and setting the direction on
how such is to be addressed in an organisation.
 The governing board approving appropriate code of conduct and ethics policies which articulates and
gives effect to its direction on organisational ethics.
 The governing board ensuring that the code of conduct and ethics policies encompass interaction with
both internal and external stakeholders as well as the broader society and addresses the key ethical
risks of the organisation.
 The governing board ensuring that employees and stakeholders are able to familiarise themselves with
the code of conduct and ethics policies; and
 Delegation of the responsibility for implementation and execution of the code of conduct and ethics
policies to management.

The Board of Directors of Heaven on Earth Business Solutions (Pty) Ltd recognises its responsibility for
monitoring potential risks and acknowledges that whistleblowing by its employees, suppliers and other relevant
stakeholders would assist in uncovering significant risks. The Company has a culture of ethical conduct and
openness and encourages honest whistleblowing. employees, suppliers, and stakeholders are advised to report
malpractice without fear of penalty or punishment. At the same time, the Company discourages malicious
accusations and employees are cautioned against making false allegations and risk having disciplinary action
taken against them. The Company undertakes to investigate every allegation reported and provides a protected
system for whistleblowers who wish to remain anonymous. The Company will ensure that all reports will be
treated strictly confidentially and that reports can be made anonymously, if desired.

REGULATORY FRAMEWORK
This policy derives its information from the following legislation and prescripts:
a. Protected Disclosure Act, 2000 (Act No. 26 of 2000).
b. A guide for Public Sector Accountability implementing the protected Disclosures Act.
c. Promotion of Access to Information Act (No. 2 of 2000); and
d. Prevention and Combating of Corrupt Activities Act (No.12 of 2004)

Whistle blowing safeguards

The Company is committed to its Code of Conduct and its employees and suppliers’ rights. It
recognises that the decision to report a breach can be a difficult one to make. If what a whistle blower is saying
is true, they will have nothing to fear because they would be acting as a responsible stakeholder. The Company
will protect the whistleblower by not tolerating any harassment, victimization, or occupational detriment (as

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defined in the Act including formal and informal pressures) if the whistleblower has raised the breach, or even
the suspected breach, in good faith. Any investigations into allegations raised will however not influence or be
influenced by any current process that may already affect an employee in terms of the companies’ policies and
procedures.

Whistle blowing confidentially

All concerns and breaches raised will be treated with the strictest confidence and every effort will be made
subject to any legal constraints, not to reveal the identity of the whistleblower without their permission.
However, the Company acknowledges that it may be necessary, during the investigation process, for the
whistleblower to provide a statement to investigators, thus revealing the source of the investigation.

Whistle blowing anonymously

This Policy encourages that all disclosures are confidential, that is the whistleblower’s identity is known to the
relevant parties, and however it does recognize that in certain circumstances it may be the preference of the
whistleblower to report anonymously. Concerns raised anonymously are not easily investigated due to inability
of the investigator to request additional information, and accordingly will need to be considered at the
discretion of management. In exercising this discretion, the factors to be taken into account would include:
a. The seriousness of the issues raised.
b. The detail and amount of information provided; and
c. The ability of confirming the allegation from other sources.

Untrue allegations
Where an allegation is made in good faith, even where it is not able to be confirmed by an investigation or is
subsequently proved untrue, no action will be taken against the whistleblower. If however an allegation is
maliciously or mischievously made for personal gain or otherwise, appropriate disciplinary or legal action may
be taken against the whistleblower.

The PDA also makes it an offence of intentionally making a false ‘disclosure’, and the offence extends to those
who ‘ought reasonably to have known’ that the information they provided was false. Where there was an
intention to cause harm, and where harm was suffered, the employee or worker may be liable to a fine, to
imprisonment for up to two years, or to both a fine and imprisonment.

Whistle blowing procedure

An employee wishing to report a malpractice should first report the incident to his/her immediate manager in
order to deal with the allegation in an effective and constructive manner. Should the individual be unable to get
a response from their manager, the following procedure is recommended:

Internal reporting procedure for whistleblowing

a. Allegations to be reported to the line manager.
b. The line manager to investigate and report on the findings.
c. Should the whistleblower be dissatisfied with the outcome, the line manager / whistleblower will then
notify the chairman of the risk committee.
d. The risk committee will investigate and produce a report on the findings.
e. Management will consider the report and make a decision.
f. Decision regarding disciplinary action against:
g. The wrongdoer for fraud or corruption; or
h. Whistleblower for false allegations.

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External reporting procedure for whistleblowing
a. All anonymous “tip-offs” to be reported to the Company’s auditors Contact details:
b. The auditors will investigate the allegations and if required, appoint an independent firm of attorneys to
assist in the investigation.
c. The auditors will produce a report on the findings.
d. Management to consider the report and make a decision.
e. Decision regarding disciplinary action against:

 The wrongdoer for fraud or corruption; or Whistleblower for false allegations.

Employees are not expected to prove the truth of an allegation, they will need to demonstrate to the
person contacted that there are sufficient grounds for concern.

Concerns are to be raised in writing providing a background of the concern, giving names, dates and
places where possible should be set out and the reason why the individual is particularly concerned
about the situation.

The action taken by the Company will depend on the nature of the concern. Matters raised may possibly
be investigated internally, referred to the risk committee or relevant law enforcement agency.

a. Non-executive directors assist in developing the strategy of Heaven on Earth and monitor
management’s performance in meeting its goals and objectives.

6. CREATING AWARENESSS

External Orginisation for Awareness for South Africa

Whistle Blowers (Pty) Ltd provides a multi-channel ethics hotline service to organisations of all sizes in both the
public and private sectors. Subscribing employers who have their ethics hotlines managed on an outsourced
basis by Whistle Blowers benefit from the expertise, safe reporting systems and best practices that only a
dedicated specialist can provide.

Whistle Blowers (Pty) Ltd prides itself on its implementation and reinforcing of the protected disclosure concept,
to create a culture of awareness, thereby including all employees in the crime-fighting fold. Presentations can be
made to all employees at subscribing sites, educating them on the ultimate benefits to the company and
employees of rooting out criminal elements in the workplace.

Whistle Blowers (Pty) Ltd also presents to labour unions involved in order to gain their support of the concept.

In order for the Policy to be sustainable, it must be supported by a structured education, communication, and
awareness programme among employees at the Investee Companies. It is the responsibility of all managers to
ensure that all employees, are made aware of, and receive appropriate training and education with regards to
this Policy.

7. DISCLOSURE UNDER THIS POLICY

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PROTECTED DISCLOSURE

Who can raise a concern?

a. An employee who has a reasonable belief that there is corruption, fraud, or malpractice, may take a
disclosure in terms of the procedure outlined in this Policy.
b. The employee who makes a disclosure must not be driven by malice, bad faith, or personal gain in
making such a disclosure.
c. A disclosure made in terms of this policy and the Act is a protected disclosure provided that it fully
complies with the requirements of the Act.
d. The disclosure may be made against any form of fraud, corruption, malpractice, or likelihood of such,
being committed by any manager, another official or group thereof, the employee’s own section or
different section in the Department.

The following are eligible to make a disclosure under this Policy:

 an employee of a member of the Group;

 a person who provided services to a member of the Group while being employed by a supplier, a
business partner, an independent contractor, consultant, agent or a temporary employment service
(Labour broker)

8. WHAT IS IMPROPER CONDUCT

Improper Conduct is conduct that a person has reason to believe shows that an entity in the Heaven on Earth
Business Solutions (Pty) Ltd has engaged in one or more of the following:

1. a criminal offence has been committed, is being committed or is likely to be committed

2. a person has failed, is failing or is likely to fail to comply with any legal obligation to which that person is
subject
3. the health or safety of an individual in the workplace has been, is being or is likely to be endangered
4. the environment has been, is being or is likely to be damaged

9. INVESTIGATION OF DISCLOSURE

While the circumstances relevant to each disclosure, and the investigative action required, will vary, all reviews
and investigation of disclosures made by a Whistleblower under this Policy:

 will be conducted fairly and in a timely manner; and

 will be appropriately documented; and

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 will keep the Whistleblower regularly updated regarding the status, expected timeframes and outcome of the
review or investigation (if the Whistleblower can be contacted).

Investigations conducted by Heaven on Earth Business Solutions (Pty) Ltd would be inclined to follow this
procedure:

On receiving a disclosure from a Whistleblower, the person receiving the disclosure will initiate a preliminary
enquiry/review of the disclosure and within 21 days after receipt of the disclosure must:

a) decide whether to:

 investigate the matter or not; or

 refer the disclosure to another person or body (“third party”) if that disclosure could be investigated or
dealt with more appropriately by the third party; provided that such referral does not identify and is not
likely to lead to the identification of the Whistleblower.

b) In writing, either through the independent whistleblower facilities if the Whistleblower wishes to
remain anonymous or directly to the Whistleblower if the Whistleblower has agreed to share his/her
identity with the Fraud Manager or Group Company Secretary, acknowledge receipt of the disclosure
and inform the Whistleblower of the decision:

 to investigate the matter, and where possible, the time frame within which the investigation will be
completed.
 not to investigate the matter and the reasons for such decision; or
 to refer the disclosure to a third party for further investigation.

Where the Fraud Manager or Group Company Secretary or third party requires more than 21 days within which
to decide whether or not to investigate the matter or refer it elsewhere, the Whistleblower must be informed
accordingly in writing. The Whistleblower must then be kept updated regarding the status of the investigation
on a regular basis of intervals of not more than two months at a time. A decision must be made and
communicated to the Whistleblower within six months following the date on which the disclosure was received.

Persons conducting or third parties appointed to conduct investigations will have access to all records, data, and
information relevant to the investigation and employees or individuals are requested to assist in an investigation
and are able to provide relevant information are expected to cooperate. On completion of the investigation the
outcome will be shared in writing with the Whistleblower directly by the Fraud Manager or the Group Company
Secretary or the third party, as appropriate.

Where the identity and contact details of the Whistleblower who reported the Improper Conduct is unknown,
the Fraud Manager or Group Company Secretary or third party is not obliged to communicate the decision
whether or not to investigate and/or the outcome. The Fraud Manager or Group Company Secretary or third
party is still required to make the decision and where applicable, conduct the investigation and reach a
conclusion.

10. CONFIDENTIALITY AND PROTECTION FOR WHISTLEBLOWERS

The protection of Whistleblowers, including identity protection (keeping the identity of the Whistleblower
confidential), is fundamental to achieving the objectives of this Policy. Any form of retaliation, discrimination,
harassment, or intimidation of a Whistleblower by others as a result of raising concerns through this Policy will

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not be tolerated and the relevant member of the Heaven on Earth Business Solutions (Pty) Ltd will take action to
protect a Whistleblower who raises a concern in good faith (in South Africa) or reasonably believes that the
information being disclosed is true.

Whistleblowers who wish to maintain anonymity should, in addition, take precautions not to compromise their
anonymity by, for example, not discussing the concern disclosed with others in the Heaven on Earth Business
Solutions (Pty) Ltd.

All concerns disclosed will be treated in confidence and every effort will be made not to reveal the identity of
Whistleblowers without their permission, unless there are legal requirements to do so (for example, if a
Whistleblower is required to be a witness) and their identities may need to be disclosed. However reasonable
steps will be taken to protect the Whistleblowers identity in the event they are required to be a witness in
matter before a court or tribunal.

The right to confidentiality may be forfeited where:

 the incident reported presents an immediate physical danger to any person;

 information supplied is malicious and the person knew it was untrue; and

A Whistleblower will not as a result of the disclosure, be subjected to:

(a) any disciplinary action.

(b) dismissal, suspension, demotion, harassment, or intimidation.
(c) transferred against his or her will.
(d) arbitrary changes to terms and conditions of employment.
(e) refused transfer or promotion.
(f) refused a reference or provided with an adverse reference.
(g) denied an appointment to any employment, profession, or office.
(h) any civil claim for the alleged breach of a duty of confidentiality or a confidentiality agreement arising out of
the disclosure of a criminal offence or information which shows a substantial failure to comply with the law.
(i) threatened with any of the above, or Group Whistleblower Policy.
(j) adversely affected in respect of his or her employment, including employment opportunities, work security
and the retention or acquisition of contracts to perform work or render services as a result of making the
disclosure, (“Detrimental Action”) unless the Whistleblower is responsible for, or otherwise implicated in, any
unethical behaviour which has been reported by the Whistleblower.

The Group will have regard to the relevant applicable legislation of the country of operation in respect of the
protection of the Whistleblower. Disclosures to a legal practitioner for the purposes of obtaining legal advice or
legal representation in relation to this Policy or applicable whistleblower legislation, are protected.

11. MALICIOUS WHISTLEBLOWING

A Whistleblower who intentionally discloses false information:

 knowing the information to be false or who ought reasonably to have known that the information is false.
 with the intention to cause harm to the affected party and where the affected party has suffered harm as a
result of such disclosure, may be guilty of a criminal offence and liable on conviction to a fine or to

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imprisonment, in addition to which the Whistleblower may be subject to disciplinary action up to and including
dismissal.

12. APPLICABLE LAWS

This Policy arises from and is aligned with the following laws relating to Whistleblowing:

SOUTH AFRICA
The Protected Disclosures Act No. 26 of 2000 which aims to provide procedures and protection to persons who
in good faith disclose information regarding Improper Conduct by their employer or fellow employees and
encourages a culture of good governance, accountability, and transparency and to eradicate criminal and other
wrongful conduct; and The Companies Act which provides that the Group must establish and maintain a system
to receive disclosures of the nature set out in the Companies Act, to provide protection to whistleblowers who
make disclosures to the facilities referred in section 7 above, and to routinely publicise the availability of that
system (which is the purpose of this Policy).

As the types of disclosures that may be made under the Companies Act differ from those referred to under
Improper Conduct above, a guide on disclosures under the Companies Act is included as Schedule 1 to this
Policy.

13. POLICY REVIEW

This Policy must be reviewed by the Social and Ethics Committee (“Committee”), at least every two years, or
earlier if there are changes to the laws governing whistleblowers which necessitate amendment to the Policy, in
which case the Policy must be updated and submitted to the Committee for consideration and recommendation
to the WHL Board for approval.

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