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| Code of Conduct // Anti-Corruption Policy |
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| PEÑALOSA Y DONNADIEU, S.C., also known as “ELS - Peñalosa + Donnadieu”, “ELS - Peñalosa y Donnadieu, S.C.”, “Peñalosa y Donnadieu, S.C.” and “ELS” (hereinafter the “Firm”), communicates to its clients, suppliers, authorities, officials, and the general public, the provisions that govern the actions of the Firm, its partners, lawyers and employees, in their internal and foreign relations. |
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| COMPLIANCE WITH LAWS AND REGULATIONS IS FUNDAMENTAL |
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| All members of the Firm must adhere to the established policies and procedures and apply them in every action carried out in the Firm or on their behalf and that of their clients. It is the duty and responsibility of each employee of the Firm to know, understand, communicate and comply with the rules, as well as report any violation of them. |
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| ANTI-CORRUPTION |
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No partner, collaborator or worker of the Firm or the Firm itself should get involved, pretend to get involved, or promote conduct related to corruption. These types of actions are prohibited in any relationship, directly or through a third party, with government entities, public officials or representatives of the private sector.
For the purposes of this Code of Conduct, the definition of corruption agreed between the members of the Business Working Group (GTE) of the Project and derived from the following sources is provided: Glossary UNODC, Colombia; International Financial Action Group (GAFI) and Cap. III LGRA.
Corruption is understood as the one that a person or a group of people by act or omission directly, or by influence of some other person or organization, promise, offer, receive or grant to public officials, directors, administrators, employees or advisers of a company , association or public or private foundation, a gift or any (undue) benefit not justified to favor him or a third party, to the detriment of the former.
Some conducts related to corruption, generally established by the United Nations Convention against Corruption (UNCAC) and typified by the General Law of Administrative Responsibilities (LGRA), include:
• Bribery (art. 66 LGRA);
• Illegal participation in administrative procedures (art. 67 LGRA);
• Influence peddling to induce authority (art. 68 LGRA);
• Use of false information in administrative procedures (art. 69 LGRA);
• Obstruction of investigative powers (art. 69 LGRA);
• Collusion with one or more private parties, in matters of public contracting, whose object or effect is to obtain an undue benefit or advantage in public contracting (art. 70 LGRA);
• Improper use of public resources (art. 71 LGRA), y
• Undue hiring of former public servants (art. 72 LGRA). |
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| CONFLICTS OF INTEREST |
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The partners, collaborators or workers of the Firm are prohibited from:
a) Obtaining a personal benefit, for themselves or for a third party, through the offer, grant, demand or acceptance of gifts, loans or credits, rewards, commissions or any other incentive.
b) That the particular interests of the Firm's personnel interfere or intend to interfere with the Firm's interests.
c) Any external activity that interferes and / or makes it difficult to carry out the Firm's own activities objectively. |
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| GIFTS AND ENTERTAINMENT |
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Offering or receiving gifts, travel, recreation or some type of entertainment has been a common practice of companies and firms to strengthen their relationships, show hospitality and courtesy, and promote their products and services, but it is essential to adhere to current regulations or, in where appropriate, set limits.
For this reason, it is forbidden for partners, collaborators or workers of the Firm and the Firm itself, to offer or deliver any type of gift or entertainment to public servants, in accordance with article 7 of the LGRA, section II.
In the case of interactions with individual customers, partners and suppliers, no gifts or entertainment should be offered with the intention or apparent intention to influence their actions or decisions. |
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| FAIR COMPETITION |
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The Firm promotes free competition and economic competition by preventing monopolistic practices that seek to impede the access of competitors or limit their ability to compete in the markets (definition taken from the Federal Law on Economic Competition).
The Firm's business strategies seek healthy and active competition, commercial policies are focused on the benefit of clients and we reject any agreement with other companies to their detriment.
It is prohibited to support any activity that represents unfair competition or that violates the Federal Economic Competition Law. |
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| ACTION BY THIRD PARTIES |
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| The actions of third parties (suppliers, intermediaries, consultants, agents, sales representatives and managers) may affect the reputation of the Firm, so it must be verified that they comply with applicable laws and the guidelines established by the Firm to guarantee the sustainable business development. |
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| FACILITATION PAYMENTS |
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They are low-value, unofficial and improper payments made to low-level public officials to obtain or expedite a routine procedure (definition taken from “A Guide for Anti-Corruption Risk Assessment, The Global Compact” in references at the end of this document).
They are generally done to obtain licenses, permits, certificates and other types of public services, although they can also be given to commercial service providers. In Mexico, facilitation payments are prohibited, since they are classified as bribery in article 52 of the General Law of Administrative Responsibilities (LGRA). |
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| ANTI MONEY LAUNDERING |
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Money laundering is the concealment or disguise of the true nature, origin, location, disposition, movement or ownership of goods or of the legitimate right to them (definition taken from the Glossary of Corporate Integrity Terms).
Corruption is usually linked to money laundering, since assets or securities obtained illegally by any person or organization in the public or private sector are placed, stratified and integrated into the financial system, or outside of it, to be used without generating suspicion.
Any activity related to resources of illicit origin or that are linked to money laundering is prohibited. The partners, collaborators or workers of the Firm and the Firm itself must only engage in lawful business activities. |
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| PRIVACY AND CONFIDENTIALITY OF INFORMATION |
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Protecting and preserving the information of the Firm, clients and suppliers is the obligation of each of its partners, collaborators and workers, and should never be provided to any third party, unless required by law.
The handling of personal data must comply with the guidelines of the Federal Law on Protection of Personal Data Held by Private Parties.
Additionally, all information must be handled responsibly for the company's own objectives and the necessary preventive measures must be taken to avoid unauthorized dissemination.
Effective communication and training are the most effective ways for staff to become familiar with the policies, processes and procedures, as well as the very culture of the Firm.
Communication must be clear, continuous and directed to the different levels of collaborators. All employees must be trained in the Code of Conduct and, those who require it due to the nature of their duties, will receive additional training, with greater frequency and detail, to ensure the proper performance of their duties. |
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| FINANCIAL STATEMENTS AND ACCOUNTING |
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| The accounts, books, records and financial statements must faithfully reflect all the transactions carried out on behalf of the Firm and comply with the requirements set forth in the applicable regulations (Federal Tax Code, Income Tax Law, VAT Law, etc.). The expenses must have the necessary support and it is prohibited to distort the nature of any transaction or to falsify documentation. In the event of an audit, truthful, reliable and complete information must be provided. The documents must be kept in accordance with the applicable regulations. The deliberate destruction of accounting documents before the deadline provided by law is typified in article 12 of the UNCAC.
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| CONTACT LINES |
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| For any doubt or complaint of possible violation of this Code of Conduct // Anti-Corruption Policy, we would appreciate if you contact us through the email [email protected], telephone 55 5131 6748. The cases that warrant it will be investigated and, If an offense is confirmed, disciplinary measures will be applied. |
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| CONFIDENTIALITY OF THE COMPLAINT |
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| The Firm will guarantee the confidentiality of the report, the parties and the investigation. |
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| RETALIATION |
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| The Firm values the help of its staff and the general public to identify any practice contrary to internal guidelines or violations of current regulations and undertakes to immediately address any of these assumptions. Whoever reports these events must be sure that there will be no retaliation against them. |
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| EXPECTED BEHAVIORS |
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| The Firm expects its partners, collaborators or workers to comply with the Code of Conduct // Anticorruption Policy. Any action contrary to these guidelines will result in the application of disciplinary measures, ranging from a warning to dismissal / termination of the relationship, under the applicable legal scheme. |
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| DIVERSITY, INCLUSION, HARASSMENT AND DISCRIMINATION |
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| We are inclusive and respectful, we take care of our words and actions, we do not harass or harass and we make our differences our strength. We support and welcome all people, with different religious beliefs and sexual preferences without distinction. |
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| ADHERENCE TO THE PRESENT CODE OF CONDUCT // ANTI-CORRUPTION POLICY |
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| The partners, collaborators and workers of the Firm have voluntarily adhered to this Code of Conduct. Any future employee, collaborator or partner will be required to adhere to it.
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| MEXICO, OCTOBER 2019 |
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| This CODE OF CONDUCT // ANTI-CORRUPTION POLICY is based on the "Model Code of Conduct for SMEs" visible at https://www.gob.mx/cms/uploads/attachment/file/398041/ModeloCo_digoConducta.pdf |
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