Linde Compliance

This policy details the framework for receiving, investigating and addressing allegations of Reportable Conduct within Linde Material Handling Australia (LMHAU).

The objectives of this policy are to:

• Provide Eligible Whistleblowers with a clear framework within which to make that allegation as a Protected Disclosure
• Ensure any reports of Reportable Conduct are dealt with appropriately
• Protect Eligible Whistleblowers from victimisation and retaliation
• Provide Eligible Whistleblowers with a clear understanding of how allegations will be handled
• Support Eligible Whistleblowers throughout the reporting process
• Afford natural justice and procedural fairness to anyone who is the subject of an allegation of Reportable Conduct

This policy applies to all LMHAU employees and Eligible Whistleblowers who make a Protected Disclosure to an Eligible Recipient and extends to Reportable Conduct that occurs before or after the commencement of this policy.

If this policy differs from applicable law, LMHAU will apply whichever is more stringent.

• Associate means a Director or company secretary of LMHAU or any other body corporate within the KION Group
• Company means Linde Material Handling Pty Ltd, KION Group AG and any subsidiaries thereof
• Director means each of the Managing Director, Senior Director Service and Sales, and Finance Director
• Eligible Recipient means:
  1. A person holding one of the following positions within LMHAU:
     1. Managing Director
     2. Senior Director, Service and Sales
     3. Finance Director
     4. National HR and Compliance Manager
     5. Legal Officer
     6. National WHS Manager
     7. Director of National and Key Accounts
     8. Branch General Manager
     9. Branch Commercial Manager
     10. An internal or external auditor of LMHAU
     11. A person designated by LMHAU to receive disclosures from time to time
• Eligible Whistleblower means any former or current:
  1. officer or employee of LMHAU;
  2. LMHAU supplier or their employee;
  3. LMHAU Associate; andRelative, spouse or dependent of a), b) & c) above who makes a Protected Disclosure
• LMHAU means Linde Material Handling Pty Ltd
• NCO means National Compliance Officer
• Protected Disclosure means a disclosure of Reportable Conduct made by an Eligible Whistleblower to an Eligible Recipient in accordance with this policy
• Reportable Conduct includes but is not limited to conduct of the Company, its officers or employees which:
  1. Breaches the Corporations Act 2001, Taxation Administration Act 1953, Australian Securities & Investments Commission Act 2001, Banking Act 1959, Financial Sector (Collection of Data) Act 2001, Insurance Act 1973, Life Insurance Act 1995, National Consumer Credit Protection Act 2009 or Superannuation Industry (Supervision) Act 1993
  2. Constitutes an offence against any law of the Commonwealth that is punishable by imprisonment for 12 months or more (e.g. fraud, money laundering, blackmail, intentional destruction of property)
  3. Represents a danger to the public
  4. Breaches any Company or KION Group policies including but not limited to KION Code of Compliance and Anti-Bribery and Anti-Corruption policy

4.1. Eligible Whistleblowers

• 4.1.1. Eligible Whistleblowers who make disclosures of Reportable Conduct to Eligible Recipients will receive protection under this policy provided that:
  1. The disclosure is made in accordance with this policy
  2. The Eligible Whistleblower has reasonable grounds to suspect such Reportable Conduct
• 4.1.2. Any individual who knowingly makes a false report of Reportable Conduct, or who makes a report without reasonable grounds, may be subject to disciplinary action.

4.2. Eligible Recipients

• 4.2.1. Eligible Recipients who receive a Protected Disclosure must:
  1. Promptly refer the report to the NCO
  2. Otherwise keep the report confidential
  3. Not disclose the identity of the Eligible Whistleblower to any other person, including the NCO, without the consent of the Eligible Whistleblower.

4.3. Confidentiality

• 4.3.1. The Company, its officers and employees, are responsible for ensuring that an Eligible Whistleblower’s identity remains confidential at all times unless:
  1. The Eligible Whistleblower consents to the disclosure of their identity; or
  2. Disclosure of the Eligible Whistleblower’s identity is required by law.
• 4.3.2. All information relating to any Protected Disclosure, other than the Eligible Whistleblower’s Identity, must be kept confidential except as reasonably necessary for the purposes of investigating Reportable Conduct in accordance with this policy.
• 4.3.3. Eligible Whistleblower must keep all information relating to any allegation confidential at all times, both during any investigation process and following any resolution of an allegation.

4.4. Retaliation

• 4.4.1. The Company is committed to protecting and respecting the rights of Eligible Whistleblowers who report Reportable Conduct and those being reported. Any retaliatory action or threats of retaliatory action, discrimination against an Eligible Whistleblower and those being reported will not be tolerated.
• 4.4.2. Examples of retaliatory conduct include, without limitation:
  1. Where the Eligible Whistleblower is an LMHAU employee, dismissal or alteration of duties
  2. Harassment or intimidation
  3. Harm or injury, including psychological harm
  4. Damage to a person’s property, reputation, business or financial position
  5. Threats of any of the above
• 4.4.3. The Company will thoroughly investigate reports of retaliation. If proven, those who have engaged in retaliatory action will be subject to disciplinary action.

5.1. Making a Report

• 5.1.1. External whistleblowers: May make a report via the relevant KION Whistleblower Hotline number available at www.kiongroup.com/whistleblowing.
• 5.1.2. Internal whistleblowers i.e. employees, officers or contractors of the Company, may make a report: Verbally or in writing to an Eligible Recipient;
  1. Verbally or in writing to an Eligible Recipient;
  2. Verbally or in writing to one of the following:

LMHAU National Compliance Officer

5 Distillers Place
Huntingwood NSW 2148
Email: compliance@lindemh.com.au
Phone: +61 (2)9831 9501

KION Group AG Compliance Department

Thea-Rasche-Strasse 8
60549 Frankfurt am Main
Germany
Email: compliance@kiongroup.com
Phone: +49 (0)69 2011 07310
+49 (0)69 2011 07708
+49 (0)69 2011 07219
+49 (0)69 2011 07624

• To the independent KION Whistleblower Hotline number for Australia listed at:www.kiongroup.com/whistleblowing

5.2. Anonymous Reporting

• 5.2.1. An individual may make a report under this policy anonymously to the relevant independent KION Whistleblower Hotline number listed at www.kiongroup.com/whistleblowing.
• 5.2.2. If a report is anonymous, the discloser will need to provide sufficient information for the matter to be investigated, as it will not be possible to go back to the discloser for clarification or more detail. Anonymous disclosers should have regard to the extent to which an anonymous disclosure may limit the Company’s ability to investigate and respond to the matters disclosed.

5.3. Information to be Included in Report

• 5.3.1. The following information should be included to enable Reportable Conduct to be properly investigated and addressed by LMHAU:
  1. The nature of the Reportable Conduct and when it occurred or is likely to occur;
  2. The name(s) of the individuals involved in the Reportable Conduct; and
  3. Any material to support the matters raised in the Protected Disclosure such as documents, emails or the names of potential witnesses.

5.4. Investigation

• 5.4.1. All Protected Disclosures will ultimately be reported to the KION Group Compliance Committee (KION GCC) which is composed of the Chief Compliance Officer, the head of the central internal audit department, the head of the central human resources department and the head of the central legal department of KION Group.
• 5.4.2. The KION GCC will decide who will lead the investigation. Depending on internal resources and the expertise needed for specific cases, external professionals may be engaged to investigate the Reportable Conduct. If appropriate, the LMHAU National Compliance Officer will also be involved in the investigation.
• 5.4.3. The KION GCC and those involved in the investigation will determine whether sufficient information exists to investigate the Reportable Conduct and, if so, determine the appropriate investigation process, including:
  1. The nature and scope of the investigation;
  2. Whether to escalate the matter within or outside of KION Group, including to the police or a regulatory body;
  3. The nature of any technical, financial or legal advice that may be required; and
  4. Whether it is appropriate to keep the Eligible Whistleblower informed on the progress of the investigation.
• 5.4.4. All investigations will be conducted fairly and in accordance with Company policies and applicable laws.