WhistleBlower

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WHISTLEBLOWER
POLICY
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Whistleblower
Policy
10. Modification
10. FAQs related to the Whistleblower Policy
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
The purpose of this policy 1.
1
As a public company, Tata Communications Limited and its wholly-owned
subsidiaries (the “Company” or “Tata Communications”) is committed to the
integrity of its financial information which is relied upon by its shareholders,
the financial markets and other stakeholders. In compliance with applicable
law and in accordance with non-mandatory requirements of the Listing
Agreement with Indian Stock Exchanges and principles of good corporate
governance, the Audit Committee of the Company is committed to adopting
procedures to receive and address any concern or complaint regarding
questionable accounting or auditing matters, internal accounting controls,
disclosure matters, reporting of fraudulent financial information to our
shareholders, any government entity or the financial markets, or any other
company matters involving fraud, employee misconduct, illegality or health
and safety and environmental issues which cannot be resolved through
normal management channels.
Employees of the Company, customers, and/or third-party intermediaries
such as agents and consultants may use the procedures set out in this
Whistleblower Policy (the “Policy”) to submit confidential and/or
anonymous complaints. This Policy allows for disclosure by employees,
customers and/or third-party intermediaries of such matters internally,
without fear of reprisal, discrimination or adverse employment
consequences, and also permits the Company to address such disclosures
or complaints by taking appropriate action, including but not limited to,
disciplining or terminating the employment and/or services of those
responsible. The Company will not tolerate any retaliation against any
employee, customer and/or third party intermediary for reporting in good
faith any inquiry or concern.
The purpose of this Policy is to provide a framework to promote
responsible and secure whistle blowing. It protects employees, customers
and/or third-party intermediaries wishing to raise a concern about serious
irregularities within the Company. The Policy neither releases employees,
customers and/or third-party intermediaries from their duty of confidentiality
in the course of their work, nor is it a route for taking up a grievance about
a personal situation.
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Definitions 2.
2
“Whistleblower” is defined as any Personnel (defined below) who has or
had access to data, events or information about an actual, suspected or
anticipated Reportable Matter within or by the organisation, and, whether
anonymously or not, makes or attempts to make a deliberate, voluntary
and protected disclosure or complaint of organisational malpractice.
“Reportable Matters” means Questionable Accounting or Auditing Matters
(defined below), and/or any other Company matters involving abuse of
authority, breach of Tata Code of Conduct, fraud, bribery, corruption,
employee misconduct, illegality, health & safety, environmental issues,
wastage/misappropriation of company funds/assets and any other
unethical conduct.
“Questionable Accounting or Auditing Matters” include, without limitation,
the following:
 fraud or deliberate error in the preparation, evaluation, review or audit of
any financial statement of the Company;
 fraud or deliberate error in the recording and maintaining of financial
records of the Company;
 deficiencies in or non-compliance with the Company’s internal
accounting controls;
 misrepresentation or false statement to or by a senior officer or
accountant regarding a matter contained in the financial records,
financial reports or audit reports of the Company; or
 deviation from full and fair reporting of the Company’s financial
condition.
“Personnel” means any employee, director, officer, customer, contractor
and/or third-party intermediary engaged to conduct business on behalf of
the Company, such as agents and consultants.
“Audit Committee” means the Audit Committee constituted by the Board of
Directors of the Company in accordance with section 292A of the
Companies Act 1956 read with Clause 49 of the Listing Agreement.
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Reporting responsibly 3.
3
Personnel will often be the first to realize instances of impropriety and the
facts relating to misstatements in the Company’s financial statements and
other wrongdoing. All Personnel have an obligation to report any of the
Reportable Matters, of which they are or become aware of, to the
Company. However, due to various reasons which include indifference to
the issue, fear of reprisal or plain non-clarity on the issue, such instances
may go unreported. This Policy is intended to encourage and enable
Personnel to raise serious concerns within the Company prior to seeking
resolution outside the Company.
The Company does not tolerate any malpractice, impropriety, statutory
non-compliance or wrongdoing. This Policy ensures that Personnel are
empowered to pro-actively bring to light such instances without fear of
reprisal, discrimination or adverse employment consequences.
This Policy is not, however, intended to question financial or business
decisions taken by the Company that are not Reportable Matters nor
should it be used as a means to reconsider any matters which have
already been addressed pursuant to disciplinary or other internal
procedures of the Company. Further, this Policy is not intended to cover
career related or other personal grievances.
The Whistleblower’s role is that of a reporting party. Whistleblowers are
not investigators or finders of facts; neither can they determine the
appropriate corrective or remedial action that may be warranted.
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
False complaints 4.
4
While this Policy is intended to protect genuine Whistleblowers from any
unfair treatment as a result of their disclosure, misuse of this protection by
making frivolous and bogus complaints with mala fide intentions is strictly
prohibited. A Personnel who makes complaints with mala fide intentions
and which are subsequently found to be false will be subject to strict
disciplinary action.
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Reporting mechanisms 5.
Personnel should raise Reportable Matters with someone who is in a
position to address them appropriately. In most cases, a Personnel’s
supervisor, manager or point of contact is in the best position to address an
area of concern. Supervisors, managers or points of contact to whom
Reportable Matters are raised are required to report the same immediately
to the Group General Counsel or Chairman of the Audit Committee.
Notwithstanding the aforesaid, Personnel can lodge a complaint in one of
the following ways:
A complaint may be made anonymously. If a complaint is made
anonymously, however, the complainant must be detailed in their
description of the complaint and must provide the basis of making the
assertion therein.
 by contacting the Chairman of the Audit Committee, Mr. Amal Ganguli,
email: [email protected], Phone: +91 124 5054833
 by contacting the Group General Counsel, any member of the Audit
Committee or anyone in management whom the Whistleblower is
comfortable approaching. The Audit Committee members’ names and
addresses are posted on the Company’s Inter- and Intra-Net;
 by contacting your relevant Regional Ethics Counsellor (as notified from
time to time) or the Chief Ethics Counsellor;
 by sending an email to ; or [email protected]
 by sending a complaint letter in a sealed envelope marked “Private and
Confidential” to the Group General Counsel.
5
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Although a Whistleblower is not required to furnish any more information
than what he/she wishes to disclose, it is essential for the Company to
have all critical information in order to enable the Company to effectively
evaluate and investigate the complaint. It is difficult for the Company to
proceed with an investigation on a complaint, particularly an anonymous
complaint, which does not contain all the critical information such as the
specific charge. The complaint or disclosure must therefore provide as
much detail and be as specific as possible, including names and dates, in
order to facilitate the investigation.
To the extent possible, the complaint or disclosure must include the
following:
1. The employee, and/or outside party or parties involved;
2. The sector of the Company where it happened (division, office);
3. When did it happen: a date or a period of time;
4. Type of concern (what happened);
a) Financial reporting;
b) Legal matter;
c) Management action;
d) Employee misconduct; and/or
e) Health & safety and environmental issues.
5. Submit proof or identify where proof can be found, if possible;
6. Who to contact for more information, if possible; and/or
7. Prior efforts to address the problem, if any.
6
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Investigations 6.
Upon receipt of a complaint, the Group General Counsel will make an
assessment thereof and place an appropriate complaint before the Audit
Committee. The Audit Committee shall address all concerns or complaints
regarding Reportable Matters which are placed before them, and ensure
resolution of the same.
The Group General Counsel may, in consultation with the Audit Committee,
either direct the complaint to the organization/department best placed to
address it (while maintaining oversight authority for the investigation), or
lead the investigation in person to ensure prompt and appropriate
investigation and resolution.
All information disclosed during the course of the investigation will remain
confidential, except as necessary or appropriate to conduct the
investigation and take any remedial action, in accordance with any
applicable laws and regulations. The Company reserves the right to refer
any concerns or complaints regarding Reportable Matters to appropriate
external regulatory authorities. All Personnel have a duty to cooperate in
the investigation of complaints reported as mentioned hereinabove.
Depending on the nature of the complaint, any concerned Personnel, at the
outset of formal investigations, may be informed of the allegations against
him/her and provided an opportunity to reply to such allegations.
Personnel shall be subject to strict disciplinary action up to and including
immediate dismissal, if they fail to cooperate in an investigation, or
deliberately provide false information during an investigation. If, at the
conclusion of its investigation, the Company determines that a violation has
occurred or the allegations are substantiated, the Company will take
effective remedial action commensurate with the severity of the offence.
This may include disciplinary action against the concerned Personnel. The
Company may also take reasonable and necessary measures to prevent
any further violations which may have resulted in a complaint being made.
In some situations, the Company may be under a legal obligation to refer
matters to appropriate external regulatory authorities.
7
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Non-retaliation 7.
No Personnel who, in good faith, makes a disclosure or lodges a complaint
in accordance with this Policy shall suffer reprisal, discrimination or
adverse employment consequences.
Accordingly, the Company strictly prohibits discrimination, retaliation or
harassment of any kind against a Whistleblower who, based on his/her
reasonable belief that one or more Reportable Matters has occurred or are
occurring, reports that information. Any Personnel who retaliates against a
Whistleblower who has raised a Reportable Matter in good faith, will be
subject to strict disciplinary action up to and including immediate
termination of employment or termination of his/her relationship with the
Company.
If any Personnel who makes a disclosure or complaint in good faith,
believes that he/she is being subjected to discrimination, retaliation or
harassment for having made a report under this Policy, he/she must
immediately report those facts to his/her supervisor, manager or point of
contact, or the Group General Counsel. If, for any reason, he/she does not
feel comfortable discussing the matter with these persons, he/she should
bring the matter to the attention of the Audit Committee. It is imperative
that such Personnel brings the matter to the Company’s attention promptly
so that any concern of reprisal, discrimination or adverse employment
consequences can be investigated and addressed promptly and
appropriately.
8
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Document retention 8.
The Company shall maintain documentation of all complaints or reports
subject to this Policy. The documentation shall include any written
submissions provided by the complainant, any other Company documents
identified in the complaint or by the Company as relevant to the complaint,
a summary of the date and manner in which the complaint was received by
the Company and any response by the Company to the complainant. All
such documentation shall be retained by the Company for a minimum of
six (6) years from the date of receipt of the complaint. Confidentiality will be
maintained to the extent reasonably practicable depending on the
requirements and nature of the investigation, as indicated above.
9
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Additional enforcement information 9.
In addition to the Company’s internal complaint procedure, Personnel
should also be aware that certain central, federal, local and state law
enforcement agencies and regulatory authorities are authorized to review
questionable accounting or auditing matters, or potentially fraudulent
reports of financial information. Nothing in this Policy is intended to prevent
any Personnel from reporting information to the appropriate agency when
the Personnel has reasonable cause to believe that the violation of a
central, federal, local or state statute or regulation has occurred.
10
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Modification 10.
The Company may modify this Policy unilaterally at any time without
notice. Modification may be necessary, among other reasons, to maintain
compliance with local, state, central and federal regulations and/or
accommodate organizational changes within the Company.
11
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Conclusion 11.
The Tata Code of Conduct as well as the Company’s policies and practices
have been developed as a guide to our legal and ethical responsibilities to
achieve and maintain the highest business standards. Conduct that
violates the Company’s policies are viewed as unacceptable by the
Company. Certain violations of the Company’s policies and practices could
even subject the Company and any individual employee involved to civil
and criminal penalties. Before issues escalate to such level, Personnel are
encouraged to report any violations covered herein above, or reprisal,
discrimination or adverse employment consequences related to such
reports.
For any queries/concerns regarding the Tata Communications Limited
Whistleblower Policy, contact:
Mr. John Freeman
Group General Counsel
Tata Communications International Pte. Ltd.
Tata Communications Exchange
35 Tai Seng Street, #06-01
Singapore 534103
Phone: +65 6632 6763;
Email: [email protected]
If you are based in India, you may additionally contact:
Mr. Aadesh Goyal
Company’s Chief Ethics Counsellor, EVP & Head of HR
Tata Communications Limited
VSB, Bangla Sahib Road,
New Delhi 110001 India.
Phone: +91 11665 05060
Email: [email protected]
12
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
FAQs related to the
Whistleblower Policy
12.
What is the “Whistleblower Policy”?
This Whistleblower Policy has been put in place to encourage the
reporting of concerns on any questionable accounting or auditing
matters, any other company matters involving fraud, bribery, corruption,
employee misconduct, illegality or health and safety and environmental
issues, including, without limitation, the following:
 fraud or deliberate errors in the preparation, evaluation, review or
audit of any financial statement of the Company;
 fraud or deliberate error in the recording and maintaining of financial
records of the Company;
 deficiencies in or non-compliance with the Company’s internal
accounting controls;
 misrepresentation or false statement to or by a senior officer or
accountant, regarding a matter contained in the financial records,
financial reports or audit reports of the Company; or
 deviation from full and fair reporting of the Company’s financial
condition.
How can these concerns be expressed?
An employee or third party engaged by the Company can report any of
the issues covered under this Policy to his/her supervisor, manager or
point of contact. Complaints can also be directed to your Regional
Ethics Counsellor, the Chief Ethics Counsellor, the Group General
Counsel or directly to the Audit Committee of Tata Communications.
An email can be sent to [email protected] or by
sending a letter to the Group General Counsel in an envelope marked
as “Private and Confidential”.
Does this Policy protect Complainants?
Yes, the Policy provides protection to employees and third parties
engaged by the Company from reprisal, discrimination or any other
adverse employment consequences as a result of their reporting any
concerns specified under this Policy.
13
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries
Which concerns are not covered under this Policy?
 frivolous and bogus complaints;
 business and financial decisions taken by the Company that do not
involve wrongdoing or illegality;
 any matter already addressed pursuant to disciplinary or other
procedures of the Company;
 career related or other personal grievances.
Can anonymous complaints be sent?
Yes. The Whistleblower has the option of sending anonymous
complaints if for any reason he/she wishes to be unidentified.
However, for any action to be initiated on such complaints they have to
be detailed in their description and provide the basis of making the
assertion therein.
Who investigates these concerns?
While the Audit Committee is ultimately responsible for ensuring that all
concerns or complaints falling within the scope of this Policy are
addressed, the Group General Counsel is primarily responsible for
investigation and/or coordination with relevant investigators of all
complaints.
What are the options available when an employee or third party
engaged by the Company feels discriminated as result of disclosure
under this Policy?
The employee or third party engaged by the Company should promptly
report the facts related to any discrimination, retaliation or harassment
for having made a report under this Policy to his/her supervisor,
manager or point of contact, or the Group General Counsel. If, for any
reason, he/she does not feel comfortable discussing the matter with
these persons, he/she should bring the matter to the attention of the
Audit Committee.
14
Version 1.1 | Date: August 2013
Corporate Policies and Procedures: Whistleblower
© 2013 Tata Communications Ltd. All rights reserved. TATA COMMUNICATIONS and TATA are trademarks of Tata Sons Limited in certain countries

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