Guidelines

• Concepts, Principles and Human Rights
• Disclosure
• Employment and Industrial Relations
• Environment
• Combating Bribery
• Consumer Interests
• Science and Technology
• Competition
• Taxation

National Contact Point

• Organisation
• Promotion
• Filing complaints (procedure)
• Pending complaints
• Closed complaints (statements)
• Other NCP’s
• Stakeholders & partners

Knowledge Center

• Tools & checklisten
• Landeninformatie
• Sectorinformatie
• MVO overzicht
• Veelgestelde vragen

Combating Bribery

Enterprises should not, directly or indirectly, offer, promise, give, or
demand a bribe or other undue advantage to obtain or retain business or other
improper advantage. Nor should enterprises be solicited or expected to render
a bribe or other undue advantage. In particular, enterprises should:

1. Not offer, nor give in to demands, to pay public officials or the employees of
business partners any portion of a contract payment. They should not use
subcontracts, purchase orders or consulting agreements as means of
channelling payments to public officials, to employees of business partners
or to their relatives or business associates.

2. Ensure that remuneration of agents is appropriate and for legitimate
services only. Where relevant, a list of agents employed in connection with
transactions with public bodies and state-owned enterprises should be kept
and made available to competent authorities.

3. Enhance the transparency of their activities in the fight against bribery and
extortion. Measures could include making public commitments against
bribery and extortion and disclosing the management systems the company
has adopted in order to honour these commitments. The enterprise should
also foster openness and dialogue with the public so as to promote its
awareness of and co-operation with the fight against bribery and extortion.

4. Promote employee awareness of and compliance with company policies
against bribery and extortion through appropriate dissemination of these
policies and through training programmes and disciplinary procedures.

5. Adopt management control systems that discourage bribery and corrupt
practices, and adopt financial and tax accounting and auditing practices
that prevent the establishment of “off the books” or secret accounts or the
creation of documents which do not properly and fairly record the
transactions to which they relate.

6. Not make illegal contributions to candidates for public office or to political
parties or to other political organisations. Contributions should fully
comply with public disclosure requirements and should be reported to
senior management.