ISCB® expects its officers, directors, and employees to maintain the highest standards of ethical behavior in carrying out their roles and responsibilities. All ISCB® personnel are required to act with honesty and integrity and comply with all applicable laws and regulations.

Reporting Responsibility
This Whistleblower Protection Policy is designed to encourage both internal and external stakeholders to raise any serious concerns. ISCB® is committed to addressing and rectifying any inappropriate actions. All ISCB® officers, directors, and employees have a responsibility to report concerns about violations of the ISCB® Code of Conduct or any suspected legal or regulatory violations that may affect ISCB®'s operations.

No Retaliation
ISCB® strictly prohibits retaliation against any employee, board member, or officer who, in good faith, reports a violation or suspected violation of law, including ethical misconduct, discrimination, fraud, or any regulatory breach. Employees who retaliate against whistleblowers acting in good faith will face disciplinary actions, up to and including termination.

Reporting Procedure
ISCB® maintains an open-door policy and encourages employees to raise concerns or complaints with their supervisors. If an employee feels uncomfortable approaching their supervisor or is dissatisfied with their supervisor's response, they are encouraged to contact the Legal & Compliance or Human Resources departments.

Employees may also submit their concerns anonymously through designated channels.

Acting in Good Faith
When filing a complaint—whether written or verbal—it is crucial that individuals act in good faith, with reasonable grounds to believe that the information provided indicates a violation. Any allegations made with malicious intent or knowingly false information will be treated as a serious disciplinary matter.

Confidentiality
Complaints and concerns can be submitted confidentially. ISCB® ensures that, to the extent possible, the identity of the complainant and all parties involved will remain confidential, unless disclosure is required by law or necessary for a thorough investigation. In cases where absolute confidentiality is mandated by law, ISCB® will fully comply with the legal requirements. Complainants may also be asked to waive confidentiality if it is necessary to facilitate an investigation, but there is no obligation to do so, and refusing to waive confidentiality will not result in any disciplinary action.

Handling of Reported Violations
ISCB® will acknowledge the receipt of any reported violations as soon as possible. Where required by law, ISCB® will confirm receipt of a complaint no later than seven (7) days after receiving it. Acknowledging a report does not imply that ISCB® agrees with the facts alleged, but it ensures the issue is being taken seriously.

ISCB® is committed to conducting thorough investigations into all complaints. The Legal & Compliance team may handle the investigation internally or involve external legal counsel, depending on the nature of the case. ISCB® will take appropriate remedial action if the investigation confirms the allegations.

The complainant will be informed of the investigation's outcome. If required by law, the complainant will receive this information within three months after the investigation concludes. If the case is closed or the allegations are determined to be unfounded, this will also be communicated to the complainant.