Global Code of Conduct

Makini Group is committed to the future and vision for our staff, associates and clients to make a positive impact by creating economical stability to all communities within the countries we operate from.

Our Global Principles of Business Conduct – or “Global Code of Conduct” – guides those efforts by clearly articulating the standards to which we all must hold ourselves, wherever in the world we live and work.

We ask all Makini Group staff, business associates and clients to read and understand the Global Code of Conduct, and recognize the significance of the commitments we make. Together, these expectations guide the decisions we make, and actions we take, throughout our careers with Makini Group International.

Our stakeholders put their trust in Makini Group and it is our principled behaviour that will, ultimately, sustain the value of our brand around the world. With that in mind, it is essential that each one of us does our part to continue building a culture that aligns with our Global Code of Conduct – a culture in which we are comfortable speaking up when something doesn’t feel right, in which we respond swiftly and effectively when others raise concerns, and in which we always deliver our very best effort without fail.

Our path to undisputed leadership starts with integrity, which must remain our constant guide along our journey. We believe integrity is the most important aspect of our business. We will do what we promised to do and deliver on time.

The Global Code of Conduct outlines the commitments that each of us make. It is based on our Shared Values and reflects our core belief that, at Makini Group, ethics and integrity are fundamental and not negotiable.

This Global Code of Conduct applies across Makini Group International network and provides the foundation for how our people behave. Each member of Makini Group International network commits to the Global Code of Conduct and, as appropriate, builds on it through more detailed codes of conduct.

In addition to local codes, the Global Code of Conduct is supplemented by member firm ethics programs which provide support to build ethical judgment and decision-making skills in all Makini Group staff and stakeholders. Each region has an appointed Ethics Officer, ethics training, and channels for consulting on difficult issues and reporting suspected misconduct.

Acting in accordance with the Global Code of Conduct is a responsibility for everyone within Makini Group International. Each one of us is called upon to know, understand and comply with the Global Code of Conduct. We also have a responsibility to raise our voice when we become aware of anything that is inconsistent with it. There can be serious consequences for non-compliance with the Global Code of Conduct, a member firm code of conduct or related Makini Group policies, up to and including dismissal.

Consultation goes to the heart of the Makini Group culture, and avoids our people having to resolve a difficult ethical situation alone. Individuals are encouraged to consult with their colleagues, line managers, leaders or their member firm’s normal reporting channels. In addition, formal ethics reporting channels are available at the international level and in every member firm for those who seek a confidential route for consultation.

At Makini Group, we take reports of misconduct seriously, conducting investigations where necessary, and addressing issues appropriately. Retaliation against those who raise ethical concerns in good faith is not tolerated.

With strong and firm leadership support, the Global Code of Conduct and member firm ethics programs define the Makini Group approach to building and sustaining a culture of ethics and integrity.

This Global Code of Conduct has been adopted by Makini Group International and its global regions. Every day at Makini Group, we seek to make an impact that matters to our people, our communities, and the clients that are serviced by its members. The commitments below illustrate the core expectations that our stakeholders can have of all our people across Makini Group International.

We commit to serving clients with distinction.

Integrity

We are straightforward and honest in our professional opinions and business relationships.

We believe integrity is the most important aspect of our business. We will do what we promised to do and deliver on time.

We are truthful about the services we provide, the knowledge we possess, and the experience we have gained.

Quality

We are committed to providing quality services by bringing together the breadth and depth of our resources, experience and insights to help clients address their needs and problems.

We strive to develop outcomes that create an impact that matters for our clients.

Professional behavior

We comply with applicable professional standards, laws and regulations and seek to avoid actions that may discredit ourselves or our professions.

We foster a culture of appropriate professional skepticism and personal accountability, which supports clients and drives quality in the services we provide.

We understand the broader impact that our work has on society, our people, and our clients, and we conduct business with those interests in mind.

We are committed to earning and sustaining the public’s trust and confidence in the work we do.

Objectivity

We are objective in forming our professional opinions and the advice we give.

We do not allow bias, conflict of interest, or inappropriate influence of others to override our professional judgments and responsibilities.

We do not offer, accept or solicit any gifts, entertainment or hospitality that we have reason to believe may be intended to improperly influence business decisions or impair objectivity.

Competence

We use due care to match client needs with practitioners who have the competence required for their assignments.

We foster innovation and new ideas to improve the value and performance of our services.

Fair business practices

We respect our competitors and are committed to fair business practices.

We receive fees that reflect the value of services provided and responsibilities assumed.

Confidentiality, privacy and data protection

We protect and take measures to safeguard the confidential and personal information that we hold, collecting and handling it in compliance with applicable laws, professional obligations, and our own data management policies and practices.

We prohibit disclosure of confidential and personal information entrusted to us unless granted permission or there is a legal or professional right or duty to disclose.

We prohibit the use of confidential information about our clients for personal advantage or for the benefit of third parties.

Respect, diversity and fair treatment

We commit to inspiring our talented professionals to deliver outstanding value.

We foster a culture and working environment where our people treat each other with respect, courtesy and fairness, promoting equal opportunity for all.

We encourage and value a diverse mix of people, view-points, talents, and experiences.

We create inclusive working environments that not only address individual needs, but allow our people to utilize their unique strengths.

We do not tolerate harassment or unfair discrimination in our working environments.

Professional development and support

We invest in our people to develop the professional knowledge and skills necessary for them to effectively perform their roles.

We help our people reach their potential through investments in personal and professional development and support programs.

We provide a safe work environment for our people and expect our clients to do the same.

We commit to contributing to society as a role model for positive change.

Anti-corruption

We are against corruption and neither make bribes nor accept them, nor induce or permit any other party to make or receive bribes on our behalf.

We support efforts to eradicate corruption and financial crime.

Responsible supply chain

We do not condone illegal or unethical behavior by our suppliers, contractors and alliance partners.

We select suppliers through fair procurement processes.

Social responsibility

We contribute to society and communities by engaging with non-profit organizations, governments, and other businesses to make a positive impact on local, national or global challenges.

We support our communities in a variety of ways, such as donating money, providing pro bono client services and supporting the volunteering of time by our people.

We support efforts to drive sustainable development and we respect human rights standards.

We recognize that our business operations and our provision of services may at times impact the environment and we work to reduce harmful effects they might have.