1. Policy Statement
WGA Marketing Sdn Bhd is committed to maintaining an open, transparent, and accountable working environment. We encourage employees and stakeholders to report any concerns regarding malpractice, illegal acts, or omissions without fear of reprisal.

2. Scope
This policy applies to all employees (permanent, contract, or intern), directors, shareholders, consultants, vendors, and clients of the Company.

3. Reportable Misconduct
Whistleblowing is the disclosure of information that concerns any of the following:

Financial malpractice: Fraud, corruption, bribery, or theft.

Legal breaches: Non-compliance with the MACC Act, Companies Act, or other statutory obligations.

Health and Safety: Actions that endanger the health and safety of any individual.

Workplace Misconduct: Serious breaches of company code of conduct or harassment.

Concealment: Deliberate attempts to cover up any of the above.

4. Reporting Procedure
If you suspect misconduct or have knowledge of a breach of company policy, you should report it through the following channels:

Direct Reporting: For a formal record and to ensure the matter is handled by the appropriate oversight personnel, please email management@swot.com.my.

Management Escalation: If the concern involves senior leadership or if you prefer a formal written submission, the email address above serves as the official portal for these disclosures.

Documentation: When reporting via email, please include as much detail as possible (dates, parties involved, and any supporting evidence) to facilitate a prompt investigation.

5. Protection for Whistleblowers
The Company provides the following protections to any individual making a report in good faith:

Confidentiality: The identity of the whistleblower will be kept confidential to the extent possible, consistent with the need to conduct an adequate investigation.

Protection against Retaliation: No individual will suffer any detrimental treatment (such as dismissal, demotion, or harassment) as a result of raising a genuine concern.

Whistleblower Protection Act 2010: The Company acknowledges the statutory protections provided under Malaysian law for individuals disclosing information on corruption or other wrongdoings.

6. Investigation Process
Upon receipt of a report:
An initial assessment will be conducted to determine the validity and seriousness of the concern.

An internal investigation committee (or an independent party if necessary) will be appointed to look into the matter.

The whistleblower may be contacted for further information and will be informed of the outcome of the investigation where appropriate.

7. False or Malicious Allegations
While the Company encourages honest reporting, any allegations proven to be made with malicious intent or known to be false may result in disciplinary action against the reporter.