DURATEX S.A. POLICY FOR RECEPTION AND HANDLING OF DENUNCIATIONS
1 - Regulatory Environment
The Risks and Ethics Committee (Committee) has the attribution to establish and disclose procedures relative to reception and handling of information on non-compliance with legal and regulatory provisions applicable to the Society, besides internal regulations and codes, including the anticipation of specific procedures to protect the provider and confidentiality of the information.
2 – Policy Objective
Therefore, the Committee hereby establishes its Duratex S.A. Policy for Reception and Handling of Denunciations (Policy), relative to non-compliance with legal or regulatory provisions and to frauds or mistakes involving internal controls and accounting and audit activities. Its scope comprises all Duratex Companies.
With the disclosure of this Policy, the Committee encourages all collaborators and third parties to report all indications or evidence of the existence, within Duratex Companies, of situations or facts which fit the category in question.
For this purpose, the following communication channels shall be at the disposal of those interested:
- Risks and Ethics Committee – Av. Paulista, 1938 – 5th floor – CEP 01310-942 – São Paulo/SP – Brazil.
- Electronic mail: Disk.Conduta@duratex
The Committee shall be responsible for the confidentiality of the information received and, in case it is of interest of the denouncing party, it shall assure its anonymity.
3 - Reception and Handling of denunciations:
The present Policy applies to the reception of denunciations relative to the following matters, among others:
- non-compliance with legal and normative provisions, including internal regulations and codes, which rule the activities of Duratex Companies;
- incorrect application of accounting practices;
- evidence of fraud or intentional mistake in the elaboration, review, audit or disclosure of any financial statements or reports of Duratex Companies;
- indications of deficiencies observed in the internal control systems which support accounting and audit activities;
- existence of divergences in accounting statements that may affect the economic-financial standing of Duratex Companies.
3.1. Denunciations by Collaborators:
The Collaborator who is aware of facts or evidences that fit the situations described in the previous item must report his concerns to the Committee.
The contents of the denunciations must always be as thorough as possible, thus enabling to start the necessary investigation process. The collaborators who opt for anonymity in the denunciation, must show special care when presenting the facts, attaching, whenever possible, documents that certify their affirmations. Failure to report shall represent a serious fault.
3.2. Denunciations from Third Parties:
Any individual who is aware of facts involving situations which are the object of the present Policy must address his/her concerns to the Committee, through the communication means list herein. Failure to report shall represent a serious fault.
3.3. Investigation of the Denunciations:
All denunciations received shall be analyzed and evaluated by the Committee, which shall forward them for investigation in such a way that, at its discretion, best attends the Organization. In case it is identified a situation which fits within the regulations in force, the Committee shall proceed to reporting it to higher hierarchic levels.
3.4. Safe-keeping of Denunciations:
The Committee shall be responsible for keeping in good order the denunciations received and the respective measures adopted.
Investor Relations /
Corporate Governance
