Ley alemana sobre las obligaciones de Diligencia Debida de las Empresas en las Cadenas de Suministro («LKSG»)

Cumplir con los requisitos de diligencia debida relacionados con los derechos humanos y el medio ambiente ha sido un tema central del Sistema de Gestión de Compliance (CMS) de todo el grupo desde 2022. El CMS de TÜV SÜD se basa en los siete pilares siguientes:

3.1. Cultura Compliance

La cultura de compliance es la base del CMS de TÜV SÜD. Se caracteriza por el «tono vertical» de los directivos. TÜV SÜD concede una importancia fundamental al respeto de las normas, ya que el grupo se fundamenta en la confianza depositada en la independencia e integridad de sus servicios para proteger a las personas, el medio ambiente y los bienes. La cultura de compliance de TÜV SÜD implica que todos los empleados acepten, respeten y apoyen la gran importancia de una conducta consecuente con las normas. También esperamos una cultura de compliance correspondiente por parte de nuestros proveedores.

3.2. Objetivos de Compliance

Uno de los objetivos clave del CMS de TÜV SÜD es el respeto de las normas por parte de todos los empleados de TÜV SÜD y terceros contratados en la prestación de nuestros servicios. Con respecto a los proveedores de TÜV SÜD, el objetivo es que cumplan las expectativas establecidas en el Código de Conducta para Proveedores de TÜV SÜD. Se investigarán todas las denuncias de incumplimiento y se sancionarán las infracciones. TÜV SÜD aplica un enfoque de tolerancia cero a este respecto.

3.3. Riesgos de Compliance

Mediante análisis periódicos de compliance generales para todo el grupo y análisis de riesgos específicos de LkSG, identificamos aquellos riesgos que podrían dar lugar a infracciones de las normas que deben observarse y, por tanto, a un incumplimiento de los objetivos de compliance. Para un grupo que opera a escala mundial como TÜV SÜD, es esencial establecer una red entre los distintos departamentos especializados y regiones. Los riesgos detectados se analizan en función de la probabilidad de que se produzcan y de sus posibles consecuencias. Además, el Comité de Compliance, que se reúne varias veces al año y está formado por ejecutivos del grupo, debate la evolución del cumplimiento dentro del grupo y evalúa posibles nuevos riesgos. Sobre la base de los análisis de riesgos, se definen principios y medidas destinados a reducir los riesgos de compliance y evitar los casos de incumplimiento.

3.4. Nuestro Programa Compliance

El programa de compliance de TÜV SÜD persigue principalmente un enfoque preventivo. Las posibles infracciones de las normas deben evitarse con antelación, en particular concienciando y educando a los empleados, así como aplicando procesos corporativos preventivos. Sin embargo, además de las medidas preventivas, también incluye medidas correctivas en caso de incumplimiento, así como un sistema de denuncia de irregularidades, el TÜV SÜD Trust Channel. Desde 2022, el programa de compliance también se centra en los derechos humanos y en las obligaciones de protección medioambiental relacionadas con los derechos humanos.

El núcleo del programa de compliance es el Código de Conducta, que establece las normas básicas de compliance en TÜV SÜD que se aplican en todo el grupo. El Código de Conducta incluye un capítulo sobre el cumplimiento de las obligaciones en materia de derechos humanos y protección del medio ambiente.

Las normas básicas establecidas en el Código de Conducta se especifican en directrices que se aplican en todo el grupo y son emitidas por los departamentos especializados responsables. El respeto de los derechos humanos en las operaciones comerciales de TÜV SÜD se garantiza en las directrices del Departamento de Recursos Humanos del Grupo, por ejemplo, con las directrices sobre Derechos Humanos y Derecho Laboral, Diversidad e Inclusión, Libertad de Asociación, Gestión Global de la Salud y la Seguridad, Remuneración Justa e Igualitaria, y otras directrices. Los riesgos medioambientales asociados a los derechos humanos definidos por la LkSG están cubiertos, en particular, por el Departamento Inmobiliario del Grupo y la Política Medioambiental. El Departamento de Compras del Grupo vela por el respeto de los derechos humanos en la cadena de suministro y ha definido las medidas necesarias y adecuadas para ello en las Directrices de Compras, el Manual de Compras y el Código de Conducta del Proveedor.

3.5. Organización de Compliance

El Consejo de Administración de TÜV SÜD AG es el máximo responsable del SGC de TÜV SÜD y de la estructura de la organización de compliance. La organización de compliance de TÜV SÜD está formada por la Oficina de Compliance Global, que se encuentra en TÜV SÜD AG y tiene una función de dirección global, los Responsables de Compliance Locales y los Responsables de Compliance Regionales designados para todas las empresas y regiones del mundo, así como el Comité de Compliance Corporativo, el Comité de Riesgos Corporativo y el Comité de Compliance del Canal de Confianza. La Oficina de Compliance Global está formada por el Chief Compliance Officer, el Head of Corporate Compliance, los Corporate Compliance Officers, el Global Human Rights Officer y otros empleados. La organización de compliance de TÜV SÜD está dirigida por el Chief Compliance Officer. Depende directamente del Presidente del Consejo de Administración y, en esta función, no está sujeto a instrucciones. El Jefe de Corporate Compliance gestiona la organización de Compliance de TÜV SÜD tanto estratégica como operativamente. El Responsable Global de Derechos Humanos supervisa la gestión de riesgos con respecto a las obligaciones de diligencia debida relacionadas con los derechos humanos y el medio ambiente, tal y como se definen en la LkSG.

3.6. Comunicación de Compliance

Uno de los elementos más importantes del CMS de TÜV SÜD es la comunicación adaptada al riesgo de las cuestiones de compliance. Por un lado, dicha comunicación tiene lugar de cara a los empleados de TÜV SÜD mediante normas escritas y cursos de formación, así como otras medidas de comunicación, como el Compliance Moment, que deben presentar los directivos al menos una vez cada seis meses. El objetivo de la comunicación de compliance es informar a los empleados sobre cuestiones relevantes de compliance y profundizar sus conocimientos sobre compliance, así como demostrar la responsabilidad de los empleados sobre sus propias acciones y reforzar su concienciación sobre el CMS de TÜV SÜD. Las modificaciones o nuevas versiones de las directrices se anuncian en todo el grupo a través de diversos canales. Todos los empleados de TÜV SÜD en todo el mundo están obligados a participar en el curso anual de formación en línea sobre cumplimiento normativo, que desde 2022 también incluye una tarjeta de aprendizaje sobre derechos humanos y obligaciones de protección del medio ambiente definidas en la LkSG. Además, hay comunicación orientada a grupos objetivo, por ejemplo, para los proveedores de TÜV SÜD, o formación presencial para empleados con actividades más relacionadas con el riesgo.

Además de comunicarse con el personal de TÜV SÜD, la Oficina de Compliance Global también informa al Consejo de Administración y al Consejo de Supervisión de TÜV SÜD AG una vez al año con un informe de compliance. El informe de compliance contiene las actividades de compliance llevadas a cabo el año anterior, así como los incidentes de compliance, incluidas las medidas adoptadas. Al menos una vez al año, así como sobre una base específica, el Responsable Global de Derechos Humanos también prepara un informe sobre las principales actividades en el contexto de la supervisión de la gestión de riesgos para el cumplimiento de las obligaciones de diligencia debida en materia de derechos humanos y medio ambiente definidas por la LkSG. El informe incluye, en particular, los resultados de los análisis de riesgos periódicos y, en su caso, relacionados con incidentes, relativos a las propias operaciones empresariales de TÜV SÜD y sus proveedores, así como las medidas resultantes de los mismos. Se informa al Consejo de Administración de TÜV SÜD AG y a la dirección respectiva de las empresas del grupo que también entran en el ámbito directo de la LkSG

3.7. Control y mejora del cumplimiento de la normativa

Para verificar su eficacia y relevancia, el SGC de TÜV SÜD es supervisado periódicamente, no solo por la propia Oficina Global de Compliance, sino también por las partes interesadas internas y externas. Todas las actividades de compliance relevantes se documentan adecuadamente con este fin. Cabe destacar el control sistemático del compliance como medida especial de control. El control del compliance tiene en cuenta las investigaciones relacionadas con incidentes, las entradas en el Canal de Confianza de TÜV SÜD y otras informaciones y datos cruciales relacionados con el compliance, como la encuesta a los empleados que se realiza a intervalos regulares. Además, la supervisión del compliance es objeto de una encuesta periódica y estandarizada, dirigida en particular a los Responsables Locales de Compliance, así como de auditorías periódicas de compliance realizadas por el Departamento de Auditoría Interna del Grupo.

Cuando en el transcurso de la supervisión del CMS de TÜV SÜD se identifican posibles deficiencias o se detectan infracciones, se informa de ello, por un lado, a los responsables de la toma de decisiones pertinentes y, por otro, se adoptan las medidas adecuadas para mejorar el sistema.

To identify and assess human rights and environment-related risks in TÜV SÜD's own business operations and at TÜV SÜD's suppliers, the respective responsible departments conduct risk analyses as described below. These are carried out at least once a year and on an ad hoc basis, i.e. if TÜV SÜD must expect a significantly changed or significantly expanded risk situation in its own business operations or in the supply chain, for example due to new projects, business areas or relevant company acquisitions, or if reports from whistleblowers suggest a changed risk situation.

4.1. Risk analyses relating to TÜV SÜD's own business operations

Risk analyses relating to human rights risks within the meaning of Section 2 (2) Nos. 1-8 and 12 of the LkSG in TÜV SÜD's own business operations are carried out under the responsibility of the Human Resources Group Department; the Local Compliance Officers are consulted for specialist support.

Risk analyses relating to human rights and environment-related risks within the meaning of Section 2 (2) Nos. 9-11 and (3) LkSG in TÜV SÜD's own business operations are carried out by the Global Compliance Office; relevant departments such as the Real Estate Group Department or the Quality Management Group Department are consulted for specialist support.

The risk analyses in TÜV SÜD's own business operations are monitored by the Global Human Rights Officer, who provides specialist support where necessary. 

The risk analyses are carried out using the so-called countercurrent method: 

"Top-down": Coordination with various stakeholders and definition of risk scenarios relevant for TÜV SÜD. Preparation of a risk-based questionnaire that inquires with respect to each risk scenario i) what the potential impact of the occurrence of a risk is in a realistic worst-case scenario without countermeasures, ii) which relevant countermeasures exist, and iii) what the probability of occurrence of the risk scenarios is, taking into account the existing countermeasures. "Bottom-up": Risk assessment by means of a questionnaire along risk scenarios by employees in key functions of TÜV SÜD companies. In particular, these are employees who can potentially influence the risk, such as local QM officers in the case of environment-related risks within the meaning of Section 2 (3) LkSG or local HR officers in the case of human rights risks within the meaning of Section 2 (2) Nos. 1-8 and 12 LkSG. In addition, the questionnaire is answered by the local compliance officers in order to maintain the dual control principle and to take into account different professional views.

The evaluation of the questionnaires, weighting and prioritization of the risks identified, as well as documentation and reporting, are carried out by the responsible specialist department. Further details can be found in the group-wide Compliance Risk Analysis Guideline.

In addition to the risk analysis carried out subject to the countercurrent method described above, all TÜV SÜD group companies in which TÜV SÜD AG, TÜV SÜD Auto Service GmbH, TÜV SÜD Industrie Service GmbH, TÜV SÜD Product Service GmbH or TÜV Technische Überwachung Hessen GmbH directly or indirectly holds a majority stake or over which TÜV SÜD AG, TÜV SÜD Auto Service GmbH, TÜV SÜD Industrie Service GmbH, TÜV SÜD Product Service GmbH or TÜV Technische Überwachung Hessen GmbH otherwise exercises a decisive influence are monitored for potential human rights and environment-related risks using an artificial intelligence-based Internet screening software solution. This involves checking social media, news and other information available on the Internet 24/7 on the basis of a keyword search in order to find out reports on individual TÜV SÜD companies. Reports of potential risks are communicated to the Global Compliance Office by way of "risk alerts". The Global Compliance Office checks the "risk alerts" for adequate plausibility and deals with solid information in accordance with the procedure defined for notifications via the TÜV SÜD Trust Channel (cf. para. 7. below).

4.2. Risk analyses regarding TÜV SÜD's direct suppliers and, if applicable, indirect suppliers

Risk analyses relating to TÜV SÜD's suppliers are carried out under the responsibility of the Purchasing Group Department. This does not include risk analyses relating to TÜV SÜD's suppliers that are based on procurement transactions as per Annex 2 of the Purchasing Guideline and for which the Purchasing Group Department is therefore not responsible (such as insurance contracts or contracts with auditors and tax consultants); risk analyses relating to such suppliers are carried out under the responsibility of the Global Compliance Office.

Risk analyses relating to all TÜV SÜD suppliers are monitored by the Global Human Rights Officer, who provides specialist support where necessary.

The purpose of the risk analyses is to identify human rights and environment-related risks at TÜV SÜD's direct suppliers around the globe and to assess the identified risks, in particular, on the basis of the following criteria: the probability of occurrence of the risk, the severity of the breach typically to be expected if the risk occurs, TÜV SÜD's ability to influence the direct cause of the risk or breach, and the nature of TÜV SÜD's causal contribution.

4.2.1. Annual analysis of risks at TÜV SÜD's direct suppliers

The first thing obtained in the annual risk analysis is an overview of all current direct suppliers; of these, so-called exceptions as per Annex 2 of the Purchasing Guideline are filtered out and passed on to the Global Compliance Office for further analysis. Due to the large number of TÜV SÜD's direct suppliers and on the basis of an appropriate, risk-based approach, only those direct suppliers will be examined in more detail in the following until further notice where TÜV SÜD, due to its purchasing volume, exerts a certain degree of influence on the one hand, and on the other hand, a potential causal contribution to a possible breach would not be insignificant. In this way, priority is given to identifying those risks where TÜV SÜD's influence can be used to bring about a real positive change. This approach is reviewed on a regular basis.

Annual risk analyses are conducted in the following manner: 

• Taking into account numerous recognized indices such as the Global Slavery Index, the ITUC Global Rights Index or the EPI - Environmental Performance Index, various indicators from the UN SDG database, or the Research Report 543 published by the German Federal Ministry of Labor and Social Affairs in July 2020, the first step is to determine which of TÜV SÜD's direct suppliers are subject to an abstract industry-specific or country-specific risk. Considering the large number of TÜV SÜD's direct suppliers, a software solution is used to support this process. 
• In a second step, this abstract view is defined more precisely: The Purchasing Group Department i.a. uses information, on the one hand, obtained in the software solution through artificial intelligence-based internet screening and, on the other hand, supplemented by self-disclosures from suppliers. The Global Compliance Office carries out risk-appropriate, individual investigations. In this second step, the probability of occurrence and the severity of the violation when the risk occurs are also analyzed.
• In a final step, the purchasing volumes are used to determine TÜV SÜD's ability to influence as well as any causal contribution, and, in this way, prioritize which of TÜV SÜD's direct suppliers must first respond to the identified risks with appropriate measures.

In the future, in addition to considering direct suppliers, indirect suppliers are also to be more strongly included in the consideration of TÜV SÜD's supply chain. Among other things, "Worker Voice" surveys are planned for indirect suppliers identified as critical. 

4.2.2. Permanent monitoring of risks at TÜV SÜD's direct suppliers

In addition to the annual risk analysis described above, the direct suppliers with the highest risks and certain significant suppliers are permanently monitored for potential human rights and environment-related risks using a software solution. This involves checking social media, news and other information available on the internet 24/7 on the basis of a keyword search to find out what the reports are on direct suppliers. Reports of potential risks are communicated as "risk alerts" to the employees in the Procurement Group Department responsible for the relevant product group or region and to the Global Human Rights Officer. Such notifications trigger a review process defined in the Purchasing Manual, which may lead to further measures (for more details, cf. para. 5.2. and para. 6.2. below).

4.2.3. Risk analysis regarding new direct suppliers

Notwithstanding the foregoing, TÜV SÜD subjects all new direct suppliers to an independent risk analysis as per the criteria set out in para. 4.2.1. for annual risk analyses prior to entering into the new business relationship. 

4.2.4. Ad hoc event-related risk analyses with respect to individual indirect suppliers

If TÜV SÜD obtains substantiated knowledge of the existence of factual indications that suggest the possibility of materialization of a breach of human rights or environment-related obligations by an indirect supplier, the information available will promptly be subjected to an initial review by the Purchasing Group Department or, in case of suppliers as defined in Annex 2 of the Purchasing Guideline, by the Global Compliance Office, depending on its origin in the supply chain. Subsequently, the probability of materialization and the severity of the breach in case of materialization of the risk are analyzed or, in case of an actual breach of a human rights or environment-related obligation by an indirect supplier, the effects are analyzed. Depending on the ability to influence and any causal contribution, it is finally determined to what extent appropriate measures can be taken in response to the knowledge obtained (for more details, see para. 5.2. and para. 6.2. below).

The results of such an event-related risk analysis are used to review the outcome of the regular risk analysis in order to determine the extent to which the prioritized risks need to be adjusted.

4.2.5. Ad hoc event-related risk analyses regarding the entire supply chain

If TÜV SÜD anticipates a significantly changed or significantly expanded risk situation in the supply chain, the Purchasing Group Department and the Global Compliance Office will promptly conduct an initial review of the changed or added risks based on an abstract consideration of the relevant industry-specific and country-specific risks and then conduct targeted, risk-appropriate investigations. This is followed by an analysis of the probability of occurrence and the severity of the breach if the risk materializes in the supply chain. Finally, depending on the ability to influence and any causal contribution, the extent to which appropriate measures can be taken in response to the findings obtained is determined.

The results of such an event-related risk analysis are used to review the outcome of the regular risk analysis in order to determine the extent to which the prioritized risks need to be adjusted.

5.1. Preventive measures for risks in TÜV SÜD's own business operations

At TÜV SÜD, preventive measures taken with respect to the prevalence of human rights and environment-related risks in its own business operations consist primarily of defining the relevant rules of conduct in written rules, communicating them throughout the group via various channels, and reinforcing the content in training courses. Local Compliance Officers have been appointed in all TÜV SÜD companies and regions around the globe to coordinate the communication of compliance topics and compliance training, including content on human rights and environment-related obligations.

The core of this set of rules at TÜV SÜD is the Code of Conduct, which includes a chapter on compliance with human rights and environment-related protection obligations. The basic rules from the Code of Conduct are specified in group guidelines, such as the guideline on Human Rights and Labor Law, Diversity and Inclusion, Freedom of Association, Global Health and Safety Management, Fair and Equal Remuneration, and the Environmental Policy.

All TÜV SÜD employees around the globe are required to participate in the compliance e-learning once a year. Since 2022, this training has also included a learning card on human rights and environment-related protection obligations as defined by the LkSG, which is reviewed annually for the need for adjustment. In addition, there is target group-oriented communication and classroom training for employees who perform more risk-related activities.

In January 2023, the Compliance Moment was issued with a focus on human rights and environment-related risks. One Compliance Moment will be presented to all employees by their managers in each half year. In this way, all employees around the globe will be made aware in particular of the issue of human rights and environment-related obligations in a "Tone from the Top" approach.

In addition to the preventive measures above, which cover all TÜV SÜD employees, there are further risk-appropriate, target group-oriented measures. These include, in particular, the wide range of measures taken by the Purchasing Group Department. TÜV SÜD's procurement strategy is geared toward sustainability; in any purchasing decisions, a special focus is placed on the social and ecological aspects of sustainability. All employees of the Purchasing Group Department are regularly trained on human rights and environment-related due diligence. Compliance with the binding purchasing practices specified in the Purchasing Manual is reviewed at regular intervals.

Further, there are regular preventive control measures: For example, the Internal Audit Group Department conducted an internal audit in the first half of 2023 with a focus on reviewing the implementation status of the LkSG requirements. No negative deviations were identified. In the second half of 2023, the Internal Audit Group Department conducted another internal audit in which the implementation status of the LkSG requirements was reviewed specifically at the TÜV SÜD group companies that carry out procurement without the direct involvement of the central Shared Service Center Procurement. No significant deviations were identified during this internal audit.

5.2. Preventive measures for risks at TÜV SÜD's direct suppliers and, if applicable, indirect suppliers

One of the most important preventive measures regarding human rights and environment-related risks at TÜV SÜD's direct suppliers is a consistent selection. Before a contract is signed, a supplier is screened and evaluated from a sustainability perspective. When selecting suppliers, TÜV SÜD consistently ensures that they meet sustainability requirements.

Another important preventive measure is the TÜV SÜD Supplier Code of Conduct which was completely revised in 2024; it is the core of TÜV SÜD's understanding of sustainability and compliance in purchasing. In particular, it sets out the human rights and environment-related expectations vis-à-vis TÜV SÜD's direct suppliers. With the new version of the TÜV SÜD Supplier Code of Conduct, the purchasing processes were adapted and the risk-based approach was strengthened. The TÜV SÜD Supplier Code of Conduct is i.a. communicated to direct suppliers by e-mail and is published on the Internet in German and also in 12 other languages. It also forms an integral part of TÜV SÜD's General Terms and Conditions of Purchase. The purchasing volume from suppliers who have committed themselves to compliance with the expectations contained in the TÜV SÜD Supplier Code of Conduct by contract is to be continually increased to 100% by 2026.

TÜV SÜD also implements additional preventive measures to an extent appropriate to the risk. These include, for example, a training video targeted specifically to suppliers to raise awareness of human rights and environment-related protection obligations among direct suppliers, preventive self-reporting by suppliers, and on-site audits of suppliers to assess compliance with the expectations set out in the TÜV SÜD Supplier Code of Conduct.

If TÜV SÜD obtains substantiated knowledge of the existence of factual indications that suggest a possible breach of a human rights or environment-related obligation at an indirect supplier and in case these indications are also confirmed in the risk analysis (cf. para. 4.2.4. above), the responsible specialist department will take appropriate preventive measures from the list of possible measures described above, depending on its ability to influence the party directly responsible for the risk and TÜV SÜD's own causal contribution, if any. In addition, TÜV SÜD will use the knowledge thus obtained to review this Policy Statement for any need for adjustment.

5.3. Review of effectiveness of preventive measures

All sets of rules that apply to all TÜV SÜD employees throughout the group, as well as those that TÜV SÜD bindingly agrees with suppliers and third parties, are regularly reviewed for their effectiveness and any need for adjustment. The same applies to the other preventive measures described above. This is done at least once a year on the basis of the results of the annual risk analyses as well as on an ad hoc basis, i.e., if TÜV SÜD must expect a significantly changed or significantly expanded risk situation in its own business operations or in the supply chain, for example due to new projects, business areas, or relevant company acquisitions, or if reports from whistleblowers suggest a changed risk situation.

The regular review of the TÜV SÜD Supplier Code of Conduct, for example, revealed a certain potential for further development. The revision and publication took place in the first quarter of 2024.

6.1. Medidas correctoras en las actividades de TÜV SÜD

Si resulta evidente que una infracción de una obligación relacionada con los derechos humanos o el medio ambiente en las propias operaciones empresariales de TÜV SÜD es inminente o ya se ha producido, TÜV SÜD tomará inmediatamente las medidas correctivas adecuadas para evitar o poner fin a la infracción. TÜV SÜD aplica un enfoque de tolerancia cero a este respecto.

El tipo de medidas que se adopten dependerá de varios factores, como por ejemplo el tipo y la gravedad de la infracción inminente o real. Dependiendo de las circunstancias que concurran en el caso concreto, se pueden imponer medidas disciplinarias y/o iniciar procedimientos penales o civiles. En función de la legislación laboral aplicable, las medidas disciplinarias pueden ir desde un aviso informal al empleado y la emisión de una carta formal de advertencia hasta el despido con o sin preaviso. Otras medidas posibles son la obligación de participar en cursos de formación especiales, cambios de mutuo acuerdo en el contrato de trabajo y traslado. Para más detalles, véase la directriz de grupo sobre denuncias, investigaciones y sanciones en materia de cumplimiento.

6.2. Medidas correctoras en los proveedores directos de TÜV SÜD y, si procede, en los indirectos

Cuando TÜV SÜD tenga conocimiento de la inminencia o materialización del incumplimiento de una obligación relacionada con los derechos humanos o el medio ambiente por parte de uno de los proveedores directos de TÜV SÜD, TÜV SÜD adoptará sin demora las medidas correctoras oportunas para evitar o poner fin a la infracción o mitigar el alcance de la misma.

Se determinará qué medida es apropiada en cada caso específico en función de diversas circunstancias, como el tipo y la gravedad de la infracción inminente o real, así como la capacidad de TÜV SÜD para ejercer influencia y cualquier contribución causal. En función de las circunstancias que existan en cada caso, podrán considerarse las siguientes medidas: En primer lugar, se intentará desarrollar una solución conjunta en colaboración con el proveedor afectado y, si procede, con las partes interesadas pertinentes, en la que TÜV SÜD también podrá ayudar con sus conocimientos y experiencia en relación con la protección de las personas, el medio ambiente y los activos frente a los riesgos técnicos. Si no es posible poner fin a la infracción a corto plazo, el proveedor debe elaborar un concepto específico para ponerle fin o mitigarla, en el que TÜV SÜD puede ayudar si es necesario. TÜV SÜD verificará la implementación de dicho concepto dentro del plazo especificado. Asimismo, TÜV SÜD comprobará en todo momento si es conveniente una colaboración con otras empresas, por ejemplo en el marco de iniciativas del sector, para ampliar las posibilidades de ejercer influencia sobre la parte causante de la infracción. Otras medidas incluyen la suspensión temporal de la relación de suministro y, como último recurso, la rescisión de la relación comercial.

Si TÜV SÜD tuviera conocimiento de indicios reales que sugirieran la violación de una obligación relacionada con los derechos humanos o el medio ambiente por parte de un proveedor indirecto, y si dichos indicios se confirmaran durante el análisis de riesgos (véase el apartado 4.2.4. anterior), el departamento responsable tomará las medidas correctoras adecuadas de la lista de medidas descrita anteriormente, en función de su capacidad para influir en la parte causante del incumplimiento de la obligación y de la propia contribución causal de TÜV SÜD, si la hubiera.

6.3. Revisión de la eficacia de las medidas correctoras

El conjunto de normas que se aplican a todos los empleados de TÜV SÜD en todo el grupo, así como las que TÜV SÜD acuerda de forma vinculante con proveedores y terceros, se revisan periódicamente para comprobar su eficacia y cualquier necesidad de ajuste. Lo mismo se aplica al resto de medidas correctoras descritas anteriormente. Esto se hará al menos una vez al año sobre la base de los resultados de los análisis de riesgos anuales, así como de forma puntual, es decir, si TÜV SÜD debe esperar un cambio significativo o una ampliación significativa de la situación de riesgo en sus propias operaciones de negocio o en la cadena de suministro, por ejemplo, debido a nuevos proyectos, áreas de negocio o adquisiciones de empresas relevantes, o si los informes de los denunciantes sugieren un cambio en la situación de riesgo.

The TÜV SÜD Trust Channel may be used to submit complaints or information regarding human rights or environment-related risks as well as breaches of human rights or environment-related obligations.

The TÜV SÜD Trust Channel is a secure and confidential channel which is available 24/7 and may be used by all TÜV SÜD employees around the globe, as well as all customers, suppliers and other third parties, to report concerns about suspected cases or breach; reports may also be submitted anonymously to the extent required. Whistleblowers have the option of providing their contact details or setting up a secure electronic mailbox through which they can communicate with the Global Compliance Office anonymously and confidentially. The TÜV SÜD Trust Channel is an Internet-based whistleblower system that is available in the 19 languages relevant for TÜV SÜD's business activities and it is technically managed by a third-party provider. Any reported content is processed exclusively by TÜV SÜD employees. Any and all data contained in a whistleblower report is stored on secure servers in Germany. Further information on the whistleblower system as well as the rules of procedure are available on the TÜV SÜD Trust Channel website which is hosted on a secure server; the TÜV SÜD Trust Channel is also linked on TÜV SÜD's website and intranet and it is promoted at regular intervals on various communication tools. In order to ensure the most barrier-free access possible, the rules of procedure are available in 19 languages as well as an explanatory video.

Employees who report and submit information to the best of their knowledge and in good faith must not be disadvantaged in any way at TÜV SÜD. At the same time, TÜV SÜD recognizes the importance of protecting individuals against whom a tip-off is directed. Neither these persons nor whistleblowers may be compromised prematurely.

The compliance organization investigates any and all incoming information locally, regionally or globally, if necessary, also involving the Internal Audit Group Department. Any and all information is treated as confidential and forwarded only to individuals who need to know this information in the context of investigation or subsequent action ("need-to-know principle"). The protection of the whistleblower and the person concerned is ensured in every investigative measure.

If the whistleblower has communicated or set up a contact option, this person will receive an acknowledgement of receipt no later than seven days after submitting a whistleblower report. Within three months after sending the confirmation of receipt at the latest, the Compliance Officer in charge of the case will inform the whistleblower of any measures planned to be taken and, if applicable, already taken and the reasons for such measures, provided that this information does not adversely affect the investigation or the persons concerned.

Whenever a tip-off has been confirmed, appropriate disciplinary measures will be imposed and, if and where necessary, criminal or civil action will also be taken. TÜV SÜD pursues a zero-tolerance approach in this respect. The relevant decision-makers are informed at regular intervals about human rights or environment-related risks confirmed as a result of a tip-off, as well as breaches of human rights or environment-related obligations. In order to prevent future risks and breaches, appropriate measures are taken in confirmed cases, such as process changes, communication measures, and target group-oriented training.

Further details can be found in the group guideline on Compliance Tip-Offs, Investigations and Sanctions. As with all rules and regulations that apply to all TÜV SÜD employees throughout the group, this guideline is regularly reviewed for effectiveness and any need for adjustment. The same applies to the other procedures described above. This is done at least once a year on the basis of the outcome of the annual risk analyses and on an ad hoc basis, i.e., if TÜV SÜD must expect a significantly changed or significantly expanded risk situation in its own business unit or in the supply chain, for example as a result of new projects, business fields, or relevant company acquisitions, or if reports from whistleblowers suggest a changed risk situation.

Compliance with human rights and environment-related due diligence obligations as per Section 3 LkSG is continuously documented by the respective responsible departments specified in para. 3.-7. above. Documentation will be archived for at least seven years from the date of issuance. The Global Human Rights Officer will monitor compliance with documentation obligations of the respective responsible departments and provides specialist support where necessary.

In 2024, TÜV SÜD AG, TÜV SÜD Auto Service GmbH and TÜV SÜD Industrie Service GmbH filed a report as per Section 10 (2) LkSG regarding compliance with human rights and environment-related due diligence obligations as per Section 3 LkSG in the fiscal year 2023 for the first time and made it publicly available free of charge on TÜV SÜD's group uniform website.