Effective on January 1, 2024
Sembi, Inc., a Delaware corporation, and its subsidiaries (a comprehensive list of all Sembi’s subsidiaries is available at https://www.ideracorp.com/brands) (collectively, the “Company”) maintain an Anti-Bribery Policy (this “Policy”) prohibiting any improper or unethical payment to government officials or a party to a private commercial transaction anywhere in the world by any officer, employee or associate of the Company (each, a “Company Associate” and collectively, the “Company Associates”) or any agent of the Company. This Policy is designed to comply with the requirements of the U.S. Foreign Corrupt Practices Act (the “FCPA”), the U.K. Bribery Act 2010 (the “UK Bribery Act”) and the anti-bribery laws of those other jurisdictions in which we do business. These laws generally prohibit bribes, kickbacks, or illegal payments to influence business transactions and require us to maintain accurate books and records and a system of internal controls.
In addition to direct payments of money, other examples of prohibited payments would include the following made at the direction, or for the benefit, of a government official or a commercial business partner:
Facilitating payments are not permitted by this Policy. Facilitating payments are payments of small amounts to a foreign government employee to expedite or secure performance of a routine, non-discretionary governmental action, such as properly obtaining visas, permits and licenses, police protection or utility services in a foreign country.
This Policy applies to the Company’s worldwide operations, including all directors, officers and employees of the Company, its subsidiaries and affiliates (collectively “Employees”). This Policy is applicable to activities of individual Company Associates, as well as corporate and business unit programs, events, campaigns and other initiative. Every Employee and Company Associate is responsible for reading, understanding and complying with this Policy. Each Employee will also be asked to complete and return a certificate each year during their employment with the Company acknowledging that the Employee has read, understood and complied with this Policy.
The Company’s managers are responsible for ensuring that Employees who report to them, directly or indirectly, comply with this Policy and complete any certification and training required of them. If you have any questions or concerns relating to this Policy, consult your manager, the Company’s Legal Department or a member of the Compliance team at [email protected]. If you learn of any conduct that you believe may violate this Policy, report it immediately by any of the means listed under the heading “Reporting and Non-Retaliation” below.
No Employee may authorize, offer, promise, or make any payment of money or other Thing of Value (as defined below), directly or through a Third Party (as defined below), to a Government Official (as defined below) or to a Private-Sector Employee (as defined below) or to the spouse, significant other, child or other relative of any such person in order to influence or reward an action or decision of such Government Official or such Private-Sector Employee or to gain any improper advantage. Similarly, no Employee and no member of the Employee’s immediate family may, in connection with the business of the Company directly or through a Third Party, request, agree to receive or accept payment of money or other Thing of Value unless authorized below under the heading “Business Courtesies You May Receive.”
For purposes of this Policy, the following terms have the meanings indicated:
Government Officials
The Company permits items of nominal value branded with the Company’s logo (e.g. pen and pencil sets, shirts, hats and other similar items) to be given to government officials as modest gifts in the ordinary course of business, provided that:
The Company also permits reasonable expenditures for travel (the duration of the travel should be the shortest possible, the route should be as direct as possible, economy class tickets, the lodging must be at business pre-approved hotels, and the travel expenditures must be paid directly to the service provider and not as a reimbursement) (collectively, “Travel Guidelines”), meals and entertainment expenses (before providing or accepting meals and entertainment reasonably valued at more than U.S. $250 for each guest, you must first obtain written permission from the Chief Financial Officer, who must review the proposed expense with the compliance team) (collectively, “Meals and Entertainment Guidelines”) legitimately related to training in the use of the Company’s products and services, or otherwise related directly to the Company’s promotion of its products and services, provided such expenditures are not extravagant and otherwise conform to the limitations in this Policy and to the laws and customs (as recognized by the written local law or a published judicial decision) of the country in which the expenditures are incurred. Before providing, directly or indirectly, any such travel, meals or entertainment expenditure for a government official, you must first obtain written permission from the Chief Financial Officer, who must review the proposed expenditure with the compliance team.
It is never acceptable to offer any gift or incur any expense in expectation of receiving something in return (e.g. a quid pro quo).
Commercial Partners
Other than for gifts with a value of no more than U.S. $50 given or received in the normal course of business, no employee nor their relatives may give gifts to, or receive gifts from, the Company’s current or prospective clients, vendors or any other commercial partners. Presenting or accepting any other gifts to or from private commercial parties requires prior written approval from the Chief Financial Officer, who must review the proposed gift with the compliance team.
The Company permits accepting or incurring proportionate and reasonable expenditures for travel, meals and entertainment expenses legitimately designed to show appreciation to existing business partners, present products and services, or establish cordial business relations, provided that such expenditures:
Since the level of appropriate expenditures may vary significantly from country to country, the Chief Financial Officer is authorized to adopt lower hospitality limits for each respective jurisdiction.
It is crucial that entertainment should not be given or received on such a scale that it forms an inducement to enter into a business transaction or arrangement which would not otherwise be undertaken. Moreover, in no event may any gift or hospitality cause any other provision of this Policy put the Company or you in a position that may cause embarrassment.
Recordkeeping
All gifts, entertainment and hospitality given by an Employee must be accurately recorded in writing, and no expenditure may be made with the express or implied agreement that it is to be used for any purpose other than as described by the records reflecting the expenditure.
The Company’s obligation of ethical and legal behavior includes and encompasses the activities of the Company’s agents, representatives, consultants and business partners (including joint venture partners). The Company may be held accountable for the actions of third parties doing business in any market on behalf of the Company, so every associate and agent must remain vigilant to ensure such third party’s actions are consistent with this Policy. Willful ignorance of facts or circumstances which make it likely that bribery could be occurring will be a violation of this Policy and may amount to a violation of anti-bribery laws.
Before establishing a relationship with any third party to represent the Company in any marketplace, sufficient due diligence must be performed to determine that the third party’s commitment to ethical business practices is consistent with the Company’s high standards, this Policy and the Company Vendor Code of Conduct. Any arrangement with such third party should include proper contractual provisions and monitoring procedures to ensure compliance with anti-bribery laws and consistency with the Company’s Anti-Bribery Policy. Particular care should be taken in any instance where the third party has interactions with government officials in the performance of its services on behalf of the Company.
It is customary in most cultures to extend courtesies, including meals, refreshments and entertainment as well as modest gifts, to customers or partners in order to foster the relationships that support successful business. Today, however, what was once a matter of simple business etiquette is now a potential risk. In particular, where the circumstances under which a business courtesy is offered or where the nature, value or frequency of courtesies offered would lead a reasonable observer to conclude that the courtesy was intended to influence or reward an action or decision of the recipient or to grain an improper advantage, then the business courtesy may no longer be viewed as a polite gesture but as a criminal bribe. To that end, Employees who offer, promise, make, facilitate or authorize expenditures for business courtesies of any sort are responsible for ensuring that every such courtesy, whether extended to an employee of a private-sector company or to a government official, meets the following mandatory requirements:
It is permissible to accept meals, refreshments, entertainment and gifts from Private-Sector Companies with which the Company does business, provided each such business courtesy (a) is unsolicited, (b) is justified by a clear and legitimate business purpose such as the promotion, demonstration, or explanation of the business partner’s products or services or the execution of performance of a contract, (c) is not offered to influence or reward an action or decision of the Employee or to obtain any improper advantage, (d) is reasonable in nature and amount, appropriate to the occasion, and not likely to be viewed by reasonable observers as a bribe, (e) when taken together with business courtesies previously provided to the Employee by the same business partner, in nature, value or frequency, will not give rise to an appearance of impropriety, (f) does not impose a sense of obligation on the Employee, nor give rise to an expectation that anyone will receive anything in return, and (g) is consistent with local laws. In addition, no Employee may accept a business courtesy that exceeds $150 USD (exclusive of tax and reasonable and customary tip) in value in the case of a meal, refreshments or entertainment, or $100 USD in value in the case of a gift, nor may an Employee accept in any six-month period gifts from the same business partner that together total more than $100 USD in value, except in each case with the prior written approval of the responsible Senior Vice President as well as the compliance team.
Among many other situations, the following situations, whether or not involving a government official, could expose the Company and the individuals involved to a risk of a violation, and in most cases need to be reported as set forth below:
Violations by any Employee of the anti-bribery laws or this Policy will result in progressive discipline, up to and including possible termination of such Employee’s employment with the Company. Violations by any Company Associate or agent can also result in severe penalties for both the Company and such individuals. For example, individuals can receive five years of imprisonment and a $100,000 fine for each violation of the anti-bribery provisions of the FCPA, and 20 years imprisonment and a $5 million fine for each violation of the record keeping provisions of the FCPA. Under the UK Bribery Act, bribery and corruption is punishable for individuals by up to ten years imprisonment and companies could face an unlimited fine.
The FCPA specifically prohibits a company from reimbursing an officer, director, stockholder, employee, or agent for fines imposed for violations of the FCPA, so any fines for violations for which you are responsible will be paid from your personal assets. In addition, and in accordance with the Company’s general legal compliance policy, the Company will cooperate fully with law enforcement authorities in the investigation and prosecution of alleged violations of anti-bribery laws.
Report any conduct that you believe to be a violation of this Policy, either directly to a member of the Compliance team at [email protected] or to the Company’s Legal Department at [email protected]. Your detailed notes and/or emails will be dealt with confidentiality, unless it is necessary to share such information in order to address the matter appropriately. Regardless, you have the Company’s commitment that you will be protected from retaliation.
The Company will not tolerate retaliation against an Employee for reporting a concern in good faith or for cooperating with a compliance investigation, even when no evidence is found to substantiate the report.
A failure to report known or suspected wrongdoing in connection with the Company’s business of which an Employee, Company Associate or agent has knowledge may, by itself, subject that individual to disciplinary action.
Should you have any other questions about the Anti-Bribery Policy, please contact the Company’s Legal Department at [email protected] or the compliance team at [email protected].