It's funny that you are limited to what you can access on their website, however, the whistle blower policy is visible.......I think they should be reporting themselves ! They use words such as high ethical standards......
WHISTLE-BLOWER POLICY
Petaquilla's Code of Business Ethics and Conduct as well as its Code of Ethics for Financial Reporting Officers provides an overview of Petaquilla's commitment to applying high ethical standards to its business practices. However, they are not intended to be all-inclusive rule books. An English language copy of Petaquilla's Code of Business Ethics and Conducts and its Code of Ethics for Financial Reporting Officers can be viewed on Petaquilla's web site at www.petaquilla.com and both Spanish and English language versions are available on the Company’s intranet site.
Many of the statements made therein are backed up by in depth policies and procedures. However, in the current working environment, formal policies and procedures cannot always keep up with new challenges or adequately deal with complex situations. Therefore, please never hesitate to ask a question or report a concern.
Petaquilla has also adopted procedures to govern the receipt, retention, and treatment of complaints regarding accounting, internal control or auditing matters, including fraud. The procedures are outlined in the Anti-Fraud Policy.
Your most immediate resource is your direct supervisor. He or she may have the information you need, or may be able to refer the questions to another appropriate source. There may, however, be times when you would prefer not to go to your supervisor. You may want confidential advice about a business ethics dilemma facing you or a suspected wrongdoing. You may want more information than your supervisor can give you or you may want to report an ethical concern about your supervisor's conduct. Examples of such business ethics dilemmas/wrongdoings may include:
? An unlawful act whether civil or criminal
? Breach of or failure to implement or comply with approved policy
? Knowingly breaching municipal, provincial, state, or federal laws or regulations
? Unprofessional conduct or below recognized, established standards of practice
? Questionableaccountingorauditingpractices
? Dangerouspracticelikelytocausephysicalharm/damagetoanypersonorproperty
? Failure to rectify to take reasonable steps to report a matter likely to give rise to a
significant and avoidable cost or loss to the Company
? Abuseofpowerorauthorityforanyunauthorizedorulteriorpurpose
? Unfairdiscriminationinthecourseoftheemploymentorprovisionofservices
? Any other similar acts
