Please select your topic

Money laundering (AMLA) →
Money laundering includes any activity in which the proceeds of criminal activity are funneled into, and through, the financial system for subsequent use in an activity that appears to be legal. Because criminal assets are involved, the main objective of money laundering is to make sure that no one finds out the criminal origins of the financial activity.
Privacy →
Involves breaches of data protection laws and regulations on the protection of personal data. This would include, in particular, cases involving large quantities of data or particularly sensitive data. Examples:
  • the unlawful disclosure of business and trade secrets
  • the misuse of data
  • the insufficient access protection to sensitive data
Environmental protection →
Environmental protection includes any environmental offenses and environmental damage. For example:
  • Illegal disposal of waste
  • Improper handling of pollutants
  • Water, soil, or air pollution
Embezzlement →
This would include all property offenses to the detriment of the company. For example:
  • Theft or misappropriation of company property
  • Withholding company funds or work materials
  • Personal enrichment
Conflicts of interest →
A conflict of interest occurs when a person/company is entangled in multiple interests that may corrupt that person's/company's motivations or decision-making. One such situation would be when an employee's personal interests come into conflict with those of the company, and the company suffers damage as a result.
Manipulation of business documents/balance sheets →
This would refer, in particular, to violations of applicable accounting standards or generally accepted accounting principles, resulting in misrepresentations in the company's financial reporting. For example: improper preparation or falsification of invoices, credit notes, financial statements, audit trails, etc.
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.
Violations of codes of conduct at the workplace as well as human rights violations →
These include violations of working conditions as well as human rights violations. For example:
  • Discrimination
  • Bullying
  • Unequal treatment
  • Harassment
  • Disrespect
  • Working time violations
Supply Chain Due Diligence Act →
Concerns risks and violations of human rights or environmental protection in the company’s business area or at its suppliers, as defined in Section 2 of the German Supply Chain Due Diligence Act (Lieferkettensorgfaltspflichtengesetz), e.g.: prohibition of child labour, prohibition of forced labour and all forms of slavery, disregard for occupational health and safety and work-related health hazards, disregard of freedom of association - freedom of association and the right to collective bargaining, prohibition of unequal treatment in employment, prohibition of withholding a fair wage, destruction of natural resources through environmental pollution, illegal violation of land rights as well as prohibition on hiring or using private/public security forces that could cause harm due to lack of training or control.
 
In addition to active contributing to the above mentioned risks and violations, events and situations can also be reported where no intervention has been deliberately taken to prevent them (environmental risks), e.g.: prohibited production, use and/or disposal of mercury, prohibited production and/or use of POPs (‘persistent organic pollutants’) and non-environmentally sound management of waste containing POPs as well as prohibited import/export of hazardous waste.