What is the Internal Reporting System?

The Internal Reporting System (IRS) is the system implemented by AMPO S.Coop. to receive and handle information about possible irregularities, ensuring protection against retaliation for whistleblowers, provided that the report lies within the established legal framework.

The reference standard is the Whistleblowing Directive (European Directive 1937/2019) transposed into Spanish law by means of Act 2/2023, governing the protection of persons who report regulatory breaches, and anti-corruption.

Using the internal channels that have been set up, any individual who has an occupational or professional relationship with our organisation can inform us of possible criminal, administrative (serious or very serious) infringements or breaches of European Union law, as well as violations of our code of ethics, in complete security and confidentiality, and without the possibility of suffering any retaliation as a result, provided that they have acted in good faith.

The IRS forms part of our Compliance System, and comprises the following elements:

  • Policy or fundamental principles of the Internal Reporting System.
  • A body responsible for the system, legally designated by the Governing Board as a specific and independent entity, with an individual having been assigned responsibility to receive and handle reports.
  • Internal channels to receive communications, designed and enabled to fulfil legal security and confidentiality requirements.
  • A communications administration procedure, compliance with which is mandatory, guaranteeing the requirements of protection, confidentiality, objectivity and efficacy of the process of receiving, handling and resolving the communications received.
  • And an IT platform allowing both the reporting of cases and the internal administration of the process. This is performed on a secure basis, with access to the data being confined solely to those who are legally so entitled, with a private website area available for follow-up and the two-way exchange of information and documentation about the case with the whistleblower.

All other companies of the AMPO Group that are not affected by the Whistleblowing Directive maintain their ethics channels established for this purpose within our corporate compliance system.