1. Definitions

Definition	Definition
Audit Committee	A sub-committee of the Board of Directors of the Labour Fund
Customer Experience Department	Department in Tamkeen that is responsible for receiving Whistleblowing reports from Stakeholders through the designated hotline as outlined in this Policy.
Employee(s)	All employees of Tamkeen
Good Faith	A reasonable basis for communication of unethical and improper practices or any other alleged wrongful conduct. Good Faith shall be deemed lacking when the Employee does not have personal knowledge of a factual basis for the Whistleblowing or where the Employee knew or should have known that the Whistleblowing is malicious, false, or frivolous.
Human Resources (HR) Regulations	HR Policy and Talent Management (TM) Procedure documents
Internal Audit	The internal audit department of Tamkeen
Investigation Committee	The committee to be formed by the Audit Committee, of which members shall be determined on a case-by-case basis, with at least one (1) representative from the Tamkeen Legal Department. This committee must be independent of the persons to which the Whistleblowing case pertains to.
Investigation Reports	A report that details the findings of the Whistleblowing investigation reported by the Whistleblower(s)
Policy	This Whistleblowing Policy

Responsible Personnel	An Employee or representative of Tamkeen, who shall be responsible for receiving reports and reporting such concerns to the Audit Committee, and is specified below, in no specific order: 1. Head of Internal Audit 2. Member(s) of the Audit Committee
Stakeholder(s)	Any customer/beneficiary of Tamkeen programs, supplier, vendor, contractor, consultant, agent, representative or other service providers (including any temporary workers whose services are provided by a third party)
Talent and Facilities Management Department	Department responsible for handling matters related to retaliation and victimization of Employees reporting concerns, if any, and take the necessary appropriate actions as per the HR Regulations.
Tamkeen	The Labour Fund, an entity established and existing under Law No. 57 of 2006

Whistleblower(s)

Any Employee or Stakeholder reporting suspected or actual violations, wrongdoings, incidents, misconduct, or concerns to Tamkeen

Whistleblowing

Disclosure of information which relates to suspected or actual violations, wrongdoing, concerns, incidents, or misconduct at Tamkeen

Whistleblowing Reports

A report that includes initial details of the violations, wrongdoings, incidents, misconduct, or concerns reported by Whistleblower(s), whether they were submitted to the Responsible Personnel or anonymously. The Whistleblowing Report shall include the following details: a. Background and history of Whistleblowing case; b. Timeline and relevant dates; c. Involved personnel; d. Documents and references, if any or as applicable; and e. Any other information or documents that is deemed necessary to be included in the Whistleblowing report.

Whistleblowing Register

An official Whistleblowing register maintained by the Internal Audit department that will include a list of the reported Whistleblowing cases, and a summary of the Whistleblowing Reports and the Investigation Reports.

2. Overview

The Labour Fund (“Tamkeen”) is committed to the highest standards of good governance and ethical and legal conduct. This Whistleblowing Policy (the “Policy”) intends to address and provide guidance on handling serious violations, wrongdoings, incidents, misconduct, or concerns that may have a detrimental impact on Tamkeen’s operations and/or performance. This Policy aims to create a safe and confidential environment that encourages Whistleblowers to report such matters anonymously or directly to the Responsible Personnel.
By providing clear guidelines and procedures, the Policy ensures that all reports are treated seriously, thoroughly investigated, and appropriate action is taken to address any identified issues. It emphasizes the protection of Whistleblowers, ensuring confidentiality and safeguarding them against retaliation, punishment, unfair treatment, or victimization.
Tamkeen encourages all Employees and Stakeholders to familiarize themselves with this Policy and actively participate in promoting a culture of ethics, responsibility, and accountability. Employees and Stakeholders’ support in upholding these principles is essential in maintaining the trust and reputation of Tamkeen.

3. Purpose

The purpose of this Policy is to establish a framework that promotes a culture of openness, honesty, integrity, and accountability within Tamkeen. It encourages Employees and Stakeholders to report any suspected or actual violations, wrongdoings, incidents, misconduct, or concerns, that breach Tamkeen’s policies and/or procedures, as well as the laws and regulations of the Kingdom of Bahrain.
This Policy aims to provide clear guidance to Employees and Stakeholders on how to raise such matters to ensure their prompt and appropriate resolution. By doing so, it facilitates the identification and resolution of issues that may adversely affect Tamkeen’s operations, performance, or compliance with applicable laws and regulations.

4. Scope

The provisions of this Policy are applicable to all Employees and Stakeholders of Tamkeen.

4.1 Exclusions 

• This Policy is not intended and should not be used for complaints relating to Employee grievances or complaints regarding an Employee’s personal circumstances, such as the way they have been treated at work or workplace relationships, which shall be addressed through Tamkeen’s HR Regulations.
• This Policy should not be used for concerns relating to the services provided by Tamkeen to Stakeholders. In such cases, Stakeholders are encouraged to raise their concerns as complaints directly to Tamkeen through the appropriate channels and procedures outlined for handling complaints.

5. Related Documents 

• Human Resources (HR) Regulations
• Conflict of Interest Policy
• Regulations of Violations for Suppliers and Beneficiaries of the Labour Fund Projects

6. Responsibilities 

6.1 Employees

6.1.1  Employees shall be responsible for reporting any suspected or actual violations, wrongdoings, incidents, misconduct, or concerns to the Responsible Personnel as soon as they become aware of them. Reporting should be done in Good Faith and without undue delay.

6.1.2 Examples of what may be considered as Whistleblowing are included in Appendix 1 to this Policy for reference.

6.2 Responsible Personnel

6.2.1 The Responsible Personnel shall be responsible for the following:
a. Review of all Whistleblowing Reports received from Employees and Stakeholders under this Policy and verify to the extent reasonably possible whether they have been raised in Good Faith;
b. Ensuring the identity of the Whistleblower(s) are kept confidential; and
c. Carrying out his/her assigned responsibilities in accordance with the Policy.

6.3 Head of Internal Audit 

The Head of Internal Audit shall be responsible for administration of this Policy and maintaining the Whistleblowing Register, to maintain the independence of the Whistleblowing process, and shall be responsible for providing periodic updates to the Audit Committee at the Audit Committee meeting(s).

6.4 Audit Committee

The Audit Committee shall be responsible for overseeing this Policy and reviewing the effectiveness of measures taken in response to Whistleblowing Reports raised by the Whistleblowers. Their role includes receiving Whistleblowing Reports and performing assessments to determine the scope of investigation and appropriate measures to be taken and forming the Investigation Committee where required.

6.5 Talent and Facilities Management Department

The Talent and Facilities Management Department shall be responsible for handling matters related to retaliation and victimization of Employees reporting concerns, if any, and take the necessary appropriate actions as per the HR Regulations.

6.6 Customer Experience Department 

The Customer Experience Department is responsible for receiving Whistleblowing reports from Stakeholders through the various communication channels and routing such reports to the Head of Internal Audit for further investigation.

6.7 Investigation Committee

The Investigation Committee is responsible to investigate the Whistleblowing case(s) reported by Employees, or Stakeholders as outlined in this Policy and in accordance with the Investigation Committee procedures.

7. Rights and Obligations of the Implicated Person

Any Employee implicated in the Whistleblowing report should be informed about the allegations against them in a timely manner, if this does not hinder the procedure for examining the case details. The identity of the implicated individual will be handled with absolute discretion.
It is obligatory for the implicated person to provide truthful and precise information as per their knowledge and maintain the case’s confidentiality.

8. Whistleblowing Guidelines

8.1 Reporting Concerns by Employees

8.1.1  Tamkeen encourages Employees to raise their concerns of suspected or actual violations, wrongdoings, incidents or misconduct in Good Faith to the Responsible Personnel by completing the Whistleblower Form provided in Appendix 2.
8.1.2  Employees may raise and report their concerns via email, written letter, through telephone, during one-on-one meeting or through any other method of communication and ensure a copy of the Whistleblower Form is provided.
8.1.3  If the Employee has a concern and he/she feels uncomfortable speaking to any of the Responsible Personnel mentioned above, the Employee may report such concern using Tamkeen’s website [insert application/site] where the Employees have the option to remain anonymous, provided that Employees are required to support their report by attaching documents and references.

8.2 Reporting Concerns by Stakeholders

8.2.1  The Stakeholders of Tamkeen may report suspected or actual violations, wrongdoings, incidents, misconduct, or concerns in Good Faith by completing the Whistleblower Form provided in Appendix 2 and sending it in an email or by contacting the hotline number (See Section 13 for contact details). Stakeholders have the option to identify themselves or remain anonymous when reporting. Stakeholders may report concerns using Tamkeen’s website [insert application/site] where the Stakeholders have the option to remain anonymous and attach supporting documents and references.
8.2.2  Tamkeen acknowledges the importance of receiving reports from both identified Whistleblowers and those who prefer to remain anonymous. The organization recognizes that anonymous reports can sometimes be valuable in uncovering important information. However, Whistleblowers who choose to identify themselves provide an opportunity for effective investigation, as it allows for further communication and clarification regarding the reported concern.

8.3 Disclosure of information by Stakeholders

8.3.1  Tamkeen encourages Whistleblowers to identify themselves when raising concerns, whether they choose to do so anonymously or not. Tamkeen recognizes the importance of maintaining confidentiality and assures that the identity of the Whistleblower is kept confidential.
8.3.2  Disclosing the identity of the Whistleblower(s) can positively contribute to Tamkeen’s ability to take appropriate actions while investigating the reported misconduct, wrongdoing, or concern. By providing their identity, Whistleblowers facilitate effective communication, clarification, and follow-up during the investigation process, which can ultimately lead to more thorough and efficient resolution of the reported issues.

8.3.3  Whistleblowers are not be expected to have absolute proof of wrongdoing or misconduct, but would need to show the sound reasons for their concerns, and where possible to disclose the following:
a. Background and history of violation, misconduct, wrongdoing, incident or concern;
b. Timeline and relevant dates;
c. Involved personnel; and
d. Documents and references, if any or as applicable.

8.3.4  Whistleblowers should refrain from attempting to administer justice themselves through confronting the implicated individual or discussing case details with other internal or external parties.

8.4 Processing Reports

8.4.1 All reports concerning violations, misconducts, wrongdoings, incidents, and/or concerns received by the Responsible Personnel from Employees and/or Stakeholders shall be referred to Head of Internal Audit.
8.4.2 Whistleblowers may be requested to provide additional information in order to establish whether there are reasonable grounds for such concern(s) and whether the concern(s) was reported in Good Faith.
8.4.3 Upon receipt of the concern, Head of Internal Audit shall carry out an initial assessment of the reported violations, misconducts, wrongdoings, incidents or concerns to determine the scope of the investigation depending on the nature of raised concern and whether it shall be:

• Investigated internally in accordance with Tamkeen’s policies and procedures; or
• Referred to an external party.

8.4.4 Once the concern is received, the Head of Internal Audit should issue an initial response within two (2) working days. This response will acknowledge receipt of the concern and outline the proposed approach towards handling the matter by Tamkeen.
8.4.5 The Head of Internal Audit after discussing with the Chairman of Audit Committee shall form, where required, the Investigation Committee to investigate the reported violation, misconduct, wrongdoing, incident, or concern raised, and such Investigation Committee shall determine the following:

• The nature and scope of the investigation;
• The nature of the technical, financial and/or legal advice that may be required;
• A timeframe for the investigation; and
• Any other matters that the Investigation Committee deems necessary to effectively investigate the Whistleblowing case reported by the Whistleblower(s).

8.4.6 The Investigation Committee will aim to keep Whistleblower(s) informed of the progress of the investigation and its likely timescale. Confidentiality may sometimes prevent Tamkeen from providing specific details of the investigation, its outcome, or any disciplinary actions taken. Information shared by Tamkeen with Whistleblower(s) must be treated as confidential. Respecting confidentiality ensures the integrity of the investigation and protects the privacy and well-being of all parties involved.
8.4.7 The Head of Internal Audit shall provide periodic updates to the Audit Committee with respect to the reported concern(s).

8.5 Investigation and Outcome

8.5.1 Upon completion of the investigation, the Investigation Committee shall raise its recommendations to the Head of Internal Audit who is responsible for conveying the specifics of the concerns as well as the recommendations derived from the investigation to the Audit Committee.
8.5.2  If the recommendations put forth give rise to suspicions of a violation related to employees, the Head of Internal Audit, after notifying the CEO, will escalate the matter to the Talent Management Department for necessary action.
8.5.3 The Head of Internal Audit, in conjunction with Tamkeen’s CEO, should guarantee that the reported concern is examined in accordance with Tamkeen’s established investigation procedures. They also need to keep the Whistleblower updated on the progress and the final conclusion reached by Tamkeen, within a reasonable timeframe depending on the complexity of the investigation and concern raised.
8.5.4 If the Whistleblower is not content with the response received, the Whistleblower is encouraged to submit an additional report to the Head of Internal Audit, providing substantial and justified reasons to support the need for a further examination of the concerns.
8.5.5 The Audit Committee’s responsibility involves supervising the execution and progress of these procedures and monitoring how each separate case is addressed.

8.6 Retention of Records

8.6.1 The Head of Internal Audit shall be responsible for administering and maintaining all records related to complaints, Whistleblowing Reports, Investigation Reports and relevant documents. The Head of Internal Audit is also responsible for determining the retention period of these records in accordance with Tamkeen’s record retention policy. To ensure the security and confidentiality of the investigation documentation, all hard copies will be stored in a secure locked location with the Internal Audit Department of Tamkeen. Soft copies of the documentation will be protected with passwords, ensuring that access is limited to the Internal Audit department.
8.6.2 The Internal Audit department shall create a Whistleblowing Register that includes a brief description of all Whistleblowing cases received under this Policy in order to provide updates to the Audit Committee.
8.6.3 The Internal Audit department shall also be responsible for providing periodic updates and a detailed summary of reported violations, misconduct, wrongdoings, incidents, and/or concerns to the Audit Committee. These updates include information on the investigations conducted and the measures taken.

9. Employee Protection

9.1 Tamkeen is committed to treating all reported violations, misconduct, wrongdoings, incidents, and/or concerns raised under this Policy with strict confidentiality. The identity of the Employee shall remain confidential at all times.
9.2 Tamkeen shall take all necessary measures to ensure that Employees who report concerns or misconduct in Good Faith including breaches of Tamkeen’s policies, procedures, laws, and regulations, are protected from victimization or retaliation. Any form of retaliation against Employees will not be tolerated, and appropriate actions will be taken to address such incidents and protect the rights of the reporting Employees.
9.3 In the event that an Employee experiences victimization or retaliation as a result of reporting incidents or raising concerns, he/she should immediately report the matter to the Talent and Facilities Management Department. The Talent and Facilities Management Department will take the appropriate action in accordance with Tamkeen’s HR Regulations.

10. False Allegations

If, during the investigation process, it is determined that the reported allegations are found to be false, made with malicious intent, or reported in bad faith, Tamkeen shall take the appropriate measures in accordance with its policies, procedures, and the laws of the Kingdom of Bahrain. This may include disciplinary actions, legal recourse, or other appropriate measures to address the false allegations and protect the integrity of Tamkeen’s Whistleblowing process.

11. Policy Review

This Policy review should be reviewed every two (2) years or if deemed necessary, based on changes in Tamkeen’s processes, systems, or regulatory requirements. This Policy and any further amendments to the Policy are subject to be reviewed and endorsed by the Audit Committee and approval of the Board of Directors as per Tamkeen’s Schedule of Authority.

12. Document Administration

To ensure the document referred to is the current version, the document shall be maintained on the Intranet of Tamkeen’s network and/or the official website. The following guidelines for use and maintenance shall apply:

• Any section of the document or the document in totality, if printed, will automatically assume an “un-maintained” status and the user of a hard copy of the document shall assume full responsibility for resultant non-compliance to the Policy in the event of changes made to the version held on the central electronic repository.
• Access to the document shall be restricted to “read-only” for all users to prevent any unauthorized amendments to the Policy.

13. Contact Details for Whistleblowing Reports

Email: report@tamkeen.bh
Contact Number: +973 17383383
Tamkeen – Main Branch
Beit Al Tijjar Bldg, Bahrain Chamber of Commerce and Industry
PO. Box 18131
Website – https://www.tamkeen.bh/

 

Appendix (1) – Examples of Misconduct, Wrongdoing, Incidents or Concerns

Misconduct, Wrongdoing, Incidents or Concerns that would require Whistleblowing, include but are not limited to the following:

• Accepting and extending gifts from/to others outside the approved norms;
• Accepting any corporate gift outside of approved policy, reward, commission, or loan due to an Employee’s position in Tamkeen, including collecting money or material in kind for any individual or organization;
• Any attempt to conceal the fraudulent activities coming to knowledge;
• Any dishonest or fraudulent act or intentional accounting irregularity;
• Any misconduct that may lead to a financial loss;
• Authorizing or receiving payment for goods not received or services not performed;
• Breach of Tamkeen’s internal policies and procedures;
• Conduct likely to damage Tamkeen’s reputation or financial wellbeing;
• Criminal activities including but not limited to fraud, corruption, theft, bribery, blackmail;
• Employees abusing their position in connection with unauthorized activity for personal gain;
• Failure to comply with legal and/or regulatory obligations;
• Falsification or alteration of accounting records, money, or financial transactions;
• Forgery or alteration of any document (i.e. cheques, drafts, wire transfer account, contract, or any other financial and non-financial document);
• Impropriety in the handling of reporting of money or financial transactions;
• Intentional misapplication of accounting policies;
• Misrepresentation of information on documents;
• Misuse of the Tamkeen’s properties;
• Negligent behavior causing loss or injury;
• Recording of transactions without substance;
• Representing Tamkeen for unauthorized purposes;
• Suppression or omission of the effects of transactions from records or documents;
• Theft of cash or property;
• Unfair assessment of applications submitted by customers for different programs that Tamkeen offers;
• Unauthorized disclosure of confidential and proprietary information to internal and external parties, including insider trading, that may adversely affect Tamkeen;
• Unauthorized use of Tamkeen’s funds, property or resources for illegal, improper or unethical purposes;
• Unfair treatment or bullying of Employees;
• Willful misrepresentations of transactions or of Tamkeen’s state of affairs’;
• The deliberate concealment of the above matters; and/or
• Any other concern(s) that contradict Tamkeen’s mission, vision, values.