Whistleblower Policy



1. Policy statement and application 

2. Reporting process 

3. How will the report be investigated? 

4. Protection of Whistleblowers 

5. Communication of Policy 

6. Compliance with Policy 

7. Amendment 

1. Policy statement and application 

    (a) This policy applies to Coca‑Cola South Pacific Pty Ltd, ACN 003 029 794 (CCSP). 

    (b) CCSP is committed to maintaining a high standard of ethical business practice and corporate governance as articulated in The Coca‑Cola Company’s (TCCC) Code of Business Conduct (Code). Accordingly, CCSP require its directors, officers and employees to observe high standards of business conduct and ethics, as well as compliance with all applicable laws, regulations, corporate reporting and disclosure, accounting practices and controls, auditing practices and other matters relating to fraud against shareholders. 

    (c) CCSP encourages the reporting of suspected unethical, illegal, fraudulent, undesirable or unlawful conduct involving CCSP’s business and provides protections and measures to those persons who make a report so they may do so confidentially and without fear of intimidation, disadvantage or reprisal. 

    (d) This Whistleblower Policy sets out CCSP’s policy for reporting concerns of past, present or future instances of unethical or unlawful behaviour relating to CCSP and applies to all employees, directors, officers, contractors (including employees of contractors), suppliers and consultants of all entities within CCSP (Personnel). Concerns reported under the Code reporting process will be governed by this Whistleblower Policy if is a Disclosable Matter (defined below). 

    (e) This Whistleblower Policy encourages Personnel to report an issue if they genuinely believe someone has engaged in serious wrongdoing.

2. Reporting process 

2.1 When should I make a report?

    (a) You should make a report under this Whistleblower Policy if you have reasonable grounds to suspect that a director, officer, employee, contractor, supplier, tenderer or other person who has business dealings with CCSP has engaged in conduct which: 

        (i) is dishonest, fraudulent, corrupt, including bribery or other activity in breach of this Whistleblower Policy; 

        (ii) is illegal activity (e.g. theft, violence, harassment or intimidation, criminal damage to property or other breaches of any state or Commonwealth law); 

        (iii) contravenes the Corporations Act 2001 (Cth) (Corporations Act) or the Australian Securities and Investments Commission Act 2001 (Cth) (ASIC Act) or any law administered by the Australian Securities and Investments Commission (ASIC) and/or the Australian Prudential Regulation Authority (APRA); 

        (iv) amounts to an abuse of authority or position; 

        (v) may cause financial loss to CCSP or damage its reputation or be otherwise detrimental to CCSP’s interests; 

        (vi) is potentially damaging to CCSP, an employee of CCSP or a third party, such as unsafe work practices, environmental damage, health risks or abuse of CCSP’s property or resources; 

        (vii) involves harassment, discrimination, victimisation or bullying, including in relation to a disclosure made under this Whistleblower Policy (but other than personal work-related grievances);  or 

        (viii) any misconduct or improper state of affairs or circumstances which may cause loss to CCSP or be otherwise detrimental to the interests of CCSP. 

        (together, Disclosable Matter). 

    (b) A Disclosable Matter does generally not include a personal work-related grievance in relation to a person’s employment, or former employment, with CCSP (such as in relation to employment terms, interpersonal conflict with other employees, disciplinary or performance management process or termination of employment). 

2.2 Who can make a report? 

    (a) It is expected that employees of CCSP who become aware of actual or suspect on reasonable grounds,    potential cases of Disclosable Matter will make a report under this policy or under the  Code. 

    (b) An “eligible whistleblower” for the purposes of the Corporations Act includes an individual who is, or has been,  any of the following in relation to CCSP: 

        (i) an employee (whether permanent, temporary, casual, part-time or full time); 

        (ii) an officer, director or senior manager; 

        (iii) a contractor, or an employee of a contractor, who has supplied goods or services to CCSP. This can be either paid or unpaid, and can include volunteers, trainees and apprentices; 

        (iv) an associate of CCSP, and can include consultants, service providers and business partners; or 

        (v) a spouse, relative or dependant of one of the people referred to above. 

    (c) An eligible whistleblower can still qualify for protection even if their disclosure turns out to be incorrect. All persons who make a disclosure of information relating to a Disclosable Matter in accordance with this Whistleblower Policy or the Code, whether an eligible whistleblower or not, will (in accordance with Section 4): 

        (i) have their identity protected by CCSP; and 

        (ii) be protected from detrimental conduct. 

    (d) In addition, an eligible whistleblower may also qualify for protections under the Corporations Act and the Taxation Administration Act 1953 (Cth) (TAA) if they make a disclosure that qualifies for protection under those statutes. Please refer to the relevant legislation, ASIC or the Australian Tax Office for more details. 

    (e) A discloser will qualify for protection as a whistleblower under the Corporations Act if they are an eligible whistleblower and: 

        (i) they have made a disclosure of information relating to a ‘Disclosable Matter’ directly to the ‘Whistleblower  Officer’ or to ASIC, APRA or another Commonwealth body prescribed by regulation; 

        (ii) they have made a disclosure to a legal practitioner for the purposes of obtaining legal advice or legal representation about the operation of the whistleblower provisions in the Corporations Act; or 

        (iii) they have made an ‘emergency disclosure’ or ‘public interest disclosure’ to a journalist or parliamentarian. 

    (f) CCSP encourages you to ask a Whistleblower Officer if: 

        (i) you are unsure of you are covered by this policy; 

        (ii) you are unsure who to make a disclosure to; 

        (iii) you are unsure if your concerns qualify as a matter to be disclosed; or 

        (iv) you would like more information about the information in this policy. 

2.3 How do I make a report?

    (a) CCSP has several methods for making a report if you become aware of any issue or behaviour which you consider to be Disclosable Matters. 

    (b) We request that reports are first made to the CCSP Whistleblower Officer: 

                        Legal Counsel

                       Coca‑Cola South Pacific Pty Ltd


    (c) Reports may also be posted to PO Box 388, North Sydney NSW 2059, marked “Confidential” and to the attention of the CCSP Whistleblower Officer. 

    (d) Otherwise, reports may be made via the EthicsLine or 1800 551 155 or 1800 881 011 (at the prompt dial 866 790 5579). 

    (e) Alternatively, depending on the nature of your disclosure, you may also make a disclosure to: 

        (i) an “officer” or “senior manager” of CCSP. This includes members of the CCSP Leadership Team or a CCSP director; or 

        (ii) an auditor or member of an audit team conducting an audit of CCSP; 

        (iii) ASIC; 

        (iv) APRA; or 

        (v) in limited circumstances, to a journalist or member of parliament when making an ‘emergency disclosure’ or ‘public interest disclosure’. You should seek independent legal advice on the criteria for protection before making a public interest disclosure or an emergency disclosure. 

    (f) Where a report is made by email or letter, the subject of the email or letter should make it clear that it is a report under this policy, so that its confidentiality can be maintained. 

    (g) If possible, to assist CCSP in handling a disclosure made under this Whistleblower Policy, the following information should be provided when making a disclosure to assist CCSP in deciding how best to deal with your report: 

        (i) your name, address and contact details. While there is no requirement for a whistleblower to provide these details, and disclosures can be made anonymously, providing this information will assist CCSP to investigate the matter, protect you from detrimental conduct, and provide you with regular updates; 

        (ii) the department which the Disclosable Matter relates to; 

        (iii) the nature of the alleged wrongdoing, including details of the persons or people suspected to have  committed the wrongdoing; 

        (iv) the date/s, time/s and location/s the wrongdoing is suspected to have occurred; 

        (v) if you are concerned about possible victimisation, acts of reprisal or detrimental conduct relating to the Disclosable Matter; and 

        (vi) any supporting information you have validly obtained. 

    (h) If you choose to remain anonymous when making a disclosure, CCSP may be limited to investigating the matter based only on the information you provide when making the report, as you will not be able to be contacted to provide further information regarding your disclosure.

3. How will the report be investigated? 

3.1 Method of investigation 

    (a) The investigation process will vary depending on the precise nature of the conduct being investigated. All reports will be investigated, with a degree of investigation that reflects that nature of information provided and severity of allegations made. The investigation process will determine (among other things) if the disclosure: 

        (i) falls within the scope of this Whistleblower Policy; and 

        (ii) triggers a requirement for CCSP to seek legal advice regarding the matters disclosed, notify an external regulator or law enforcement agency, or to notify the Board. 

    (b) CCSP will investigate all matters reported under this policy as soon as practicable after the matter has been reported. 

    (c) Where practicable, CCSP will endeavour to contact you within 30 days regarding your report and the status of the investigation. 

    (d) All investigations will be conducted in a way that is thorough, objective and fair, and will have regard to any conflict of interests and other factors that require confidentiality. 

3.2 Who will conduct the investigation 

    (a) The investigation will be conducted by the Whistleblower Officer and the Whistleblower Officer may, with your consent, appoint a person to assist in the investigation of a report. Where appropriate, members of TCCC’s Code team may also be involved in the investigation if the matter reported includes a matter also covered by the Code. 

    (b) Where appropriate, CCSP will provide feedback to you regarding the investigation’s progress and/or outcome    (subject to considerations of the privacy of those against whom allegations are made). 

    (c) If the report is not anonymous, the Whistleblower Officer or investigator will contact you to discuss the investigation process including who may be contacted and such other matters as are relevant to the investigation. 

    (d) Where a report is made anonymously, CCSP will conduct the investigation and its enquiries based on the information provided to it.

4. Protection of Whistleblowers 

CCSP is committed to ensuring confidentiality in respect of all matters raised under this policy, and that those who make a report are treated fairly and do not suffer detriment. 

4.1 Protection of your identity and confidentiality

    (a) There is no requirement for you to identify yourself in order for a disclosure to qualify for protection under the Corporations Act. Disclosure of your identity by CCSP is an offence under the Corporations Act which carries serious penalties for both individuals and CCSP. 

    (b) Subject to compliance with legal requirements, upon receiving a report under this policy, CCSP will only share  your identity as a whistleblower, or information likely to reveal your identity, if: 

        (i) you consent; or 

        (ii) the concern is reported to the Australian Securities and Investments Commission, the Australian Prudential  Regulation Authority, the Commissioner of Taxation or the Australian Federal Police; or 

        (iii) the concern is raised with a lawyer for the purpose of obtaining legal advice or representation. 

    (c) If CCSP needs to investigate a report, it may disclose information that could lead to your identification, but it will take reasonable steps to reduce this risk, including to disclose information about your report on a strictly confidential basis. 

    (d) Whistleblowers making a report under this whistleblower policy should be aware that people may be able to guess or establish their identity where you: 

        (i) have mentioned to other people you are considering making a disclosure; 

        (ii) have complained or raised concerns with other people about the subject matter of the disclosure; 

        (iii) are one of a very small number of people with access to the information the subject of the disclosure; and 

        (iv) are disclosing information that has been told to you privately and in confidence. 

4.2 Protection against detrimental conduct 

    (a) CCSP is committed to protecting whistleblowers, and other persons, from detrimental conduct, or threats of detrimental conduct, in relation to a report. 

    (b) Detrimental treatment includes dismissal, demotion, harassment, discrimination, disciplinary action, bias,  threats or other unfavourable treatment connected with making a report. 

    (c) If you are subjected to detrimental treatment as a result of making a report under this policy you should: 

        (i) inform the Whistleblower Officer, a CCSP director or a member of the Leadership Team; or 

        (ii) raise it in accordance with Section 2 of this policy. 

4.3 Civil, criminal and administrative liability protections

    (a) A whistleblower will be protected from any of the following in relation to their disclosure: 

        (i) civil liability (e.g. any legal action against the whistleblower for breach of an employment contract, duty of confidentiality or another contractual obligation); 

        (ii) criminal liability (e.g. attempted prosecution of the whistleblower for unlawfully releasing information, or other use of the disclosure against the whistleblower in a prosecution (other than for making a false disclosure);        and 

        (iii) administrative liability (e.g. disciplinary action for making the disclosure). 

    (b) Note that the protections do not grant immunity for any misconduct a discloser has engaged in that is revealed in their disclosure. 

4.4 Compensation and other remedies 

    (a) A whistleblower (or any other employee or person) can seek compensation and other remedies through the courts if: 

        (i) they suffer loss, damage or injury because of a disclosure; and 

        (ii) the entity failed to take reasonable precautions and exercise due diligence to prevent the detrimental conduct. 

    (b) We encourage whistleblowers to seek independent legal advice about compensation and other remedies they may be seeking. 

4.5 Fair treatment of persons named in a disclosure 

    (a) CCSP will ensure fair treatment of employees named in a disclosure made under this policy, or to whom the report relates. 

    (b) In order to protect all persons involved, including individuals that are named in a disclosure, CCSP will ensure that: 

        (i) disclosures will be handled confidentially, when it is practical and appropriate in the circumstances; 

        (ii) each disclosure will be assessed carefully as to whether and how it should be investigated; 

        (iii) the objective of any investigation is to determine whether there is enough evidence to substantiate or refute the matters reported; 

        (iv) when an investigation needs to be undertaken, the process will be objective, fair and independent; 

        (v) an employee who is the subject of a disclosure will be advised about the subject matter of the disclosure as and when required by principles of natural justice and procedural fairness and prior to any actions being  taken—for example, if the disclosure will be the subject of an investigation; and 

        (vi) an employee who is the subject of a disclosure may contact CCSP’s support services. 

4.6 Protection of files and records 

    (a) All files and records created from an investigation will be retained securely. 

    (b) Unauthorised release of information to someone not involved in the investigation (other than senior managers or directors who need to know to take appropriate action, or for corporate governance purposes) without your consent as a whistleblower will be a breach of this policy. 

    (c) Whistleblowers are assured that a release of information in breach of this policy will be regarded as a serious matter and will be dealt with under CCSP’s disciplinary procedures. 

    (d) The Corporations Act gives special protection to disclosures about breaches of that Act, provided certain conditions are met. 

    (e) The Taxation Administration Act 1953 (Cth) also gives special protection to disclosures about breaches of any Australian tax law, provided certain conditions are met.

5. Communication of Policy 

This Whistleblower Policy will be made available to CCSP and its Personnel upon the start of their employment or engagement with CCSP and will be placed on TCCC’s intranet site Connect. 

6. Compliance with Policy 

It is a condition of any employment or engagement by CCSP that all Personnel must comply at all times with this policy. However, this policy does not form part of any agreement between any person and any CCSP company, nor does it constitute terms and conditions of any person’s employment or engagement with CCSP. 

7. Amendment 

This policy cannot be amended without approval of CCSP’s Leadership Team and will be reviewed from time to time to ensure that it remains effective and meets best practice standards and the needs of CCSP.