Whistleblower Policy

1. Purpose

This Policy provides safe, confidential, and accessible mechanisms for anyone to report concerns about illegal, unethical, or improper conduct within SKYLINE, without fear of retaliation. We believe reporting concerns early is the best way to address problems before they escalate.

2. Who Can Report

This Policy is available to:

• Current and former employees
• Contractors and temporary workers
• Suppliers and business partners
• Customers
• Community members
• Any other party with concerns

3. What Can Be Reported

• Bribery, corruption, fraud
• Human rights violations and discrimination
• Harassment and abuse
• Health and safety risks
• Environmental damage
• Money laundering and terrorist financing
• Data protection violations
• Accounting fraud and record falsification
• Undisclosed conflicts of interest
• Confidentiality and IP violations
• Any other violation of Company policies or law

4. Reporting Channels

5. Investigation Process

1. Acknowledge receipt within 3 business days
2. Preliminary assessment within 10 business days
3. Investigation by independent team (internal or external as needed)
4. Final report and corrective actions
5. Report back to whistleblower (within confidentiality limits)
6. Follow-up on implementation and review effectiveness

6. Confidentiality

All reports are handled with strict confidentiality. The reporter's identity is not disclosed unless necessary for the investigation and with their consent, or required by law. Reporters may choose to report anonymously.

7. Whistleblower Protection

SKYLINE strictly prohibits any form of retaliation against good-faith whistleblowers, including:

• Termination, demotion, or pay cuts
• Retaliatory changes to duties or schedule
• Harassment or intimidation
• Social or professional exclusion
• Any other adverse treatment

Any employee found to have retaliated against a whistleblower faces strict disciplinary action up to termination.

8. False Reports

Good-faith reports — even if the concerns later prove unfounded — are fully protected under this Policy. However, deliberately false or malicious reports may result in disciplinary action.