นโยบายและแนวทางปฏิบัติในการแจ้งเบาะแส

Eureka Design Public Company Limited (“the Company”) has established this Whistle Blowing Policy to support and give importance to all stakeholders, both internal personnel and external parties, by providing channels to report any suspected misconduct, corruption, unethical business practices, or violations of applicable laws and regulations. This policy aims to encourage collective efforts in improving business operations toward greater integrity, transparency, appropriateness, and efficiency. It also supports the development of work processes in accordance with good corporate governance principles and international standards, including measures for whistleblower protection.

Objectives

• To ensure that the Company’s business operations and employees' conduct at all levels are carried out correctly, transparently, fairly, and in a manner that is auditable, in compliance with laws, good corporate governance principles, business ethics, and the Company’s rules and regulations.
• To provide appropriate and fair protection to whistleblowers and individuals who cooperate with the Company in good faith, safeguarding them from retaliation resulting from reporting concerns.
• To ensure that whistleblowing procedures are effective and aligned with international standards.

Whistleblowing Channels

1. Email: whistleblowing@eurekadesign.co.th
2. Postal Mail:
   Chairman of the Audit Committee
   Eureka Design Public Company Limited
   19 Moo 11, Sai Mai 85 Soi 2,
   Ladsawai Subdistrict, Lamlukka District,
   Pathum Thani 12150
3. Company Website: https://www.eurekadesign.co.th/eureka/
4. Call Center: 02-192-3737

Company Consideration Principles

1. Whistleblowing information must be submitted with good intentions, not for personal gain.
2. Anonymous complaints will not be considered and no action shall be taken.
3. Individuals involved in the investigation of misconduct must keep all information and findings strictly confidential.

Procedures

1. A whistleblower may submit a written and signed complaint and cooperate by providing additional information if requested. Complaints shall be submitted to the Chairman of the Audit Committee via the whistleblowing channels specified in Section 3.
2. The recipient of the complaint must keep all information confidential and must not disclose it to unauthorized persons. Any breach of confidentiality may result in disciplinary action.
3. The Chairman of the Audit Committee shall review the whistleblowing information to determine whether the allegations indicate potential misconduct or suspicious behavior. The preliminary review and fact-finding process shall take approximately 30–60 days, depending on complexity.
   1. If the allegation does not constitute or reasonably indicate potential corruption or misconduct, and no investigation is deemed necessary, the Company Secretary shall inform the whistleblower of the reasons why an investigation will not be conducted.
   2. If the allegation reasonably indicates potential corruption or misconduct and an investigation is required, the Audit Committee may appoint an investigation committee to conduct fact-finding or recommend appropriate corrective actions or disciplinary measures.
4. The Company Secretary shall prepare a summary investigation report and submit it to the Board of Directors through the Audit Committee.
5. Upon completion of the investigation, the Company Secretary shall notify the whistleblower (who has disclosed their identity) of the results within 7 business days from the date of conclusion.
6. All whistleblowing reports and related documents shall be kept confidential and retained for a minimum period of 3 years.

Whistleblower Protection

Whistleblowers who report concerns in good faith will be provided with appropriate protection, including those who cooperate in the fact-finding process. The Company will keep all information and the whistleblower’s identity confidential. If disclosure is necessary, the Company will disclose only essential information with consideration for the whistleblower’s safety and potential impact.

False Reporting

Whistleblowers must understand that any report must be made honestly and without malicious intent, personal bias, or dishonest motives. If a whistleblower intentionally provides false information, the Company may take action according to internal procedures, Company regulations, or applicable laws as deemed appropriate.

Penalties

1. If the accused individual is found to have committed wrongdoing, he/she shall be subject to disciplinary action as prescribed in the Company’s regulations. If the misconduct violates the law, the individual may also be subject to civil, criminal, or other legal penalties. The disciplinary action and/or decisions of the Audit Committee or the Board of Directors shall be final. If the accused is an executive or a director, the decision of the independent directors shall be deemed final.
2. Any employee who treats others unfairly, discriminates inappropriately, or causes harm to others due to their reporting, providing information, or whistleblowing shall be deemed to have committed a disciplinary offense. Such individuals may also be subject to legal penalties if their actions violate applicable laws.