How does your organization prevent, detect, and address allegations or incidents of corruption and bribery? Please describe the procedures in place, indicate whether the investigators or investigating committee are independent from the management involved, and explain the process for reporting outcomes to your administrative, management, and supervisory bodies.
CSRD
This indicator requires you to disclose:
(a) Procedures for Preventing, Detecting, and Addressing Corruption and Bribery:
Describe the procedures in place to:
Prevent corruption and bribery (e.g., internal policies, compliance training, third-party due diligence).
Detect corruption and bribery (e.g., internal audits, whistleblower mechanisms, forensic accounting reviews).
Address allegations or incidents (e.g., disciplinary actions, legal proceedings, corrective measures).
(b) Independence of Investigations:
State whether the investigators or investigating committee are independent from the management chain involved in the alleged matter.
If applicable, describe how independence is ensured (e.g., external audits, independent ethics committees, legal oversight).
(c) Reporting Process to Governance Bodies:
Explain how investigation outcomes are reported to the administrative, management, and supervisory bodies, including:
Frequency of reporting (e.g., quarterly, annually).
Level of transparency and oversight in governance structures.
Any formalized reporting frameworks in place.
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