Expanded Whistleblowing Policy (Policy on Employee Disclosure on Violations of the Corporate Governance Rules, questionable Accounting or Auditing Matters, and Offenses covered by PLDT’s Table of Penalties) The Code of Business Conduct and Ethics clearly conveys the Group’s mandate that all activities, decisions, and business dealings by its Directors, officers, and employees should consistently and conscientiously be in harmony with its principles of accountability, integrity, fairness, and transparency.