Corporate compliance

Whistleblowing

MB92 is committed to compliance with the law and its ethical principles and values in all aspects of its business and commercial activity (hereinafter, “regulatory compliance”). Within the framework of the Corporate Compliance system it has implemented, one of the fundamental tools to guarantee regulatory compliance is the Whistleblower Channel, through which any person may (i) bring to its attention any regulatory non-compliance of which he/she is aware or has reason to suspect, or (ii) report any doubts he/she may have regarding regulatory compliance (all the above, hereinafter, “communication”). Such communication may be made either identified or anonymously and will always be treated confidentially.

The Whistleblower Channel consists of the following means of communication with MB92:

1. Via this link to the Whistleblower Software platform, where you can choose whether you want your communication to be received by the person responsible for the internal information system, Mr. Alex Tagger, or by the independent law firm RCD Legal.
2. Verbally, by communicating the report directly to the Head of the Internal Information System, with whom you can arrange a face-to-face meeting to explain and detail the facts that are the subject of the report.
3. By employees communicating with their superiors or managers, who will forward the information through the channel described in point 1.

In this regard, Mr. Alex Tagger has been appointed Compliance Officer and Head of the MB92 Whistleblowing Channel.

To regulate the use of the Whistleblowing Channel and the procedure for the investigation and resolution of complaints, MB92 has approved and implemented the Protocol for management, investigation and response to complaints, and the Whistleblowing Policy.

MB92 has taken the necessary measures to prevent all forms of possible retaliation against whistleblowers, including threats of retaliation and attempted retaliation, and will ensure that all whistleblowers have access, as appropriate, to the necessary support measures to ensure their effective protection.

In Spain, whistleblowers may also address their communications to the regional Independent Whistleblower Protection Authority or to the Independent Whistleblower Protection Authority (state-level authority).

Anti-corruption policy

MB92 is committed to working ethically and with integrity. As part of this commitment, all forms of bribery and corruption are unacceptable and will not be tolerated. We will not, and we must ensure that any third party acting on our behalf does not act corruptly in any dealings with any other person.

Non-financial reporting

In line with the EU Corporate Sustainability Reporting Directive (CSRD), we publish an annual Non-Financial Report that goes beyond financial performance to highlight our progress on environmental, social, and governance (ESG) priorities.

This report offers a detailed view of our operations, outlining our policies and the impact of our actions on critical issues such as climate change, human rights, labour practices, and community engagement.