Stakeholder reporting restrictions in Denmark

• Stakeholders from Denmark are required to identify themselves in connection with a report and must identify the type of business relationship they have with ABB.

The types of issues that can be reported include:

• Serious offences – which may be of importance to the Group as a whole, or which may be of great importance for individuals’ lives or health.
• Suspicion of serious financial crime, including bribery, fraud, forgery and the like.
• Any Sarbanes Oxley Act breaches –including irregularities within accounting, internal auditing, auditing and in case of suspicion of corruption and crime within the bank and financial sectors.
• Any environmental pollution, serious breached of the industrial safety and circumstances which are aimed at an employee, eg, violence or sexual harassment.

NOTE:

• Minor offences are not to be reported through the Denmark Stakeholder hotline or Web submission portal.