www.poslovniklubmomentum.com
Kodeks
poslovne
etike
Code of
Business
Ethics
Kodeks
poslovne
etike
Code of
Business
Ethics
Priprema i publikacija:
Poslovni klub Momentum
Print: štamparija Vizartis
Beograd, Srbija, 2010. godina
Prepared by:
Business Club Momentum
Print: Printing House Vizartis
Belgrade, Serbia, 2010.
NAPOMENA:
Ovaj kodeks formiran je po ugledu na Kodeks
poslovne etike Privredne komore Srbije,
objavljen 2006. godine na vebsajtu Komore,
(www.pks.rs), koji je iskorišćen kao svojevrstan
vodič za formiranje etičkih pravila ponašanja u
biznisu i društvu uopšte.
Kodeks poslovne etike odštampan je na recikliranom papiru.
This Business Ethics Code is printed on recycled paper.
NOTE:
This Code has been prepared in accordance
with the Business Ethics Code of The Serbian
Chamber of Commerce published in 2006
which can be found on their website
(www.pks.rs). Business Club Momentum has
used the afore mentioned Codex as a guide of
reference for the definition of Ethical Behavior
and Ethical Behavioral models in business, and
in society in general, for the construction of this
Code of Ethics.
Sadržaj | Contents
5
7
Osnovne odredbe
Moralni standardi
23
25
General Provisions
Moral Standards
9
UNUTRAŠNJI ODNOSI
Prava i obaveze zaposlenih
Položaj članova organa
privrednog subjekta, zaposlenih
i lica angažovanih na osnovu ugovora
Zaštita imovine kompanije/ustanove
Vođenje poslovnih knjiga i zapisnika
27
INTERNAL RELATIONS
Rights and obligations of the employees
The position of management in corporate
sector and employees and persons hired as
independent contractors
Protection of the company/institution's property
The keeping of business ledgers and minutes
10
11
12
13
14
15
20
21
SPOLJAŠNJI ODNOSI
Odnos prema potrošačima/korisnicima
usluga
Odnos prema dobavljačima
Odnos prema finansijerima
Odnos prema vlasnicima
Odnosi sa javnošću i državnim organima
Zaštita slobodne konkurencije
Zaštita životne sredine
Poštovanje kodeksa
Nadzor nad primenom kodeksa
29
30
31
32
33
34
38
39
EXTERNAL RELATIONS
Attitude towards the consumers and/or clients
Attitude towards suppliers
Attitude towards investors
Attitude towards owners
Public relations and relations with
governmental bodies
Protection of free competition
Environmental protection
Code Observation
Supervision of code implementation
Kodeks
poslovne etike
OSNOVNE ODREDBE
Oblast primene
Kodeks poslovne etike (u daljem tekstu: Kodeks) utvrđuje principe i pravila poslovne etike i
namenjen je privrednim subjektima, članovima Poslovnog kluba Momentum, svim zaposlenim
licima, kao i licima angažovanim po ugovoru u bilo kom sektoru ekonomije.
Principi i pravila poslovne etike
Poštovanje principa i pravila poslovne etike podrazumeva sledeća načela:
1. profesionalno obavljanje poslovne delatnosti;
2. savesno i potpuno preuzimanje i ispunjavanje obaveza i odgovornosti;
3. obavljanje poslovne delatnosti na način kojim se ne ugrožava profesionalni ugled;
4. korišćenje dopuštenih sredstava za postizanje poslovnih ciljeva;
5. poštovanje propisa o nespojivim poslovima;
6. čuvanje poslovne tajne;
7. izbegavanje sukoba između ličnih i interesa privrednih subjekata;
8. obavljanje poslovnih aktivnosti na način kojim se ne nanosi šteta postojećim akcionarima,
članovima ili suvlasnicima;
9. obavljanje poslovnih aktivnosti koje povećavaju vrednost kapitala privrednog društva;
10. uzdržavanje od korišćenja političkog uticaja ili pritiska radi ostvarivanja poslovnih ciljeva;
11. ostvarivanje poslovne saradnje sa drugim privrednim subjektima bona fide;
12. rešavanje sporova sa poslovnim partnerima putem pregovora ili posredovanja, uz nastojanje
da se nastave dobri poslovni odnosi;
13. poštovanje prava intelektualne svojine;
14. obavljanje poslovne aktivnosti u skladu sa propisima o zaštiti i unapređenju životne sredine;
15. uvažavanje standarda poslovne etike i doprinos daljoj afirmaciji morala u poslovnim
odnosima.
Svrha Kodeksa
Cilj Kodeksa je:
1. da doprinese obavljanju poslovnih aktivnosti u duhu poslovnog morala, dobrih poslovnih
običaja i načela savesnosti i poštenja;
2. da omogući transparentnost poslovanja kompanija i institucija.
Obavljanje poslovnih aktivnosti u skladu sa zahtevima poslovne etike i standardima poslovnog
morala, deo je poslovnih aktivnosti svakog člana Poslovnog kluba Momentum i njegov doprinos
afirmaciji poslovnog morala.
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Kodeks poslovne etike | Code of Business Ethics
Lica na koja se Kodeks odnosi
Principi i pravila poslovne etike namenjena su svim zaposlenima u privrednim subjektima,
predsednicima i članovima upravnog i izvršnog odbora, nadzornog odbora, kao i svim licima
koja su za obavljanje neke delatnosti za privredni subjekt angažovana na osnovu ugovora.
Članovi upravnog i izvršnog odbora direktora usklađuju svoje ponašanje i sa odredbama
Kodeksa korporativnog upravljanja.
Odnos prema zakonima i drugim kodeksima
Kodeks ne utiče na primenu zakona kojima su regulisani status, prava i obaveze privrednih
subjekata i institucija i zajedno sa kodeksima ponašanja navedenih subjekata predstavlja osnov
njihove poslovne politike.
Primena Kodeksa
Kodeks poslovnog ponašanja može biti primenjen u privrednim organizacijama članova
Momentuma ili u ustanovama koje ti članovi vode.
Poslovni klub Momentum prepušta svojim članovima da urede oblast primene i kontrole
poštovanja Kodeksa poslovne etike.
U cilju zaštite poslovne etike članovi preduzimaju mere kako bi došlo do podizanja poslovnog
morala, delujući pre svega na učesnike u poslovnom odnosu, kao i na stvaranje javnog mnjenja
radi osude slučajeva povrede poslovne etike.
Postupak za zaštitu poslovne etike
Postojanje povrede pravila poslovne etike utvrđuju nadležne osobe ili organi u kompanijama ili
ustanovama iz kojih dolaze članovi Momentuma.
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Kodeks poslovne etike | Code of Business Ethics
MORALNI STANDARDI
Načelo odgovornosti
Kompanije ili ustanove postupaju u skladu sa odredbama Kodeksa na osnovu svoje savesti.
Ponašanje protivno zahtevima poslovne etike, kao i prikrivanje neetičkog ponašanja nije
dozvoljeno.
Načelo zakonitosti poslovanja
Etičko ponašanje u poslovnim aktivnostima zasniva se na poštovanju zakona, drugih propisa,
ugovora između privrednih subjekata i običaja. Nepoželjno je podstrekavanje na nepoštovanje
zakona ili prikrivanje povreda zakona.
Načelo savesnosti i poštenja
U zasnivanju poslovnih odnosa i ostvarivanju prava i obaveza kompanija ili ustanova je dužna
da se pridržava načela savesnosti i poštenja.
Zloupotreba prava
Nepoželjno je ostvarivanje prava iz poslovnih odnosa protivno cilju zbog koga je ono zakonom
ustanovljeno i priznato.
Poštovanje poslovnih partnera
Kompanije ili ustanove su dužne da u poslovnim odnosima iskažu poštovanje i uvažavanje.
Vođenje pregovora
Poslovna etika nalaže da kompanije ili ustanove upućuju ponude i pristupaju pregovorima samo
ako imaju nameru da zaključe ugovor.
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Kodeks poslovne etike | Code of Business Ethics
Sastavljanje ugovornih odredaba
Prilikom zaključenja ugovora ugovorne strane su dužne da sačine ugovorne odredbe na način
koji ne ostavlja sumnju u pogledu njihovog smisla i značenja.
U slučaju kada je ugovor zaključen prema unapred odštampanom sadržaju (tipski ugovor),
ili kada je ugovor na drugi način pripremljen i predložen od jedne ugovorne strane, nejasne
odredbe tumačiće se u korist druge strane.
Elementi ugovora koji su nametnuti putem tipskih ugovora, korišćenjem teške ekonomske
situacije, pretnje, prevare ili dovođenjem u zabludu, ako dovode do narušavanja ravnopravnog
položaja ugovornih strana nisu u skladu sa poslovnom etikom. Suprotno poslovnom moralu
smatraće se i delovi ugovora koji nisu u srazmeri sa poslovnim rizikom koji se ugovorom
preuzima.
Zaključivanje fiktivnih i simulovanih ugovora
Ugovorni odnosi moraju odražavati stvarni predmet poslovnog odnosa. Fiktivni i simulovani
ugovori nisu dozvoljeni.
Dužnost ispunjenja obaveza
Privredni subjekt dužan je da odgovorno ispunjava- zakonom ili ugovorom utvrđene obaveze.
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Kodeks poslovne etike | Code of Business Ethics
Unutrašnji odnosi
PRAVA I OBAVEZE ZAPOSLENIH
Zabrana diskriminacije
Odnosi među zaposlenima zasnivaju se na poštovanju ljudskog dostojanstva i uvažavanju
ljudskih prava.
Prilikom zasnivanja ili u toku trajanja radnog odnosa, sva lica uživaju jednaka prava i ne mogu
biti ograničena u njihovom ostvarivanju bez obzira na pol, rasu, boju kože, jezik, veroispovest,
nacionalno ili socijalno poreklo, seksualnu orijentaciju, vezu sa nekom nacionalnom manjinom,
članstvo u političkim i sindikalnim organizacijama, imovinsko stanje, rođenje ili neki drugi
status.
Pravo na zdrav radni prostor
Zaposleni imaju pravo na čist i zdrav radni prostor kao i zaštitu na radu.
Poslovna etika podrazumeva da zaposleni na radnom mestu ne konzumiraju narkotike i alkohol.
Pravo na stručno usavršavanje
Kompanije ili ustanove ulažu u stručno usavršavanje svojih zaposlenih i stvaraju podsticajne
uslove za kreativan rad.
Pravo na zaradu i ograničeno radno vreme
Zaposleni za svoj rad imaju pravo na zaradu čija se visina utvrđuje u skladu sa propisima, a
prema radnom učinku, kvalifikacijama, iskustvu, uslovima i vremenu provedenom na radu.
Radno vreme usklađuje se sa zakonskim odredbama, a odstupanja definiše ugovor o radu.
Zarade i naknade za rad isplaćuju se na vreme i u skladu sa zakonom, kolektivnim ugovorom,
pravilnikom i ugovorom o radu.
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Kodeks poslovne etike | Code of Business Ethics
Poštovanje političkih prava zaposlenih
Zaposleni i članovi organa imaju pravo da aktivno učestvuju u političkom životu, van radnog
vremena i izvan radnog mesta.
Nije dozvoljeno koristiti službeni položaj u privrednom subjektu ili imovinu privrednog subjekta
radi pružanja političke podrške nekom kandidatu, političkoj stranci, pokretu ili grupi.
Nije dozvoljeno zaposlenom licu i članu organa privrednog subjekta da ističe svoj status u
privrednom subjektu kada istupa u ime političke stranke, pokreta ili grupe.
Zaštita informacija o zaposlenima
Podaci o zaposlenima predstavljaju poverljive podatke i uživaju posebnu zaštitu. Oni mogu biti
saopšteni trećim licima samo za potrebe postupka koji se vodi pred nadležnim organom i samo
na osnovu službenog naloga.
Zaštita lica sa trajnim ili privremenim posebnim potrebama
Osobe sa trajnim ili privremenim posebnim potrebama pri zapošljavanju i obavljanju radnih
obaveza imaju, uz poštovanje i uvažavanje njihovih posebnih potreba, ista prava kao i ostala
lica.
POLOŽAJ ČLANOVA ORGANA PRIVREDNOG SUBJEKTA,
ZAPOSLENIH I LICA ANGAŽOVANIH NA OSNOVU UGOVORA
Fiducijarna dužnost prema privrednom subjektu
Direktori, članovi upravnog, izvršnog i nadzornog odbora, članovi odbora revizora, interni
revizor, lica kojima je povereno zastupanje kompanije, članovi privrednog društva, imaju
dužnost da postupaju u najboljem interesu privrednog subjekta, da svoju procenu zasnivaju
na informacijama i mišljenjima stručnjaka i da poverene poslove obavljaju tako da interes
privrednog subjekta ne podrede privatnom interesu, niti da među njima izazovu sukob.
Navedena lica dužna su da izvršavaju svoje poslove savesno, sa pažnjom dobrog privrednika,
dobronamerno, da deluju u najboljem interesu privrednog subjekta.
Lični interes
Lični interes postoji kada lice iz prethodnog člana korišćenjem svog položaja može da utiče
na odluke i pravne poslove kompanije ili ustanove kojima bi ostvarilo korist za sebe ili drugog,
steklo pravo ili pogodnost ili na bilo koji način interesno pogodovalo sebi ili drugom.
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Kodeks poslovne etike | Code of Business Ethics
Izbegavanje sukoba interesa
Lica odgovorna za vođenje kompanije ili ustanove dužna su po pravilima poslovne etike da
izbegavaju sukob interesa.
Čuvanje poslovne tajne
Lica zaposlena u kompaniji ili ustanovi, članovi organa tih kompanija ili ustanova i svi oni koji na
osnovu ugovora obavljaju neku delatnost u ime i za račun firme dužni su da čuvaju poslovnu
tajnu do koje su došli u toku obavljanju posla. Poslovnom tajnom smatra se svaka informacija
čije bi neovlašćeno otkrivanje trećim licima moglo naneti štetu interesima firme ili bi moglo da
koristi konkurentima.
U cilju ispunjenja obaveze čuvanja poslovne tajne, lica zaposlena u kompaniji ili ustanovi, članovi
organa tih kompanija ili ustanova i svi oni koji na osnovu ugovora obavljaju neku delatnost u
ime i za račun firme dužni su da potpišu izjavu kojom se obavezuju da neće otkrivati informacije
poverljive prirode trećim licima
Podmićivanje
Pravila poslovne etike smatraju neprihvatljivim bilo kakvo nuđenje, davanje, obećavanje ili
prihvatanje novca, stvari, prava, usluge, poklona veće vrednosti ili mogućnost uticaja od drugog
lica koje je u poslovnom odnosu sa kompanijom ili ustanovom.
Prihvatljivo je dobijanje i davanje poklona manje vrednosti, ili poziva na ručak, samo ako je to
deo opšteprihvaćene poslovne prakse i ne može uticati na donošenje neke poslovne odluke.
ZAŠTITA IMOVINE KOMPANIJE/USTANOVE
Zaposleni i članovi organa kompanija ili ustanova odgovorni su za očuvanje, uvećanje i
racionalno korišćenje imovine kompanije ili ustanove, a koje su im poverene za obavljanje posla.
VOĐENJE POSLOVNIH KNJIGA I ZAPISNIKA
Kompanije ili ustanove dužne su da vode poslovne knjige i sastavljaju finansijske izveštaje u
skladu sa zakonom. Poslovne knjige moraju istinito i objektivno da prikazuju stanje imovine,
kapitala i obaveza i rezultate poslovanja.
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Kodeks poslovne etike | Code of Business Ethics
Spoljašnji odnosi
ODNOS PREMA POTROŠAČIMA/KORISNICIMA USLUGA
Poštovanje potrošača i težnja da se zadovolje njihove potrebe, osnovna je odlika kompanije
prema svojim potrošačima/korisnicima usluga.
Dužnosti kompanije prema potrošačima ili korisnicima usluga su sledeće:
1. da postupa u skladu sa poslovnom etikom i uvažava potrošače/korisnike usluga kao poslovne
partnere;
2. da ne diskriminište potrošače/korisnike usluga u pogledu vrste, kvaliteta, cene proizvoda ili
usluge ili količine proizvoda, kao i u pogledu uslova za isporuku kupljenog proizvoda, odnosno
pružanja usluge potrošaču;
3. da poštuje sve ugovorene i pravne standarde koji se odnose na karakteristike proizvoda ili
način pružanja usluga, kojima se štiti bezbednost i zdravlje potrošača/korisnika usluga;
4. da precizno i jasno pruži informacije o proizvodu ili usluzi koju nudi (о njihovom sadržaju,
bezbednoj upotrebi, održavanju, čuvanju i uklanjanju), uključujući i obavezno isticanje potrebnih
podataka na etiketi;
5. da ne preduzima aktivnosti kojima kod potrošača/korisnika usluga stvara lažnu predstavu o
svojim proizvodima ili uslugama;
6. da uvažava ekonomske interese svojih potrošača/korisnika usluga, tako što im omogućava
izbor između više istovrsnih proizvoda, vidno ističe cenu za proizvode koji se nude, da u skladu
sa zakonom obezbeđuje garancije i obavezno servisiranje;
7. da sarađuje sa potrošačima ili korisnicima usluga u pogledu reklamacija, predviđajući lako
dostupan i efikasan postupak za podnošenje i rešavanje tih reklamacija;
8. da izda račun;
9. da vodi računa o tome da njegovi proizvodi/usluge upotrebom ne ugrožavaju sredinu;
10. da uvažava privatnost potrošača/korisnika usluga i obezbeđuje zaštitu njihovih ličnih
podataka.
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Nedozvoljeno postupanje prema potrošačima/korisnicima usluga
Nije dozvoljeno:
1. odbijanje da se potrošaču/korisniku usluga proda proizvod koji je izložen ili na drugi način
pripremljen za prodaju, ili odbijanje pružanja usluge koja se može obaviti;
2. uslovljavanje prodaje proizvoda ili pružanja usluge prodajom drugog proizvoda ili pružanjem
druge usluge.
Zabrana prevare i obmanjivanja potrošača/korisnika usluga reklamiranjem
Zabranjeno je obmanjivanje potrošača/korisnika usluga nuđenjem i javnim oglašavanjem
proizvoda i usluga davanjem nepotpunih ili lažnih informacija, prikrivanjem podataka o
proizvodu ili usluzi koji su od suštinskog značaja za odlučivanje potrošača/korisnika usluga, kao
i bilo kakvim predstavljanjem kojim se primaoci ponude ili oglasne poruke dovode u zabludu.
ODNOS PREMA DOBAVLJAČIMA
Dobar odnos sa dobavljačima podrazumeva neprekidni razvoj i unapređenje te saradnje i
uredno ispunjavanje ugovorenih obaveza. Poslovna etika zahteva da se prilikom zaključenja
i obavljanja posla poštuju uobičajeni zahtevi u pogledu kvaliteta, cene i drugih osobina
proizvoda ili usluga.
Etika nalaže i poštovanje materijalne i nematerijalne imovine dobavljača koja je predmet
ugovora, kao i poštovanje stvarnih prava i intelektualne imovine, poverljivih informacija, ugleda i
mreže kontakata drugih firmi ili ustanova koje predstavljaju partnere u poslu.
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ODNOS PREMA FINANSIJERIMA
U postupku dobijanja kredita ili nekog drugog oblika finansiranja, kompanije ili institucije treba
da potencijalnom finansijeru objektivno prikažu rezultate i planove poslovanja. Bilo kakvo
dovođenje u zabludu u pogledu rezultata poslovanja neke kompanije smatra se neetičkim
postupanjem. Dobri odnosi sa finansijerima podrazumevaju i ispunjenje obaveze koje jedna
kompanija ima prema njima.
ODNOS PREMA VLASNICIMA
Organi neke kompanije ili ustanove dužni su da rukovode poslovanjem na odgovoran način
prema vlasnicima te kompanije ili ustanove, u cilju zaštite njihovih prava i ulaganja. Akcionari
i članovi privrednih društava imaju pravo na blagovremene, kvalitetne i istinite informacije o
poslovanju. Svi akcionari imaju pravo na jednak tretman.
ODNOSI SA JAVNOŠĆU I DRŽAVNIM ORGANIMA
Kompanija ili ustanova svojim aktivnostima mora da doprinosi društvenom razvoju. Privredni
subjekt treba da podstiče zaposlene i članove svojih organa da aktivno učestvuju u društvenom
životu.
Kompanija ili ustanova dužna je da obezbedi pravovremeno, redovno i pouzdano
obaveštavanje javnosti o svom poslovanju, koristeći pravo na zaštitu poverljivosti određenih
podataka.
Deo poslovne strategije neke kompanije ili ustanove jesu i korektni odnosi i saradnja sa
medijima, nadležnim organima, profesionalnim udruženjima i predstavnicima korisnika usluga.
Za odnose sa medijima organi uprave mogu da osnuju posebnu službu koja će sprovoditi i
kontrolisati svako istupanje kompanije ili ustanove u javnosti.
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Saradnja sa nadležnim organima
Kompanije i ustanove su dužne da sarađuju sa nadležnim organima i da preduzimaju mere kako
bi se utvrdilo da li su zaposleni ili članovi organa učinili povredu zakona.
ZAŠTITA SLOBODNE KONKURENCIJE
Kompanije treba da usklade svoje poslovanje sa propisima o zabrani narušavanja slobodne
konkurencije. Nekorektni oblici ponašanja uključuju zloupotrebu monopolskog položaja,
damping, korupciju, neetičko prikupljanje informacija i širenje neistinitih informacija o
konkurentima. Takođe, principi poslovne etike ne prihvataju ni bilo kakve oblike saradnje ili oblik
sporazuma sklopljen samo radi sticanja povlašćene tržišne pozicije.
Prikupljanje informacija o konkurentima
Prikupljanje informacija o konkurentima dozvoljeno je pod uslovom da se obavlja u skladu sa
zakonom, poslovnom etikom i uobičajenim sredstvima.
Ugrožavanje i povrede poslovnog ugleda drugih privrednih subjekata
Nije dozvoljeno ugrožavanje i vređanje ugleda drugog privrednog subjekta objavljivanjem
netačnih podataka o njemu.
Podražavanje tuđih proizvoda ili usluga
Nije dozvoljeno podražavanje proizvoda i usluga drugog privrednog subjekta kojim se stvara
ili kojim može biti stvorena zabuna na tržištu u pogledu porekla, kvaliteta, cene ili tržišne
vrednosti roba ili usluga, ako se na taj način nanosi ili ako se može naneti šteta ugledu ili
poslovanju drugog privednog subjekta.
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Zabrana bojkota
Nije dozvoljeno pozivati na bojkot privredne subjekte ili njihova udruženja ili grupacije,
obavezivati ili na drugi način od njih tražiti da ne zaključe ili ne ispune odredbe ugovora sa
određenim privrednim subjektom ili grupom subjekata bez opravdanog razloga.
Zloupotreba dominantnog položaja
Zloupotreba ekonomske nadmoći u odnosu na druge privredne subjekte nije dozvoljena.
Zloupotreba postoji ali se ne ograničava samo na situacije u kojima:
1. privredni subjekt koristi svoj dominantan položaj da prinudi drugu stranu da prihvati ugovor ili
opšte uslove poslovanja koji su za nju manje povoljni;
2. privredni subjekt ne pruži korisniku uslugu po ugovorenoj ceni ili naknadno arbitrarno utvrdi
ili izmeni cenu;
3. privredni subjekt onemogućava ili otežava drugim privrednim subjektima prodaju njihovih
proizvoda ili pružanje usluga;
4. privredni subjekt zaključi ugovor koji za njega stvara isključivo prava, a ne i obaveze;
5. privredni subjekt zahteva isplatu od druge ugovorne strane pre dospelosti ili ograniči svoju
odgovornost za slučaj neispunjenja obaveze na neodgovarajuće nizak iznos;
6. privredni subjekt zahteva da njegov poslovni partner ne stupa u ekonomske odnose sa
drugim privrednim subjektima.
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Monopolski sporazumi
Zaključivanje monopolskih sporazuma nije dozvoljeno.
Pod monopolskim sporazumom smatraju se:
1. sporazumi o podeli ili zatvaranju tržišta;
2. sporazumi kojima se prodavac obavezuje da određenu robu ne prodaje drugom kupcu ili
kojima se kupac obavezuje da kupljenu robu prodaje na delu tržišta ili određenim kupcima;
3. sporazumi o cenama;
4. sporazumi o ograničavanju obima proizvodnje ili korišćenju kapaciteta;
5. sporazumi o kupovini, odnosno prodaji istovrsne robe samo pod uslovima i na dogovoren
način;
6. sporazumi o prodaji i plasmanu robe isključivo posredstvom određene veletrgovine;
7. drugi sporazumi koji dovode ili mogu dovesti do zloupotrebe monopolskog položaja.
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Zloupotreba monopolskog položaja
Privredni subjekt ne sme preduzimati radnje zloupotrebe monopolskog položaja, kao što su:
1. obustava ili smanjenje prodaje, proizvodnje ili tehničko-tehnološkog razvoja;
2. posredno ili neposredno prisiljavanje na prihvatanje nekorektnih uslova u ugovorima, a
posebno prisiljavanje na prihvatanje posebne pogodnosti koja bi proistekla iz neravnopravnog
položaja saugovarača;
3. nametanja dodatnih uslova koji nisu u vezi sa osnovnim predmetom ugovora;
4. nedozvoljena promena cena;
5. uvećanje marže i troškova trgovine pri uvozu robe radi sticanja protivpravne imovinske
koristi;
6. zloupotreba pogodnosti pri plasmanu robe koja je oslobođena, odnosno, za koju je smanjena
carina, druge uvozne dažbine i porez na dodatu vrednost;
7. zloupotreba poreskih olakšica za robu domaće proizvodnje koja je oslobođena, odnosno, za
koju je smanjen porez na dodatu vrednost;
8. druge radnje zloupotrebe monopolskog položaja.
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Nelojalna konkurencija
Privredni subjekt ne sme preduzimati radnje koje su u suprotnosti sa propisima o zabrani
nelojalne konkurencije. Naročito:
1. reklamiranje, oglašavanje ili nuđenje robe/usluge navođenjem podataka ili upotrebom izraza
kojima se stvara ili može da stvori zabluda o toj robi/usluzi, čime se određeni privredni subjekt
dovodi ili se može dovesti u povoljniji položaj;
2. iznošenje neistina o drugom privrednom subjektu koje štete ugledu i poslovanju tog
privrednog subjekta;
3. prodaja robe sa oznakama ili podacima koji stvaraju ili mogu da stvore zabunu u pogledu
porekla, načina proizvodnje, količine, kvaliteta ili drugih svojstava robe;
4. prikrivanje mana robe/usluge ili dovođenje kupaca u zabludu na drugi način;
5. preduzimanje radnji usmerenih na raskid poslovnog odnosa između drugih privrednih
subjekata, kao i na sprečavanje, odnosno, otežavanje zasnivanja takvih odnosa;
6. oglašavanje prividne rasprodaje ili prividnog sniženja cena ili preduzimanje druge slične
radnje, kojom se kupac, odnosno, potrošač ili korisnik usluge dovodi ili se može dovesti u
zabludu u pogledu cena;
7. neovlašćena upotreba zakonom zaštićenih spoljnih oznaka drugog privrednog subjekta ili
upotreba oznaka koje nisu zakonom zaštićene a kojima se stvara ili se može stvoriti zabluda
u prometu robe ili pružanju usluge na štetu drugog privrednog subjekta koji te oznake
upotrebljava u svom poslovanju.
Sprečavanje špekulacije
Privredni subjekt ne sme preduzimati radnje kojima stiče neosnovanu imovinsku korist.
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Ograničavanje tržišta
Privrednom subjektu nije dozvoljeno da svojim aktima i poslovanjem ograničava razmenu roba i
usluga i slobodno istupanje na tržištu i to u sledećim slučajevima:
1. akti i radnje kojima se privredni subjekt dovodi u neravnopravan položaj tako što mu se
onemogućava širenje poslovnih aktivnosti ili mu se ograničava razvoj;
2. druge radnje koje dovode ili mogu dovesti do ograničavanja slobode tržišta.
ZAŠTITA ŽIVOTNE SREDINE
Jačanje ekološke svesti
Kompanije i ustanove treba da doprinesu jačanju javne svesti o potrebi zaštite životne sredine
usavršavanjem svog procesa rada. Za to je potrebno preduzeti sledeće aktivnosti:
3. postavljanje zaštite životne sredine kao jednog od ciljeva poslovne aktivnosti;
4. primena propisanih standarda o zaštiti životne sredine;
5. primena tehnologije koja u najmanjoj mogućnoj meri ugrožava životnu sredinu;
6. stroga kontrola rada postrojenja koja mogu da predstavljaju rizik za životnu sredinu;
7. preduzimanje mera prevencije ili otklanjanja posledica ugrožavanja životne sredine;
8. uticanje na poslovne partnere da poštuju propisane standarde zaštite životne sredine;
9. uvažavanje principa zaštite okoline prilikom donošenja poslovnih odluka;
10. obaveštavanje javnosti o svim problemima vezanim za zaštitu životne sredine koji se javljaju
pri poslovanju
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POŠTOVANJE KODEKSA
Svaki član Udruženja građana Poslovni klub Momentum dužan je da se upozna sa odredbama
ovog kodeksa.
NADZOR NAD PRIMENOM KODEKSA
Organi privrednog subjekta se staraju o primeni Kodeksa i u tom cilju preduzimaju sledeće
mere:
1. obezbeđuju da se zaposleni u privrednom subjektu i članovi organa tog privrednog subjekta
upoznaju sa sadržinom Kodeksa i potpišu izjavu o tome;
2. preduzimaju mere kako bi pomenuta lica uskladila svoje ponašanje sa Kodeksom;
3. obezbeđuju da se postupci i aktivnosti u privrednom subjektu usklade sa odredbama
Kodeksa.
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Code of
Business Ethics
GENERAL PROVISIONS
Area of Application
This Code of Business Ethics (hereinafter referred to as the Code) defines the principles
and rules of business ethics and is intended for all bodies: corporate (business), private and
non-governmental sectors, of Serbian society, and is applicable for members of Business
Club Momentum, all employed persons, as well as to all persons employed as independent
contractors in any economic sector of Serbian society.
Principles and Rules of Business Ethics
Observation of the principles and rules of business ethics includes the following postulates:
1. Professional performance of business activities;
2. Conscientious and complete acceptance and fulfillment of obligations and responsibilities;
3. Performing business activities in a manner which does not jeopardize professional reputation;
4. Using all legal means to achieve one's business goals;
5. Observation of the regulations on incompatible jobs;
6. Maintaining business confidentiality;
7. Avoiding conflicts between personal interests and the interests of corporate entities;
8. Performance of business activities in such a manner that no damage is ever incurred to the
existing stock holders, members and co-owners of any company or institution;
9. Performing business activities that increase the value of the commercial enterprise capital;
10. Refraining from the use of one's political influence or pressure for the achievement of one's
business goals;
11. Establishing bona fide business cooperation with other corporate bodies;
12. Settling disputes with business partners through negotiation or mediation; with the utmost
effort to maintain positive business relations;
13. Respect for intellectual property rights;
14. Performing business activities in accordance with the regulations on environmental
protection and improvement;
15. Consideration for business ethics standards and contribution to the further affirmation of
ethics in business relations.
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Code Purpose
The Purpose of the Code is as follows:
1. To contribute to the performance of business activities in the spirit of business ethics, good
business practice and the principles of conscientiousness and honesty;
2. To enable transparent business operation of companies and institutions.
Performing business activities in accordance with the requirements of business ethics and
standards of business morals is a part of good business practice adhere to by each and
every member of the Momentum Business Club and his/her contribution to the affirmation of
business ethics.
Entities the Code refers to
The principles and rules of business ethics are intended for all employees within the corporate
sector: chairman and members of the Management and Executive Boards, the Supervising
Board, as well as for all persons hired by any company corporate entity or institution under
a contract. Members of the Management and Executive Boards of Directors must or should
coordinate their behavior with the provisions of the Corporate Management Code.
Attitude towards Laws and other Codes
The Code does not influence the implementation of the laws governing the status, rights and
obligations of corporate entities and institutions, and, along with the Rules of Conduct of said
corporate entities and institutions represents the base for their business policy.
Code Implementation
Business Conduct Code can be implemented in commercial organizations belonging to the
Momentum members or in the institutions managed by said Members.
Business Club Momentum encourages its members to handle the implementation and control
of the observation of the Business Conduct Code.
With a view to protecting business ethics, the Members undertake measures to boost business
morale, primarily targeting the participants in a business relationship, as well as the creation of
a public opinion aiming to condemn the cases of the breach business ethics.
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Business Ethics Protection Procedure
The existence of a breach of the rules of business ethics is determined by the competent
entities or authorities in the companies or institutions where Business Club Momentum
members are owners, directors, managers and/or employees.
MORAL STANDARDS
Principle of Responsibility
Companies and institutions operate in accordance with the provisions of the Code and based
on their conscience. Behavior contrary to the requirements of business ethics, as well as
covering up unethical behavior is discouraged.
Principle of Business Operation Legality
Ethical behavior in business activities is based on observation of the law, other regulations,
contracts between corporate bodies and customs. Encouraging disrespect for the law or
breach of law is not desirable.
Principle of Conscientiousness and Honesty
When establishing business relations and exercising one’s rights and responsibilities, companies
or institutions must observe the principles of conscientiousness and honesty.
Abuse of Rights
It is not desirable to exercise one’s rights derived from business relations contrary to the goal of
a particular company, corporation or institution from which said rights have been established
and acknowledged.
Respect of Business Partners
Companies and institutions shall show mutual respect and regard in the business relations.
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Negotiations
Business ethics dictates that companies or institutions submit offers and start negotiations only
if they intend to conclude an agreement.
Defining Contractual Provisions
When concluding an agreement, the contractual parties shall define contractual provisions in
such a manner that there is no ambiguity in their sense and meaning.
In case an agreement is concluded according to pre-printed contents (contract appendixes), or
when an agreement has been prepared and suggested by one of the parties in any other way,
all ambiguous provisions shall be interpreted in favor of the other party.
Contractual elements imposed through contract appendixes, misuse of a difficult economic
situation, threats, deceit or delusion of the other party, if they result in a disbalance in the equal
position of the contractual parties are not in accordance with the business ethics. All clauses
in an agreement or contract which do not correspond to the business risk undertaken in the
agreement shall be regarded as contrary to business ethics.
Concluding fictive and simulated agreements
Contractual relations must reflect the real subject of any and all business relations. Fictive and
simulated agreements are strongly discouraged and contrary to law.
Obligation Fulfillment and Responsibility
A corporate body shall responsibly fulfill all obligations defined by law or in an agreement.
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Internal Relations
RIGHTS AND OBLIGATIONS OF EMPLOYEES
Prohibition of Discrimination
The relations among employees are based on the respect for human dignity and the regard for
human rights.
When engaging upon employment or during its duration, all persons have equal rights and
cannot be restricted in their fulfillment; regardless of sex, race, skin color, language, religion,
national or social origin, sexual orientation, association with a national minority, membership in
political or union organizations, property, birth or any other status.
Right to a Healthy Working Environment
Employees have the right to a clean and healthy working environment, as well as, to safety at
work place.
It is understood that Business Ethics does not allow employees to consume drugs and alcohol.
Right to Professional Training
Companies or institutions are obliged to invest in the professional training of their employees
and provide conditions which stimulate creative work.
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Right to Income and Limited Working Hours
Employees have the right to receive a salary for their labor, and the amount of said salary is
determined in accordance with the regulations of the company, corporation and/or institution
in question, and is based on their performance, qualifications, experience, conditions and time
spent on-the-job.
Working hours are determined in compliance with legal provisions, and all deviations are
defined by an employment agreement.
Salaries and work remunerations are paid on time and in accordance with the law, collective
employment agreements and the individual employment agreements.
Respect for the Employees' Rights to Political Opinion
All employees and management have the right to actively participate in the political life, but not
within working hours and not at the work place.
It is discouraged to use one's official position in a company, corporation or institution or the
property of said entities for the provision of political support for a candidate, political party,
movement or group.
An employee or a member of the executive management is not allowed to emphasize his/her
position within a company, corporation or institution when making statements on behalf of a
political party, movement or group.
Protection of Employee Information
All data on employees is considered strictly confidential and deserve special protection. This
data can be disclosed to a third party only if needed in legal proceedings initiated before
competent authorities and only if ordered by a legal warrant.
Protection of Persons with Permanent or Temporary Special Needs
Employees with permanent or temporary special needs enjoy the same rights as other
employees when starting employment and performing their responsibilities; respect and regard
for their special needs is encouraged and must be observed.
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THE POSITION OF MANAGEMENT IN CORPORATE SECTOR AND
EMPLOYEES AND PERSONS HIRED AS INDEPENDENT CONTRACTORS
Fiduciary responsibility towards the corporate entity
Managers, members of Management, Executive and Supervisory Boards, members of Auditory
Board, the internal auditor, persons entrusted with company representation, members of a
corporate body are responsible for acting in the best interest of the corporate entity and to
base their assessments on expert information and opinions and to perform the allotted tasks
in such a way that private interests never prevails over the interest of the corporate entity, or
brings these two into conflict.
All companies, corporations and institutions are obligated to perform their tasks
conscientiously, with due care of a good business practice and with good intentions all in the
best interest of the company, corporation or institution.
Personal interest
Personal interest exists when any of the persons mentioned in the previous article can influence
the decisions and legal endeavors of a company or an institution using his/her position in
order to obtain benefits for him/herself or a third party, in order to be given a certain right or
advantage or to serve his/her own interest or the interest of a third party.
Avoiding Conflict of Interests
Persons responsible for the management of a company, corporation or institution are obligated
to avoid all conflicts of interests in accordance with the rules of business ethics.
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Confidentiality and Discretion in Business
Persons employed in a company or an institution, members of the management in such
companies or institutions and all those who perform any activity as independent contractors
and on behalf and for the account of the company are obligated to maintain the confidentiality
of any business secret they might have obtained during the performance of their tasks. The
definition of a business secret covers all information whose unauthorized disclosure to a third
party might harm the interests of the company, corporation or institution or might benefit the
competitors.
With a view to fulfilling the obligation of maintaining the confidentiality of a business secret,
all persons employed with a company or an institution, members of the management in such
companies or institutions and all those performing any activity as independent contractors
on behalf and for the account of the company are obligated to sign a statement committing
themselves not to disclose any confidential information to a third party.
Bribery
The rules of business ethics are such that any and all cases of offering, giving, promising or
accepting money, objects, titles, services, high value gifts or a possibility of high influence from
a third party which has any business relation with the company or institution are considered as
unacceptable.
It is acceptable to accept or give gifts of lower value or lunch invitations, but only if this is a part
of the generally accepted practice and cannot influence any business decision.
PROTECTION OF THE COMPANY/INSTITUTION’S PROPERTY
The employees and members of the management of a company/institution are responsible
for maintenance and rational usage of the company or institution’s property which they were
entrusted with for the performance of their tasks.
THE KEEPING OF BUSINESS LEDGERS AND MINUTES
Companies or institutions are obligated to keep business ledgers and prepare financial reports
in accordance with the law. Business ledgers must truly and objectively present the real status
of the company property, capital and liabilities and business results.
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External Relations
ATTITUDE TOWARDS THE CONSUMERS AND/OR CLIENTS
Respect for consumers and the aspiration to satisfy all their needs is the main objective of a
company’s behavior or outlook towards its consumers/clients.
The duties of the company towards its consumers or clients are as follows:
1. The company must act in accordance with business ethics and to regard the consumers/
clients as business partners;
2. The company must not discriminate against the consumers/clients regarding the kind,
quality and price of the products or services or the quantity of products, as well as regarding
the terms and conditions for delivery of the bought product, i.e. rendering a service to a
consumer;
3. The company must observe all contracted and legal standards referring to the characteristics
of the products or the manner of rendering services intended for the protection of the health
and safety of the consumers/clients;
4. The company must provide precise and clear information on the product or the service
it offers (their contents, safe use, maintenance, storage and disposal), including mandatory
informations and/or instructions and warnings of the necessary data on the label;
5. The company must not undertake activities which might misguide the consumers/clients
regarding the company products or services;
6. The company must show regard for the economic interests of its consumers/clients by
enabling them to choose among several types of one product, by visible display of prices of the
products on offer, by providing warranties and mandatory servicing in accordance with the law;
7. The company must cooperate with the consumers or clients regarding complaints, and must
provide an easily accessible and efficient procedure for filing and solving such complaints;
8. The company must issue receipts;
9. The company must take care that its products/services are not a hazard for the environment;
10. The company must show regard for the privacy of the consumers/clients and must ensure
protection of their personal data.
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Misguiding Marketing of the Consumer and/or Client
The following is not allowed:
1. Refusing to sell a product which is on display or made available for sale, in any other way to a
consumer or a client or refusing to render a service which can be provided;
2. Conditioning the sales of a product or rendering a service with the sales of another product
or rendering another service.
Prohibition of Deceiving or Misguiding a Consumer/Client through Marketing
It is prohibited to deceive a consumer/client by advertising products and services and giving
incomplete or false information, not disclosing data on the product which might have essential
influence on the decision of a consumer/client, as well as by any representation which might
misguide the recipients of the offer or the advertising message.
ATTITUDE TOWARDS SUPPLIERS
A good relationship with the suppliers includes consistent development and improvement of
the cooperation and timely fulfillment of contractual obligations. Business ethics requires that,
during the conclusion and the performance of a business task, all usual demands regarding the
quality, price and other characteristics of the products or services are met.
Ethical behavior requires regard for the material and immaterial property of the suppliers which
property is the subject of contract, as well as the observation of the real rights and intellectual
property, confidential information, reputation and the network of contacts of other companies
or institutions which are the company's partners in business.
ATTITUDE TOWARDS INVESTORS
During the procedure of obtaining a loan or any other form of financing, the companies
and institutions must present the possible investor with the objective results and plans of
business operations. Any and all misguiding informations regarding the results of the business
operations of a company shall be considered unethical. Good relationships with the investors
also include the fulfillment of the obligations a company might have towards said investors.
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ATTITUDE TOWARDS THE OWNERS
The management of a company or an institution are obligated to manage the business
operations in a responsible way for the owners of the company or institution with a view to
protecting their rights and investments. Stock holders and members of corporate entities
are entitled to timely, high-quality and truthful information on business operations. All stock
holders are entitled to be treated equally.
PUBLIC RELATIONS AND RELATIONS WITH GOVERNMENTAL BODIES
Companies or institutions must operate in such a way that it contributes to overall social
development. A corporate entity must encourage the employees and members of
management to actively participate in the social life of their respective society(ies).
A company or an institution is obligated to provide timely, regular and reliable information on
its business operations to the public; exercising the right of protection of confidentiality of
certain data.
A part of the business strategy of a company or institution covers fair relations and cooperation
with the media, competent authorities, professional associations and the representatives of
clients. For the purpose of handling public relations, the management members can establish
a special department which will perform and control every public presentation of the company
or the institution.
Cooperation with the Competent Authorities
Companies and institutions are obligated to cooperate with the competent authorities
and to undertake measures in order to determine whether the employees or members of
management have breached the law in any way.
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PROTECTION OF FREE COMPETITION
Companies should coordinate their business operations with the regulations on the prohibition
of stifling free competition. The forms of unfair behavior include the abuse of monopoly
position, dumping, corruption, unethical obtainment of information and releasing false
information on the competition. Also, the principles of the business ethics do not accept any
mode of cooperation or form of agreement concluded only in order to obtain a privileged
position in the market place.
Gathering Information on Competitors
Gathering information on competitors is allowed, but only if it is conducted in accordance with
the law, business ethics and the use of “acceptable” methods.
Jeopardizing and Harming Business Reputations of Other Corporate Entities
It is not allowed to jeopardize and harm the business reputation of another corporate entity or
institution by publishing false information.
Imitation of other company's products or services
It is not allowed to copy the products and services of another corporate entity, where said
results or may result in a confusion on the market regarding the origin, quality, price or market
value of the goods or services, if this translates that the reputation or the business operations
of another corporate entity is or might be harmed.
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Boycott Prohibition
It is not allowed to invite corporate entities or their associations or other groups to boycott a
competitor, or to require them in any other way not to conclude or fulfill the provisions of an
agreement with another business partner or a group of subjects, without a justified reason.
Abuse of a Dominant Position
The abuse of economic domination over other corporate entities is not allowed.
Such abuse is present, but is not limited only to situations when:
1. A corporate entity uses its dominant position to force the other side to accept an agreement
or general terms and conditions of business operations which are not advantageous for them;
2. A corporate entity fails to provide the client with a service at the contracted price or
arbitrarily determines to change the price;
3. A corporate entity disables or hinders the sales of the products or services of other
corporate entities;
4. A corporate entity concludes an agreement which stipulates only his rights, and no
obligations;
5. A corporate entity demands payment from other contractual parties prior to the due date of
a contract or attempts to limit its liability to an unacceptably low amount in case of a failure to
fulfill its contractual obligations;
6. A corporate entity demands of its business partner(s) not to establish economic relations
with other corporate entities and/or companies and/or other institutions.
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Monopoly Agreements
Concluding monopoly agreements is not allowed.
Monopoly agreements include the following:
1. Agreements on dividing or closing a market;
2. Agreements under which the Seller commits not to sell certain goods to other buyers or
under which a Buyer commits to sell the purchased goods on a part of the market or to certain
Buyers;
3. Agreements on prices;
4. Agreements on limiting the production scope or the use of said capacities;
5. Agreements on purchasing, i.e. selling the goods of the same kind only under agreed
conditions and in the agreed manner;
6. Agreements on the sales and placement of the goods exclusively through a specific
wholesaler;
7. Other agreements which lead or might lead to the abuse of the monopoly position.
The Abuse of Monopoly Position(s)
Corporate entities may not undertake activities related to the abuse of the monopoly position,
such as:
1. Blockage or reduction of sales, production, or technical and technological development;
2. Direct and indirect pressure placed on other entities to accept unfair terms and conditions
in agreements; especially forcing them to accept special terms which might result from an
unequal position of the contracting parties;
3. Imposition of additional conditions which are not related to the basic subject of contract;
4. Disallowed alteration of prices;
5. Increase of the margin and trade costs when importing the goods in order to obtain illegal
financial advantage;
6. Abuse of advantages when placing the goods which are exempted from customs fees, other
import levies and VAT, i.e. goods for which the customs fees, other import levies and VAT are
reduced;
7. Abuse of tax facilities applicable for domestic goods which are exempted from VAT, i.e. for
which the VAT is reduced;
8. Other actions related to the abuse of a monopoly position.
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Kodeks poslovne etike | Code of Business Ethics
Unfair Competition
Corporate entities may not undertake any actions which are contrary to the regulations
regarding the prohibition of unfair competition; especially the following:
1. Marketing, advertising or offering goods/services by citing the data or using expressions
which misguide or might misguide the public on the said goods/service, and which put or
might put the corporate entity in a more advantageous position;
2. Providing false information about another corporate entity or company, which might harm
the reputation and the business operations of said corporate entity;
3. Selling goods with labels or data which create or might create confusion regarding the origin,
manner of production, quantity, quality or other characteristics of the goods;
4. Hiding the flaws of products/services or misguiding the buyer(s) in any other way;
5. Undertaking actions aimed to terminate or prevent a business relationship between other
corporate entities, i.e. hinder the establishment of such relations;
6. Advertising false sales or a false discount on the prices of a product(s) or undertaking other
similar actions which misguide or might misguide a buyer, i.e., a consumer or a client regarding
the prices of the goods;
7. Unauthorized use of external markings belonging to another corporate entity or company
and protected by law, or the use of markings which have not been protected by law, but which
create or might create confusion in the goods turnover or service rendering. This type of
behavior results in harming other corporate entities or companies which use such markings in
their business operations.
Preventing Speculation
A corporate entity or company may not undertake any actions resulting in its unfounded
financial benefit.
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Kodeks poslovne etike | Code of Business Ethics
Market Restrictions
A corporate entity or company is not allowed to limit the exchange of goods and services and
free activities on the market through its documents or operations in the following cases:
1. Create documents and detail actions which put a corporate entity or company in
an disadvantageous position by disabling it to expand its business activities or limit its
development;
2. Other actions which lead or might lead to the limitation of a free market
ENVIRONMENTAL PROTECTION
Strengthening Environmental Awareness
Companies and institutions should contribute to the strengthening of public awareness of
the need for protection of the environment through the perfection of their work process. The
following activities should be undertaken:
1. Setting environmental protection as a crucial operational goal of a certain business;
2. Application of the defined standards for the environmental protection;
3. Using technology with a minimum impact on the environment;
4. Strict control of the operation of machinery or technologies which might represent a risk for
the environment;
5. Undertaking measures for the prevention or the removal of the consequences of production
and so on, from jeopardizing the environment;
6. Influencing business partners to observe the defined standards for the environmental
protection;
7. Regard for the principles of environmental protection when making business decisions;
8. Informing the public on all problems related to environmental protection which might occur
during any business operations
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Kodeks poslovne etike | Code of Business Ethics
CODE OBSERVATION
We encourage each and every member of the Serbian society, including the honorable
members of Business Club Momentum to accept as an obligation to acquaint him/herself with
the provisions of this Code.
SUPERVISION OF CODE IMPLEMENTATION
Management members of all corporate entities, companies and institutions in Serbia should
take care of the implementation of the Code and undertake the following measures with a view
to the following:
9. Ensure that the employees of a corporate entity or company and the management members
of such are acquainted with the contents of the Code;
10. Undertake measures to ensure that the behavior of all above-mentioned persons comply
with the Code;
11. Ensure that the actions and activities within any and all corporate entities, companies and
institutions are in compliance with the provisions of the Code.
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Kodeks poslovne etike | Code of Business Ethics
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Kodeks poslovne etike Code of Business Ethics