Employee Whistleblower Policy

Introduction

Cost Plus is committed to fostering a culture of integrity, transparency, and accountability. As part of this commitment, we encourage employees to report any unethical, illegal, or inappropriate activities they may observe within the company. This Whistleblower Policy ensures that such concerns can be raised confidentially and without fear of retaliation.

The purpose of this policy is to:

• Encourage employees to report unethical or unlawful behavior.
• Protect whistleblowers from retaliation for making reports in good faith.
• Provide clear guidelines on how to report concerns.

This policy applies to all employees of Cost Plus, including full-time, part-time, and temporary staff, as well as contractors and consultants.

Employees are encouraged to report any conduct that they reasonably believe to be:

• Unethical or dishonest.
• Illegal or in violation of laws, regulations, or company policies.
• Fraudulent, including financial misconduct.
• Harassment, discrimination, or workplace safety violations.
• Any other behavior inconsistent with Cost Plus’s Code of Conduct or core values.

Whistleblowers can submit their concerns confidentially and anonymously by sending an email to [email protected].

When making a report, please provide as much detail as possible, including:

• A description of the issue or incident.
• Names of individuals involved (if known).
• Relevant dates and locations.
• Any supporting evidence (if available).

Cost Plus is committed to protecting the confidentiality of whistleblowers to the fullest extent possible. Reports made anonymously will also be taken seriously and investigated thoroughly. However, providing contact information may facilitate a more effective investigation.

Cost Plus strictly prohibits retaliation against any employee who makes a report in good faith. Retaliatory actions, such as termination, demotion, harassment, or any form of discrimination, will not be tolerated and may result in disciplinary action, up to and including termination.

1. Acknowledgment:
   • Reports will be acknowledged (if contact information is provided) within 5 business days of receipt.
2. Review:
   • The report will be reviewed by a designated team or external investigator to ensure a fair and thorough investigation.
3. Investigation:
   • Investigations will be conducted promptly and confidentially, with findings reported to senior management or the Board of Directors as appropriate.
4. Resolution:
   • Appropriate actions will be taken based on the investigation’s findings. Whistleblowers may be informed of the outcome if contact information is available and it is appropriate to do so.

Submitting a report in bad faith or with malicious intent is a serious violation of this policy and may result in disciplinary action. However, employees who make genuine reports, even if the claims are not substantiated, will not face any penalties.

For any questions about this policy or to seek guidance, please contact Cheryl Swopes at 800-840-9690.

This policy reflects Cost Plus’s commitment to ethical business practices and is publicly accessible at cutmycost.com/whistleblower-policy.