BNS has in place systems to protect whistleblowers. A supplement to the Code of Conduct is the Whistleblower Policy and Procedures which are designed as a control to help safeguard the integrity of BNS's (and its subsidiaries) financial reporting, business dealings and to support adherence to the Code of Conduct. The Policy deals with reporting concerns related to Financial Reporting, suspected fraudulent activity, breaches of the Code of Conduct and other Compliance policies and retaliation or retribution against an individual who reports a concern. Employees are encouraged to report of concern including human rights related concerns.3