Our position
Our Global Code of Conduct and our extensive anti-bribery and corruption program are designed to ensure we uphold the highest standards of professional integrity.
乐鱼（Leyu）体育官网's position is that bribery and corruption are unethical and unacceptable and are inconsistent with聽our Values听补苍诲听our Global Code of Conduct.
In support of this position, 乐鱼（Leyu）体育官网 International has an extensive anti-bribery and corruption program. This includes detailed policies applicable to all 乐鱼（Leyu）体育官网 firms and their personnel, as well as training, compliance procedures and an聽international whistle-blowing hotline.
This program represents the baseline for all 乐鱼（Leyu）体育官网 firms. In addition, in many jurisdictions around the world, 乐鱼（Leyu）体育官网 firms supplement this program with additional elements suited to their own home market, such as local hotlines.
乐鱼（Leyu）体育官网's Values and Global Code of Conduct
Outlined in 乐鱼（Leyu）体育官网鈥檚 Global Code of Conduct are the responsibilities all 乐鱼（Leyu）体育官网 people have to each other, our clients, and the public. It shows how our Values inspire our greatest aspirations and guide all of our behaviors and actions. It defines what it means to work at and be part of 乐鱼（Leyu）体育官网, as well as our individual and collective responsibilities.
Our Values lie at the heart of the way we do things. To do the right thing, the right way. Always. They drive our daily behaviors, guide our decisions, and shape our character. They form the foundation of a resilient culture ready to meet challenge with integrity, so we never lose sight of our principal responsibility to protect the public interest. And they propel us forward 鈥� through our work and the example we set 鈥� as we inspire confidence and empower change throughout the world.
Our collective commitments as stated in the Global Code of Conduct, specific to anti-bribery and corruption, include:
- Act lawfully, ethically and in the public interest;
- Not tolerate behavior within 乐鱼（Leyu）体育官网, by clients or suppliers, or public officials with whom we deal, that is illegal, unethical or breaches human rights;
- Not accept or offer bribes, or participate in corrupt practices, and have a zero tolerance for bribery and corruption in any form by any party; and
- Follow high standards of ethical conduct around the world, including aspiring to the ten principles of the UN Global Compact (including anti-bribery).
These commitments reflect 乐鱼（Leyu）体育官网 International's position as a signatory of the UN Global Compact since 2002, as well as being a signatory of the World Economic Forum's Partnering Against Corruption - Principles for Countering Bribery.
乐鱼（Leyu）体育官网 firms are required to adopt the Global Code of Conduct or where the firm utilizes its own local Code, ensure that the local firm Code is consistent with the聽Global Code of Conduct聽and communicate it to their people.
Our policies
乐鱼（Leyu）体育官网 International has policies that all 乐鱼（Leyu）体育官网 firms are required to adopt concerning.
- Anti-bribery;
- Compliance with laws, regulations and professional standards;
- Requirements to report, and consult in relation to, suspected wrongdoing by 乐鱼（Leyu）体育官网 firms or personnel, clients or third parties;
- Facilitation payments;
- Inducements, including gifts and entertainment;
- Political donations;
- Charitable donations and sponsorships;
- Insider trading;
- Arrangements with suppliers and other third parties, and internal accounting controls.
Our training
乐鱼（Leyu）体育官网 firms are required to provide anti-bribery and corruption training to their people.
Training on anti-bribery and corruption is included within 乐鱼（Leyu）体育官网 International's "We Do What is Right: Integrity at 乐鱼（Leyu）体育官网" course, which also includes modules on areas such as compliance with laws, regulations and professional standards and the Global Code of Conduct.
The training is required to be completed by client-facing personnel annually, with new hires completing such training within three months of joining a 乐鱼（Leyu）体育官网 firm. In addition, certain non-client facing personnel who work in finance, procurement, or the sales and marketing departments are also required to participate in anti-bribery training tailored to these groups.
Our compliance programs
乐鱼（Leyu）体育官网 International has monitoring programs that evaluate 乐鱼（Leyu）体育官网 firm compliance with 乐鱼（Leyu）体育官网 International key policies and procedures and the relevance, adequacy and effective operation of key quality control policies and procedures.
The results and lessons from the programs are communicated within each member firm and the overall findings from these programs are considered at regional and global levels.
Two cross-functional programs, the聽乐鱼（Leyu）体育官网 Quality & Compliance Evaluation Program (KQCE) and the聽Global Quality & Compliance Review (GQ&CR) monitor compliance with certain 乐鱼（Leyu）体育官网 International policies (including, using a risk-based approach, those relating to anti-bribery and corruption) at a 乐鱼（Leyu）体育官网 firm level.
Our whistle-blowing program(s)
To facilitate the reporting of potential or suspected violations of 乐鱼（Leyu）体育官网 policy or applicable laws, regulations or professional standards, including those relating to anti-bribery, 乐鱼（Leyu）体育官网 has a program.
乐鱼（Leyu）体育官网 International has a hotline聽 available for 乐鱼（Leyu）体育官网 personnel, clients, and other third parties to confidentially report concerns they have relating to certain areas of activity by any 乐鱼（Leyu）体育官网 International entity, activities of 乐鱼（Leyu）体育官网 firms or 乐鱼（Leyu）体育官网 personnel.
In many cases, 乐鱼（Leyu）体育官网 firms around the world also have their own hotlines to facilitate reporting of concerns relating to illegal and unethical acts.
Throughout this webpage, 鈥渨e鈥�, 鈥溊钟悖↙eyu）体育官网鈥�, 鈥渦s鈥� and 鈥渙ur鈥� refers to the global organization or to one or more of the member firms of 乐鱼（Leyu）体育官网 International Limited (鈥溊钟悖↙eyu）体育官网 International鈥�), each of which is a separate legal entity. 乐鱼（Leyu）体育官网 International Limited is a private English company limited by guarantee and does not provide services to clients. Member firms of the 乐鱼（Leyu）体育官网 network of independent firms are affiliated with 乐鱼（Leyu）体育官网 International. No member firm has any authority to obligate or bind 乐鱼（Leyu）体育官网 International or any other member firm vis-脿-vis third parties, nor does 乐鱼（Leyu）体育官网 International have any such authority to obligate or bind any member firm.
