Supplier Code of Conduct

Introduction

PKF BOFIDI highly values corporate social responsibility and believes that business growth should be combined with a positive impact on society.

Our objectives are:

• To be an employer of choice with a positive impact on society.
• To design a versatile Environment, Social & Governance (ESG) governance model to support our ESG strategy.

As a company, we strive to work with suppliers who share and uphold our values and standards. This Supplier Code of Conduct provides clear guidelines for the expectations we have regarding ethical, social, and environmentally conscious business practices. By collaborating with suppliers who adhere to these principles, we aim to contribute to a sustainable and responsible supply chain where respect, integrity, and honesty are key.

This code of conduct applies to all suppliers and their employees, including subcontractors and partners within our supply chain. We expect our suppliers to strictly comply with laws and regulations and actively contribute to the adherence to this code. Our collaboration is based on mutual trust, transparency, and shared responsibility to uphold the highest standards in ethics, human rights, working conditions, environment, and social engagement.

By endorsing this code of conduct, our suppliers confirm their commitment to a positive and responsible partnership that benefits not only their own organization but also society as a whole.

Core principles

We expect our suppliers to maintain their relationship with us in accordance with our core sustainability principles. It is the supplier’s responsibility to distribute, educate, and apply due diligence in verifying compliance by their employees, suppliers, and subcontractors.

Environment

Fighting climate change and reducing environmental impact.

Reducing Environmental Impact
Suppliers must comply with all applicable environmental laws and recognized practices. They must:

• Identify, manage, and minimize their environmental impact.
• Strive for continuous improvement of their environmental performance by minimizing resource consumption and emissions.

Social

Providing a healthy and safe working environment, rejecting child labor and forced labor, ensuring freedom of association, fair compensation, no excessive working hours, promoting diversity, equality, and inclusion, and respecting human rights.

Healthy and Safe Working Environment
Suppliers must provide a safe and healthy work environment and allow employees to express concerns about working conditions without fear of retaliation. This includes:

• Maintaining adequate workspaces.
• Preventing accidents and providing relevant occupational training.
• Supplying appropriate personal protective equipment and tools.

Rejection of Child Labor
Suppliers must not employ child labor. Employees must be at least the legal school-leaving age and in any case not younger than 15 years old.

Rejection of Forced Labor
Suppliers must not use forced, bonded, or compulsory labor. Employees must be free to terminate their employment with reasonable notice without having to hand over money or identity documents.

Freedom of Association
Respect for freedom of association must be maintained. Suppliers must be open to unions and union activities. Where legally restricted, employees must be free to choose their own representatives.

Fair Compensation
Working conditions must be clearly presented, and employees must receive fair and legal compensation for working hours, allowances, and leave arrangements.

No Excessive Working Hours
Suppliers must comply with laws regarding working hours and overtime. Overtime should be agreed upon and not excessively encouraged.

Diversity, Equality, and Inclusion
Suppliers must promote diversity and provide an inclusive workplace. Discrimination based on age, gender, sexual orientation, ethnicity, religion, disability, or any other characteristic will not be tolerated.

Respect for Human Rights
Suppliers must respect human rights and support the principles of the Universal Declaration of Human Rights. They must not use equipment employed in human rights violations.

Governance

Fair business conduct and competition, rejection of bribery and corruption, and providing access to grievance mechanisms.

Fair Business Conduct and Competition
Suppliers must comply with the law, avoid fraud, and refrain from anti-competitive behavior, tax evasion, and money laundering. Conflicts of interest must be managed to prevent negative consequences for PKF BOFIDI.

Rejection of Bribery and Corruption
Suppliers must refrain from bribery, extortion, and attempts to influence decision-making. Compliance with PKF BOFIDI’s policies regarding gifts and benefits is required.

Grievance Mechanism
Suppliers must have systems in place for anonymous complaints and reporting regarding compliance with this Code of Conduct.

Compliance
Suppliers must provide PKF BOFIDI with the necessary information to verify compliance with this Code of Conduct. Non-compliance or failure to act on review findings may result in contract breaches, including possible contract termination. PKF BOFIDI reserves the right to conduct on-site audits and terminate contracts if suppliers fail to comply or provide required information.

Conclusion

By adhering to this Supplier Code of Conduct, suppliers contribute to PKF BOFIDI’s commitment to corporate social responsibility, ensuring that business practices remain sustainable, ethical, and socially responsible.

If you have further questions, do not hesitate to contact us.