PROCEDURE FOR INTERNAL REPORTING OF VIOLATIONS UNDER THE WHISTLEBLOWER PROTECTION ACT

(Pursuant to the Act on the Protection of Persons Reporting or Publicly Disclosing Information on Violations, published SG No. 11 of 2 February 2023, amended and supplemented SG No. 65 of 28 July 2023, SG No. 84 of 6 October 2023, SG No. 88 of 20 October 2023, and SG No. 38 of 9 May 2025)

For

Next Logistics Ltd.
Plovdiv, 36 Rogoshko Shose Str.

THE PURPOSE OF THIS INTERNAL REPORTING PROCEDURE IS TO:

• Establish and maintain channels for internal reporting of violations within the meaning of §1, item 1 of the Whistleblower Protection Act, with the aim of ensuring the protection of individuals who report or publicly disclose information on violations of Bulgarian legislation or acts of the European Union that have become known to them in the course of or in connection with the performance of their employment duties or in another work-related context;
• Accept reports of violations within the meaning of §1, item 1 of the Whistleblower Protection Act that relate to or are connected with the activities of Next Logistics Ltd.;
• Process submitted reports of violations.

Responsible Person for Receiving Internal Reports in “Next Logistics”

Reports of a violation or risk of violation under the Whistleblower Protection Act may be submitted to:
Ms. Stanka Staykova – Payroll Specialist at “Next Logistics” Ltd., appointed by internal order as the responsible person for receiving, registering, and reviewing reports.

Methods for Submitting a Report:

Written Report:

By completing the standard form and submitting it:

• Personally to the responsible person;
• By e-mail to the responsible person: [email protected]

Oral Report:

• To the responsible person, by phone: 0894 720 923
• To the responsible person, at a pre-arranged meeting.

In this case, the employee will complete the standard form, provide it to you for review, correction, and signature, after your confirmation of its content.

Requirements for Reports:

• The report must be complete and specific.
• Each report must include:
  • The full name of the reporting person, correspondence address, and phone number, as well as an e-mail address if available;
  • The name(s) and workplace of the person(s) against whom the report is submitted (if applicable and known);
  • A full description of all information known to the reporter (specific data about the violation or a real risk of violation), the place and period of the violation (if committed), a description of the act or situation, and other relevant circumstances as known to the reporter;
  • Date of submission and signature, electronic signature, or other form of identification of the reporter.

Supporting evidence may be attached, including references to documents or details of persons who could confirm or provide additional information.

If the report does not meet the requirements, the reporting person will be notified to correct the deficiencies within 7 days of receipt. If the deficiencies are not corrected within this period, the report together with its attachments will be returned to the reporter.

Register and Data Protection:

• All reports are recorded in a Register of Reports, maintained by the responsible person. The register is not public.
• Full confidentiality of the identity of the reporter and all persons mentioned in the report is guaranteed, in accordance with the Whistleblower Protection Act and GDPR.
• The information contained in the reports is used solely for the purposes defined by the Act and is not disclosed to individuals other than those responsible and/or competent for its processing and for taking and implementing follow-up actions.

Reporting Form

A reporting form can be downloaded here:

• Reporting Form for submitting information on violations under the Whistleblower Protection Act (PDF)
• Reporting Form for submitting information on violations under the Whistleblower Protection Act (DOCX)

Or you may contact the responsible person for assistance with reporting:

📧 [email protected]

📞 0894 720 923

NB!!!

• Anonymous reports are not considered.
• Reports concerning violations committed more than two years ago are not considered.
• Reports that do not fall within the scope of the Whistleblower Protection Act or whose content does not provide sufficient grounds to be deemed credible are not considered.
• Registered reports containing obviously false or misleading statements of fact will be returned with instructions to the reporter for correction, along with a reminder of the liability for false reporting under Art. 286 of the Criminal Code.
• Submitting reports or publicly disclosing false information entails administrative liability under Art. 45 of the Whistleblower Protection Act.

Last updated: 10 June 2025