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Corruption and bribery incl. conflicts of interest →
This applies in particular to cases where someone bribes or is bribed. Offering or granting a third party an advantage contrary to one's duties or accepting or demanding an unreasonable advantage by taking advantage of one's official position. 

Abuse of a position of trust in the company with the aim of enjoying a material or immaterial advantage to which there is no legally justified claim.

For example:
  • - Conflict of interest (a person/company is entangled in multiple interests that may corrupt that person's/company's motivation or decision-making. For example, when the personal interests of an employee conflict with the company's interests and the company suffers damage as a result).
  • - Invitation of or by business partners with the appearance of trying to influence a business relationship.
  • - A business partner gives an inappropriate gift to the company employee who decides on the award of a contract in order to favour the person and his or her company.
  • - A collaborator pays money to a civil servant to speed up the granting of a permit
Manipulation of business documents/balance sheets →
This refers in particular to a breach of applicable accounting standards or generally accepted accounting principles that leads to a misstatement in the company's financial reporting. 

For example: 
  • Improper preparation or falsification of invoices, credit notes, financial statements, audit trails, etc. 
  • Inadequate internal controls over an organisation's operations.
  • Deliberate misstatements of income, expenses, assets or liabilities
  • Misrepresentation of transactions
  • Covering up questionable facts
Violations of codes of conduct at the workplace as well as human rights violations →
These include violations of working conditions as well as violations of human rights. 

For example: 
  • Discrimination
  • Bullying (such as threatened or actual infliction of injury or other physical or psychological harm on a person).
  • Unequal treatment (e.g. on the basis of gender, religion or ethnicity)
  • Harassment (such as the uninvited and unwanted verbal or physical approach to a co-worker).
  • Occupational health and safety (e.g. lack of information on sources of danger, lack of safety precautions or dangerous working conditions)
Data Protection →
Concerns violations of applicable data protection law and regulations on the protection of personal data. This includes in particular cases where a large number or particularly sensitive data are affected. 

For examples
  • The unlawful disclosure of trade and business secrets
  • The misuse of data (e.g. for e-mail and telecommunications)
  • The inadequate protection of access to or the unauthorised processing of sensitive personal data (e.g. health data)
Environmental protection →
Environmental protection includes any environmental offences and environmental damage 

For example: 
  • Illegal waste disposal
  • Improper handling of pollutants
  • Illegal water, soil or air pollution
Antitrust and competition law →
This would include infringements that counteract the securing and maintenance of effective market competition. An anti-competitive situation is when there is collusion or an exchange of competition-relevant information between companies and their competitors, for example. 
Other significant violations of (criminal) laws and guidelines →
This includes serious offences in the area of white-collar crime

For example:
  • Theft and embezzlement (this includes all property offences to the detriment of the company. For example, theft/embezzlement of company funds, withholding of company funds or work materials and personal enrichment).
  • Fraud and embezzlement if there is a risk of significant financial loss or damage to the company's reputation
  • Forgery of documents
  • Violations of tax and customs regulations
  • Money laundering (includes any activity in which criminally generated proceeds are channelled into and through the financial circuit for subsequent use in a legal-looking activity. Money laundering aims to ensure that at all times it remains unknown that criminal assets are involved).