CODE OF CONDUCT AND ETHICS
BluHeera AG (“BH”) adopted the Code of Conduct and Ethics to establish the highest principles and standards applied when performing its activities and providing its services. These principles and standards are general statements expressing the ethical and professional ideals our employees, partners, contractors (“Our Experts”) are expected to display in their professional activities when working on behalf of or under the name of BH. As such, the principles and standards are aspirational in character and provide a source of guidance for Our Experts.
Competence means attaining and maintaining an adequate level of knowledge and skills, and application of that knowledge and skills in providing services to customers. Competence also includes the wisdom to recognize the limitations of that knowledge and when consultation with other professionals is appropriate or referral to other professionals necessary. Our Experts are requested to make a continuing commitment to learning and professional improvement in order to provide the highest quality services to our customers.
Professionalism requires behaving with dignity and courtesy to customers, fellow professionals, and others in business-related activities. Our Experts are expected to cooperate with fellow experts and specialists to enhance and maintain the profession’s public image and improve the quality of services.
Integrity demands honesty and candour which must not be subordinated to personal gain and advantage. Our Experts are placed in positions of trust by customers, and the ultimate source of that trust is the personal integrity. Allowance can be made for innocent error and legitimate differences of opinion, but integrity cannot co-exist with deceit or subordination of one’s principles. Our Experts are requested to provide our services with the highest possible level of integrity.
Objectivity requires intellectual honesty and impartiality. Regardless of the particular service rendered or the capacity in which Our Experts function, they are expected to protect the integrity of their work, maintain objectivity and avoid subordination of their judgment.
Fairness requires impartiality, intellectual honesty and disclosure of material conflicts of interest. It involves a subordination of one’s own feelings, prejudices and desires so as to achieve a proper balance of conflicting interests. Fairness is treating others in the same fashion that you would want to be treated. Our Experts are expected to display fairness when providing our services, and to exclude conflict of interests to the extent possible.
Compliance with the relevant laws and regulations of a country where Our Experts provide our services is a must, such as to respect and comply with the relevant professional standards and customs consultants are expected to undertake.
Diligence is the provision of services in a reasonably prompt and thorough manner, including the proper planning for, and supervision of, the rendering of professional services. Our Experts are expected to perform their activities in a diligent manner, such as providing our services in the same manner.