Supplier Code of Conduct

A message from the CEO

We strive to be a reliable partner and create value for our clients, our people and the society in which we live. We believe that success should come from responsible behaviour, because only then can we ensure positive and sustainable business development.

With these aspirations in mind, our Code of Conduct sets out principles that guide our people in acting with integrity and in a responsible, sustainable and ethical manner.

We also expect a high level of responsibility and transparency from the business partners who supply us with products or services (hereinafter referred to as suppliers) with regard to the impact their business activities have on the environment and society. We want to work together towards a responsible and sustainable society in line with this Supplier Code of Conduct.

  1. Scope of application

    The Supplier Code of Conduct applies to the suppliers of BDO Ltd and its subsidiaries.

    Suppliers must ensure that the principles of the Supplier Code of Conduct are observed by their employees, their suppliers and group affiliates.

  2. Legal responsibility

    1. Legal compliance

      Suppliers must comply with all applicable laws, regulations and guidelines (including industry standards). They must have the necessary authorisations, licences or permits for their business activities.

    2. Fair competition

      Suppliers must apply fair business practices. They must refrain from unfair competitive behaviour such as the formation of cartels, price fixing or other behaviours that hinder the free market.

    3. Combating corruption, bribery and money laundering

      Corruption and bribery will not be tolerated. This applies to all impermissible forms of granting and accepting benefits. Suppliers must comply with the Money Laundering Act and other applicable legal regulations for the prevention of money laundering and financing of terrorism.

  3. Social responsibility

    1. Respectful treatment of employees

      Suppliers must treat employees with respect and honour their dignity, privacy and personality. Harassment, bullying or intimidation are not allowed in the workplace.

      Suppliers undertake not to tolerate any discrimination against employees on the basis of their gender, origins, ethnicity, language, sexual orientation, sexual identity, age, social status, lifestyle, religious beliefs or physical, mental or psychological impairment.

    2. Safety at work

      Suppliers must provide their employees with safe workplaces that comply with applicable legislation and current industry standards. Health promotion and accident prevention should be supported by appropriate training and preventative measures.

    3. Appropriate working conditions

      Suppliers must guarantee appropriate working hours, rest and holiday periods that satisfy the legal requirements and comply with minimum wage regulations.

    4. No child labour

      Suppliers must not employ children for work. They undertake not to employ any persons who have not reached the legal minimum age for employment.

    5. No forced labour

      Any form of forced labour is prohibited. Suppliers must ensure that no employees are forced into labour against their will through human trafficking, slavery or otherwise.

    6. Freedom of association and collective bargaining

      Suppliers must uphold and respect the right of their employees, within the scope of applicable law, to form and join trade unions and other organisations of their choice, to be elected to an association and to act collectively.

  4. Environmental responsibility

    1. Reduction of emissions and use of resources

      Suppliers undertake to make responsible, efficient and sustainable use of raw materials, energy, water and other natural resources. They set targets and formulate a strategy to achieve a reduction in emissions and resources. They are accountable for their development and progress.

    2. Handling of dangerous substances

      Substances which pose a risk to people and the environment if released must be avoided. Suppliers undertake to mark chemical and other hazardous substances that pose a risk to the environment if released, to use them properly and to dispose of them in accordance with regulations.

  5. Enforcement and consequences of breaches

    1. Right to information

      BDO may carry out inspections of its suppliers to verify compliance with the Supplier Code of Conduct; request documents and information from them regarding compliance with the provisions; and ask them to complete a self-assessment. The costs incurred in connection with any inspection is to be borne by each party.

      Suppliers will inform BDO without prompting if aspects of the Code can subsequently not, or only partially, be fulfilled.

    2. Reporting points

      If suppliers, employees or third parties suspect or become aware of violations of the Supplier Code of Conduct, these must be reported to BDO immediately. The primary contact is the respective contact at BDO.

    3. Non-compliance

      Violations of the Supplier Code of Conduct must be reported to BDO immediately. BDO reserves the right to demand quantifiable measures with dates, to revoke an awarded contract, to terminate concluded contracts prematurely and/or to discontinue future orders and deliveries. The supplier cannot derive any claims from this.