This is quite refreshing to see. The Insider trading policy was updated on March 24, 2021 and published on June 15, 2021 at https://poet-technologies.com/docs/corporate-governance/Securities-Trading-Policy-2021.pdf
Section 5.3 - Reporting of Violations is interesting. Poet now has an external hotline for reporting violations
Any person, including Company Personnel may report a violation of the Code using NAVEX Global’s 6 EthicsPoint website (poet-technologies.ethicspoint.com) or mobile site (poet-technologiesmobile.ethicspoint.com) and may choose to do so anonymously.