Whistleblower Policy

ResourceCo values all workers that contribute to the success of the business. Henceforth, the term “workers” will be used to define any employee, contractor or labour hire person who is ‘working’ for ResourceCo in some capacity.

Purpose

The purpose of this policy is to encourage the reporting of any misconduct or improper circumstances, such as unethical, illegal, corrupt or other inappropriate conduct, without fear of victimisation, harassment or discriminatory treatment.  The policy provides protections and measures so that those who make a report can do so confidentially and without fear of intimidation, disadvantage or reprisal.  Any breach of this policy may result in disciplinary action.

This policy has been developed with regard to the relevant legal requirements and best practices concerning the protection of whistleblowers as set out in the Corporations Act 2001 (Cth) (Corporations Act) and ASIC’s Regulatory Guide 270 – Whistleblower Policies.

In addition to the protections afforded by the Corporations Act, whistleblowers are also protected under Part IVD of the Taxation Administration Act 1953 (Cth) in relation to disclosures concerning the tax affairs of ResourceCo (including any of its related entities).  For more information about the protections available under the tax whistleblower regime, visit the ATO website.

Applicability

(collectively, eligible whistleblowers).

Policy Statement

1. What is a disclosable matter?

An eligible whistleblower may report disclosure under this policy if they have reasonable grounds to suspect the information concerns:

1.2. Misconduct (for more information refer to 1113-PRO-HR-NA – Misconduct & Consequences Procedure); or
1.3. An improper state of affairs or circumstances in relation to ResourceCo (including any of its related entities) (disclosable matter).

For example, this could include conduct by ResourceCo, or a director, officer or employee of ResourceCo, involving:

1.4. Fraud;

1.5. Bribery or corruption (for more information refer to 1008-POL-LG-NA Anti-bribery & Corruption Policy);

1.6. Money laundering or misappropriation of funds;

1.7. Conduct detrimental to ResourceCo that could cause financial or non-financial loss;

1.8. Contravention of any law administrated by ASIC or APRA;

1.9. Offences punishable by 12 months imprisonment or more; or

1.10. Conduct that represents a danger to the public or the financial system.

An eligible whistleblower can still qualify for protection under whistleblower laws even if the disclosure turns out to be incorrect.

2. How and who to report disclosable matters to?

An eligible whistleblower can report a disclosable matter at any time, whether inside or outside usual business hours using the following reporting methods:

2.1. External Whistleblower Platform. This platform, managed by a third party law firm Cowell Clarke, allows an eligible whistleblower to choose whether to disclose their identity or remain anonymous.
2.2. Email whistleblower@resourceco.com.au. This email address is accessed and regularly monitored by a current ResourceCo Whistleblower Governance Officer (WGO).

ResourceCo WGO’s contact details are:

An eligible whistleblower can also report a disclosable matter to the following people:

2.3. Officers and senior managers of ResourceCo;

2.4. ResourceCo auditors, members of an audit team conducting an audit, or actuaries;

2.5. ASIC, APRA, the Commissioner of Taxation, members of the Australian Federal Police and other prescribed external agencies;

2.6. Legal practitioners (for the purpose of obtaining legal advice and representation about the operation of whistleblower legislation);

2.7. The Human Rights Law Centre is Australia’s first dedicated legal service for whistleblowers. The Whistleblower Project provides “free” expert legal support;

2.8. Other external parties authorised by ResourceCo from time-to-time; and

2.9. Journalists or Members of Parliament (but only in relation to public interest or emergency disclosures. An eligible whistleblower who intends to make such a disclosure should understand the criteria for making a public interest or emergency disclosure and should seek independent legal advice before doing so).

An eligible whistleblower can anonymously report a disclosable matter via any of the above methods. They are not obliged to answer any questions that could reveal their identity if they elect anonymity. The anonymity of an eligible whistleblower may be protected by various means, including but not limited to anonymous telephone numbers, anonymised email addresses or the use of pseudonyms. If a disclosable matter is made anonymously, it will still qualify for protection under whistleblower laws.

If an eligible whistleblower wishes to obtain additional information about whistleblower laws or the operation of this policy, they should contact ResourceCo’s General Counsel.

3. What is not a disclosable matter?

Reports about matters that are not disclosable matters do not qualify for protection under whistleblower laws. For instance, matters involving personal work-related grievances are generally not considered disclosable matters under the whistleblower regime in the Corporations Act, unless they point to systemic issues.

Personal work-related grievances may include:

3.1. Personal or interpersonal issues connected to work; and

3.2. Transfers, promotions, demotions, disciplinary action, performance management, or any other grievance connected to conditions of employment or employment generally.

Refer to 1202-PRO-HR-NA – Fair Treatment & Raising a Grievance Procedure for more information.

Disclosure of matters involving personal work-related grievances may still qualify for protection under the Corporations Act if:

3.3. It includes information about misconduct;

3.4. ResourceCo has breached any laws administered by ASIC or APRA or any other laws punishable by 12 months imprisonment or more;

3.5. Engaged in conduct that represents a danger to the public or the financial system;

3.6. The discloser suffers from or is threatened with detriment for making a disclosure; and

3.7. The disclosure seeks legal advice about the operation of the whistleblower legislation.

4. Disclosure principles

When a disclosure is made:

4.1. The eligible whistleblower’s identity will remain confidential or anonymous according to their wishes;

4.2. The eligible whistleblower will be protected from reprisal, discrimination, harassment or victimisation for making the disclosure;

4.3. An independent inquiry or investigation will be conducted;

4.4. Issues identified from the inquiry/investigation will be resolved and/or rectified;

4.5. The eligible whistleblower will be informed about the outcome; and

4.6. Any retaliation for having made the disclosure will be treated as serious wrongdoing under this policy.

 
5. Investigation process

The following process applies to all disclosures by an eligible whistleblower about disclosable matters (eligible disclosures).

6. Investigation principles

6.1. Investigation team

The members of the investigation team in each case will depend upon the nature of the disclosable matter, but will likely be made up of a combination of the following people:

6.1.1. Personnel from Legal, HR, Finance and Operations (as required); and

6.1.2. External providers engaged by ResourceCo for their specialist knowledge or in situations where (for reasons of confidentiality or independence) it is appropriate to have an external provider assist ResourceCo in the investigation process.

ResourceCo will limit the number of people that are involved in the investigation team in order to maintain confidentiality of the eligible whistleblower and the investigation.

6.2. Investigation steps

Once the investigation team has received the report of the disclosable matter which has been raised, they will undertake an investigation in accordance with ResourceCo’s standard practice, which will ordinarily include the following steps:

6.2.1. establishing and ensuring that the disclosure is an eligible disclosure that qualifies for protection;

6.2.2. reaching a decision as to who will form the investigation team and conduct the investigation;

6.2.3. speaking to the eligible whistleblower to obtain more information (if possible);

6.2.4. informing the person (or group of people) to whom the disclosable matter relates  that a report has been received and is being investigated;

6.2.5. ascertaining whether there are any potential witnesses who should be interviewed and speaking to those witnesses (if any);

6.2.6. accessing and reviewing relevant material through electronic mailboxes, historic documents, records, communications and the like;

6.2.7. reviewing expenses, purchase orders, contracts and other data;

6.2.8. reaching findings as to whether the allegations raised by the disclosure are substantiated; and

6.2.9. preparing a report to document the findings and recommendations arising from the investigation and providing that report to ResourceCo’s Risk Committee.

ResourceCo’s Risk Committee will review and consider the report prepared by the investigation team and implement any recommendations made as appropriate. The Risk Committee will also advise ResourceCo’s Board about any whistleblower disclosures made under this policy as part of its reporting requirements to the Board. 

The eligible whistleblower will be kept informed of the progress and the outcome of the investigation, to the extent possible, having regard to ResourceCo’s policies and duties. 

The timing and progress of the investigation will depend on the nature of the disclosure, but the investigation team will endeavor to progress the investigation in a timely manner.

Records relating to disclosable matters will be kept in a locked documents area for reporting and compliance purposes, which are only accessible to authorised personnel.

Where the eligible whistleblower is an employee of ResourceCo and has given consent to their identity being revealed to HR, a member of the HR Team shall check in with the eligible whistleblower at both 3 and 6 months after the resolution of the matter and will otherwise be available to provide support to the eligible whistleblower as required throughout the investigation process. Such support might include providing guidance on how to raise a concern if the eligible whistleblower experiences victimisation as a result of raising a disclosable matter or participating in an investigation, or assistance accessing ResourceCo’s Employee Assistance Program (EAP).

6.3. Protection of Identity

An eligible whistleblower can choose to remain anonymous while making a disclosure, over the course of the investigation and after the investigation is finalised.  The eligible whistleblower can refuse to answer questions that they feel could reveal their identity at any time, including during follow-up conversations.  However, it is important for an eligible whistleblower who wishes to remain anonymous to maintain ongoing two-way communication with ResourceCo, so that the investigation team can ask follow-up questions.

All efforts will be made to keep the whistleblower’s identity anonymous according to their wishes.  However, where the Whistleblower uses a work email or mobile number to make the disclosure, the Whistleblower will be strongly advised to provide alternative (non-work related) contact details to ensure that their anonymity can be maintained.

If the eligible whistleblower discloses their identity, protections exist to ensure that ResourceCo (and any other individual who is made aware of the eligible whistleblower’s identity) does not:

6.3.1. disclose the identity of the eligible whistleblower; or

6.3.2. disclose information that is likely to lead to identification of the eligible whistleblower,

unless it is reasonably necessary to investigate the disclosure, and with the exception of disclosure to certain regulatory and government bodies or a legal practitioner.

It is not a breach of the law to disclose the identity of an eligible whistleblower if the eligible whistleblower consents to their identity being disclosed.

Complaints about any suspected or actual breach of the confidentiality requirements under whistleblower legislation may be raised with ResourceCo’s General Counsel and may also be lodged with an external regulator, such as ASIC, APRA or the ATO.

6.4. Protection from Victimisation

Eligible whistleblowers, and others who are involved in whistleblower investigations, also receive protection against victimisation and detrimental conduct.

Victimisation includes causing or threatening to cause a detriment to a person, including damage to the health, property, reputation, finances or employment of the individual. Dismissal, demotion, harassment and exclusion are examples of detriment to employment.

ResourceCo does not tolerate victimisation of any kind. Any employee found to be participating in such conduct will face disciplinary action, which may include termination of employment.

Complaints of victimisation should, in the first instance, be raised with the General Counsel.

While ResourceCo will take steps to protect those involved in whistleblowing investigations from unlawful victimisation, it is also important that employees are effective in their role and are treated with reference to performance and conduct. ResourceCo may raise performance or conduct concerns, as long as these concerns are not raised as a result of participation in the whistleblowing investigation. Refer to 1006-POL-HR-NA Code of Conduct Policy for more information.

6.5. Compensation, Other Legal Remedies

A person may be entitled to seek compensation and other legal remedies if they suffer loss, damage or injury as a result of the disclosure and ResourceCo failed to take reasonable precautions and exercise due diligence to prevent detrimental conduct from occurring.

A person seeking compensation, or any other legal remedies should seek independent legal advice.

6.6. Civil, Criminal and Administrative Penalty Protection

An eligible whistleblower is protected from any of the following in relation to their disclosure:

6.6.1. civil liability;

6.6.2. criminal liability; and

6.6.3.administrative liability.

The above protections do not grant immunity for any misconduct an eligible whistleblower has engaged in that is revealed in their disclosure.

7. Training & Awareness

ResourceCo’s employees and contractors receive training on this policy during their induction. This training covers the purpose of the policy, what constitutes a disclosable matter, and the procedures for reporting such matters. They are also informed about the support available to them, including access to the EAP and the contact details for the WGO’s.

This policy is readily accessible to all employees and stakeholders via Skytrust, SharePoint and the ResourceCo website. This ensures that everyone can easily reference the policy whenever needed.

Published – 30 June 2025