Anticorruption at Audi
The Audi Group pursues a zero-tolerance policy toward active and passive corruption. Corresponding bans, reporting channels and sanctions mechanisms are defined in the Code of Conduct and in a dedicated corporate policy.
Audi has firmly embedded this clear stance against bribery, the granting of undue advantages and other criminal offenses such as fraud and breach of trust in its Code of Conduct. This is binding for all employees of the Audi Group. To prevent corruption, Audi employs a range of measures, including a corporate policy, due diligence processes and reporting channels.
Regular, risk-based awareness raising and training for employees on corruption prevention are integral components of the Compliance Management System at Audi. Mandatory web-based training for all employees, in-person training and dialogue formats communicate applicable laws and internal regulations and cover not only the prohibition of corruption and dealing with public officials and elected representatives, but also topics relating to the prevention of money laundering.
The Code of Conduct requires all employees to comply with ethical standards and to disclose potential conflicts of interest. In addition, Audi offers formats for events and participation that encourage employees to address risks and irregularities in line with its speak-up culture, while strengthening psychological safety across the company.
Anticorruption among business partners
Audi also requires its national and international business partners to comply with these standards. After all, preventing and combating corruption is a joint endeavor. The Volkswagen Group embeds compliance and anti-corruption requirements in relevant business partner relationships based on risk, particularly through contractual requirements and due diligence reviews. The Code of Conduct for Business Partners (CoCGP) sets out the expectations placed on service providers, suppliers and sales partners to act compliantly and with integrity. Regulations on preventing corruption are also included in the CoCGP. In addition, business partners receive risk-based training on the fundamentals of compliance and anti-corruption.
In the context of Business Partner Due Diligence, the Audi Group reviews the compliance and integrity of business partners. The review follows a risk-based, transparent approach and is generally conducted before entering into a business relationship. Companies that do not meet the standards within the review process are not considered as business partners. Business partners are also reviewed on an ongoing basis, both risk-based and event-driven, throughout the business relationship. This includes transparent, risk-based assessments and continuous 24/7 integrity monitoring supported by automated screening. Audi engages with its business partners through various formats, such as compliance dialogues for instance.
Compliance is also an important element of merger and acquisition processes, just like in the context of collaboration with non-controlled shareholdings.
Whistleblower System
The Whistleblower System is another pillar of anti-corruption. Reports of potential regulatory violations by employees of the Audi Group or business partners can be submitted at any time by employees, customers and other third parties via a variety of reporting channels. External ombudspersons are also available for this purpose. Both whistleblowers and the persons implicated enjoy equal protection.
Anticorruption measures at Audi include in particular:
- Code of Conduct: clearly defined behavioral principles that oblige all employees to act compliantly
- Training: regular mandatory instruction in the context of in-person events and web-based training
- Corporate policies: clear rules for dealing with contributions such as gifts, invitations and other benefits
- Principle of dual-party verification: critical decisions are made under the dual control principle
- Subsidiaries and affiliated companies: regular review and monitoring of subsidiaries and affiliated companies for compliance with preventive measures
- Business Partner Due Diligence: selection and monitoring of business partners according to compliance criteria
- Transparent processes: documentation and traceability of all processes, for instance using own tools
- Whistleblower System: review of reported suspected cases and violations by the Audi Investigation Office with corresponding reprisal if appropriate
