Whistleblowing Policy and Mechanism

1. What is the internal whistleblowing system?

The Budapest Festival Orchestra Foundation (registered office: H-1034 Budapest, Selmeci u. 14-16.) (“BFO” or “Foundation”) has appointed a whistleblower protection lawyer under a contract to provide whistleblowing services and operate the internal whistleblowing system in accordance with Hungarian Act XXV of 2023 on Complaints, Public Interest Reports and Rules on Whistleblowing (“Complaints Act”).

The details and contact information of the whistleblower protection lawyer responsible for operating the internal whistleblowing system for reporting abuses are as follows:

Name: Dr. Hedvig Bozsonyik, lawyer
Office: Bozsonyik Law Office
Registered office: H-1121 Budapest, Eötvös út 25.
Sub-office address: H-1062 Budapest, Andrássy út 113.
Phone: +36 20 4393264
E-mail: info@bozsonyikpartners.com

2. What can be reported?

Information about unlawful or allegedly unlawful acts or omissions, or other abuses, can be reported.

3. Who can make a report?

Reports can be submitted to the internal whistleblowing system by:

(a) persons employed by the Foundation,
(b) employees whose employment relationship with the Foundation has been terminated,
(c) persons wishing to establish an employment relationship with the Foundation, in cases where the procedure for establishing such a relationship has already been initiated,
(d) sole traders and sole proprietorships, if they have a contractual relationship with the Foundation,
(e) the founder of the Foundation, the members of its Board of Trustees, the management of the orchestra (managing director and deputy managing director, music director), and persons belonging to its supervisory body,
(f) persons under the supervision and control of contractors, subcontractors, suppliers or agents who have initiated a procedure to establish a contractual relationship, are in a contractual relationship or were in a contractual relationship with the Foundation,
(g) interns and volunteers working at the Foundation,
(h) persons wishing to establish a legal relationship or contractual relationship with the Foundation under paragraphs (d), (e) or (g), for whom the procedure for establishing such legal relationship or contractual relationship has been initiated, and persons whose legal relationship or contractual relationship with the Foundation under paragraphs (d), (e) or (g) has been terminated.

For the purposes of reporting,

- any legal relationship in which the employee performs work for the Foundation and under its direction in exchange for remuneration, or is self-employed (including not only employment relationships but also, for example, simplified employment and contract work), shall be considered an employment relationship.
- an employee is defined as a natural person who performs activities for the Foundation and under its direction within the framework of an employment relationship in exchange for remuneration, or who is self-employed.

4. How to make a report?

The report may only be made in the manner and through the channels specified below:

• by e-mail to info@bozsonyikpartners.com;
• by post, in a letter addressed to the registered office of the whistleblower protection lawyer (Bozsonyik Law Firm, H-1121 Budapest, Eötvös út 25.);
• in person at the sub-office of the whistleblower protection lawyer (Bozsonyik Law Firm), located at H-1062 Budapest, Andrássy út 113., at an appointment arranged in advance. Appointments shall be made in advance by phone or e-mail.

Reports may be made anonymously, but in the absence of contact details, please note the following:

(i) if the information provided in the report is insufficient or inadequate to investigate the report or to initiate or conduct an effective investigation, and the necessary information cannot be obtained from other sources, the investigation may be closed without result;
(ii) the whistleblower protection lawyer will not send any information about the procedure to the anonymous whistleblower, and
(iii) in the case of an unidentifiable whistleblower, it is possible that an investigation of the report will not be pursued.

5. What are the conditions for reporting?

Whistleblowers must always make reports in good faith and to the best of their knowledge. A report is lawful if the whistleblower obtained the reported information relating to the circumstances covered by the report in the course of their work and had reasonable grounds to believe that the reported information relating to the circumstances covered by the report was true at the time of reporting.

6. Could the report have any negative consequences for the whistleblower?

A report made in good faith and in accordance with the law shall not have any adverse consequences for the whistleblower, even if it subsequently proves to be unfounded, provided that the whistleblower had reasonable grounds to believe that the report was necessary to reveal the circumstances covered by the report. However, the whistleblower must not make a report that is obviously false or made in bad faith.

If the report is made lawfully, the whistleblower shall not be held liable for obtaining or accessing the

information contained in the report, unless the whistleblower committed a criminal offense in obtaining or accessing the information.

The following persons shall also be protected as whistleblowers:

(a) those who assist a whistleblower in making a lawful report,
(b) persons connected with the whistleblower making a lawful report, in particular a colleague or family member of the whistleblower, who may be subject to adverse measures as defined in Section 41(2) of the Complaints Act.

7. How is the report investigated?

Reports are received and investigated by the appointed whistleblower protection lawyer.

The whistleblower will receive confirmation of the report, along with information about their rights and obligations, as soon as possible, but no later than seven days after the report is made.

During a preliminary investigation, the whistleblower protection lawyer first determines whether there are grounds to not conduct an investigation under the Complaints Act.

The whistleblower protection lawyer shall investigate the contents of the report as soon as possible, but no later than thirty days after receipt of the report. In specially justified cases, the deadline for the investigation may be extended, with simultaneous notification of the whistleblower, but even in the event of an extension, the deadline for investigating the report may not exceed three months.

At the start of the investigation, the person subject to the report shall be informed in detail about the report itself, their rights regarding the protection of their personal data, and the rules governing the processing of their data. In exceptional cases, the person subject to the report may be informed at a later date if immediate notification would jeopardize the investigation of the report. In accordance with the requirement of procedural fairness, it must be ensured that the person subject to the report is able to express their position on the report through their legal representative and to support it with evidence. This also applies to persons who may have relevant information about the contents of the report.

During the investigation of the report, the whistleblower protection lawyer will maintain contact with the whistleblower and may ask them to supplement or clarify the report, clarify the facts, and provide further information. Other external persons or organizations may also be involved in the investigation of reports as contributors or experts. The rules on conflict of interest and impartiality shall also apply to them. As a result of the investigation, the whistleblower protection lawyer will establish whether a violation or abuse has occurred.

If so, the whistleblower protection lawyer will prepare a proposal for action for the Foundation. The whistleblower shall be informed by the whistleblower protection lawyer of the results of the investigation and any measures taken, provided that this is possible given the means of communication used.

8. Procedure in the event of reporting false information in bad faith

If, during the procedure, it becomes apparent that the whistleblower has provided false information or data in bad faith and

(a) this gives rise to circumstances indicating that a criminal offense or administrative offense has been committed, their personal data will be transmitted to the authority or person authorized to conduct the proceedings,
(b) there are reasonable grounds to believe that the whistleblower has caused unlawful damage or other legal harm to another person, their personal data will be transmitted upon request to the authority or person authorized to initiate or conduct the proceedings.

9. How is personal data processed during the procedure?

The relevant privacy notice available from the whistleblower protection lawyer contains a detailed description of the processing of personal data related to the operation of the internal whistleblowing system.

10. Miscellaneous

Each public authority shall provide the support specified in the Complaints Act to whistleblowers through the separate whistleblowing system it has established, in accordance with the conditions set out in the Complaints Act. Public interest reports can also be made via the secure electronic system operated by the Commissioner for Fundamental Rights.

Budapest, 1 June 2025