This Code of Conduct is approved by the management of Ere-S and covers our sustainability assurance services. It defines the basic principles that guide Ere-S executives and the personnel involved in our assurance engagements.
1. Integrity We will carry out our work in a way that is straightforward and honest and provide truthful information as a result of our assessment. Within the limits of the agreed assurance level, we will act vigilantly and will not accept statements that we believe are materially false or misleading.
2. Objectivity and Independence We will not compromise our professional judgement because of bias, conflict of interest or undue influence. We will not accept assurance engagements for reports or management processes that were developed directly by means of our consultancy services.
3. Professional Competence and Due Care We will ensure that the knowledge and skills of our assurance practitioners and those working under their authority are at the level required to ensure competent professional service in accordance with applicable standards and best practices. We will work carefully, diligently and on a timely basis in line with the requirements of the agreed assignment.
4. Confidentiality We will not discuss or divulge confidential information acquired during the course of the preparation and execution of our assurance engagement to anyone other than agreed personnel within the reporting company.
5. Professional Behaviour We will make truthful claims about our profile and services and ensure that the results of our assessment are communicated and explained efficiently. We will comply with relevant laws, regulations and best practices and avoid any action that may adversely affect our reputation or the reputation of a third party.
6. Stakeholder Interest We will act in the public interest and, where known, we will prioritise the view of stakeholders concerned with the report and processes being assured.
All our assurance practitioners are required to carry out their engagement according to this Code of Conduct. Our assurance agreement includes a confidentiality clause and all our employees and members of the assurance team are required to sign a confidentiality agreement.