Reports may be submitted, by way of example and without limitation, by: employees, self-employed workers, individuals with a collaboration agreement, freelancers, consultants, interns, suppliers, shareholders, or individuals holding administrative, management or control functions within the Group companies, such as Members of the Board of Directors or Statutory Auditors.

Reports, which should be as detailed as possible, must concern violations falling within the scope of Article 2 of Legislative Decree 24/2023. The legislation defines “violations” as any conduct, acts or omissions that may harm the public interest or the integrity of the Company, of which whistleblowers become aware in the work-related context of the IREN Group companies.

Reports that do not fall within the objective scope of the legislation will not be taken into consideration.

Whistleblowing reports must be submitted through the dedicated digital platform – “Integrity Line” by EQS Group.

The management of the reporting channel and the verification of the validity of the circumstances described in the report are entrusted to an internal Whistleblowing Committee of the Company, which carries out the verification of the reported facts respecting principles of objectivity and confidentiality, including the possible hearing of the whistleblower and any other persons who may provide information about the reported facts. To this end, the Committee may rely on the support and collaboration of external consultants or the competent corporate departments.