(1) The company shall ensure that an appropriate internal company complaints procedure is in place in accordance with paragraphs 2 to 4. The complaints procedure enables persons to point out human rights and environment-related risks as well as violations of human rights-related or environment-related obligations that have arisen as a result of the economic actions of a company in its own business or of a direct supplier. The whistleblowers must be given confirmation of receipt of the information. The persons entrusted by the company with the implementation of the procedure shall discuss the facts with the whistleblowers. They may offer a procedure of amicable settlement. Companies may instead participate in an appropriate external complaint procedure, provided it meets the following criteria.

(2) The company shall establish rules of procedure in text form which shall be publicly accessible.

(3) The persons entrusted by the company with the implementation of the procedure must offer a guarantee of impartiality, in particular they must be independent and not bound by instructions. They shall be bound to secrecy.

(4) The company shall make available to the public, in a suitable manner, clear and comprehensible information on how to reach the company, who is responsible and how to carry out the complaint procedure.

and on the implementation of the complaints procedure. The complaints procedure must be accessible to potential participants, maintain confidentiality of identity and ensure effective protection against disadvantage or punishment on the basis of a complaint.

(5) The effectiveness of the complaints procedure shall be reviewed at least once a year and on an ad hoc basis if the company must expect a significantly changed or significantly expanded risk situation in its own business area or at the direct supplier, for example due to the introduction of new products, projects or a new business area. The measures must be repeated immediately if necessary.