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Foreign Income and Gains Regime: Everything you need to know
AAB / Our ESG Policy
Environmental, social and governance (“ESG”) considerations are core to AAB Group including, all stakeholders and shareholders.
This ESG Policy sets out AAB Group’s commitment to responsible ESG practices. The Group shall issue this Policy to each Team Member so that each Team Member is fully aware of the Policy and its aims.
AAB Group shall ensure that its business operations comply with the following principles:
Set and comply with an Environmental Policy which will:
Team members must comply with the Group’s Anti Fraud, Anti-Bribery and Corruption Policy, Anti-Money Laundering and Prevention of Tax Evasion Policy, and Sanctions Policy in all regards.
The Group shall use reasonable endeavours to ensure that each Supplier and Agent shall comply with the standards contained within this Policy by undertaking reasonable due diligence in respect of the identity and business practices of each Supplier and Agent.
The Group shall maintain books and records that, in reasonable detail, accurately and fairly reflect the Group’s transactions.
In particular, Team members must ensure that the Group maintains books and records that substantiate that (i) all invoices and other charges submitted to the Group for payment were valid and proper and (ii) no improper payments have been made, directly or indirectly, by or on behalf of the Group to or for the benefit of any person (including a Government Official).
All such books and records must be maintained in accordance with generally accepted accounting principles and applicable sanctions, Anti-Corruption, Anti-Terrorism and Anti-Money Laundering Laws.
No undisclosed or unrecorded funds or assets shall be established for any purpose.
No false or artificial entries shall be made in such books and records for any reason, such as mischaracterising the purpose or recipient of a payment.
No payment shall be approved or made with the agreement or understanding that any part of such payment is to be used for any purpose other than that described by documents supporting the payment.
The Group and each Team member must not take any action, directly or indirectly which would cause the Group to fail to comply with any of this Policy. Additionally, each Team member must proactively seek assistance if they become aware of a possible Policy violation. Team members will not be penalised for diminished productivity attributable to their refusal to violate this Policy or for their good faith reporting of a suspected or actual violation of this Policy.
Any failure by Team members to comply with this Policy will result in formal action which may result in dismissal and/or referral for prosecution. If any Team member is in any doubt as to whether any act or omission is proper, they must seek guidance from their line manager. Should this not resolve the issue the Team member should take steps in accordance with AAB Group’s Whistleblowing Policy.
The Information Security Manager is the owner of this document and is responsible for ensuring that this procedure is reviewed in line with all other AAB Group Policies.
A current version of this document is available to all team members via the Group document sharing portal.
This policy was approved by the Group Risk & Procurement Director and is issued on a version-controlled basis under his signature.