Supplier Terms and Conditions
One of BDO’s core principles is to operate its business both lawfully and ethically, which includes working with suppliers who are aligned to the same values. BDO expects its suppliers to operate in accordance with applicable laws, respecting individual’s human rights, and mindful of environmental and safety impacts of products and services. Therefore, BDO has drawn up a “Supplier Code of Conduct”, which sets out the standards expected of any supplier doing business with us.
This Supplier Code of Conduct is applicable to all suppliers who provide goods or services to BDO LLP (“BDO”) or any of its subsidiaries, subcontractors, affiliates or agents. BDO’s suppliers are also expected to advocate the principles of this Code in their own supply chains.
Suppliers will operate within all applicable laws, rules and regulations and are expected to maintain their own policies and procedures to ensure compliance.
Recognising that there are different legal and cultural environments in which suppliers operate, this Code outlines the core requirements to which suppliers should comply in order to do business with BDO.
Download Supplier Code of Conduct
Ethical Business Practice
Integrity, honesty and ethical conduct of the highest standards are expected in all business dealings. Suppliers are expected to have policies, systems and/or procedures in place to ensure the prevention of unethical business practices, including, but not limited to, human rights abuses, money laundering, fraud, bribery, corruption, and other improper payments, benefits gifts or other inducements.
Fair Treatment and Equal Opportunity
Suppliers shall provide equal employment opportunity to all applicants and employees regardless of race, colour, sex, sexual orientation, gender identity, religion, creed, national or ethnic origin, age, disability, citizenship status, veteran status, marital status or any other protected class or characteristic under applicable law.
Wages and Hours
Suppliers shall ensure that working hours, wages and overtime pay in compliance with all applicable laws with the purpose and intention of the relevant law. Workers shall be paid at least the minimum legal wage or a wage that meets local industry standards, whichever is greater. While it is understood that overtime may be required, suppliers shall carry out operations in ways that limit overtime to a level that ensures humane and productive working conditions.
Forced and Child Labour
Suppliers will not use child, slave, forced or obligatory labour and never engage in, or support human trafficking. Suppliers must comply with local laws regarding the minimum age of employees and all other applicable child labour laws.
Health and Safety
Suppliers will provide a clean, safe and healthy working environment to protect the occupational safety of all employees and shall comply with all applicable laws and regulations regarding working conditions. Suppliers must ensure they have the right measures and appropriate health and safety training to prevent accidents and injury at work.
Suppliers should not subject their employees to any form of physical abuse or discipline, or the threat of sexual or other harassment and verbal abuse or other forms of intimidation. Suppliers should ensure that their disciplinary and grievance procedures as well as any whistleblowing procedures are clearly communicated to all employees.
Sustainability and the Environment
BDO takes its responsibility for protecting the environment seriously and is committed to reducing its own environmental impact.
Suppliers should be compliant with local environmental laws and regulations, including those relating to waste disposal, pollution, discharges and air emissions.
Suppliers are expected to reduce the environmental impact of their manufacturing process, products and/or services and their waste emissions, employing best practices for sustainability and the environment.
BDO prefers to work with Suppliers that can demonstrate evidence of their commitment to environmental protection and best practice going beyond the minimum standards set by environmental legislation and regulation (e.g. ISO 14001 or equivalent).
Anti-bribery and corruption
BDO takes very seriously the need to ensure that business is carried out in an ethical manner. Suppliers should be compliant with all laws, regulations and best practice relating to anti-corruption, including a prohibition on extortion, bribery, facilitation payments or other improper inducements, and should take appropriate steps to ensure that their suppliers are also compliant.
Facilitation of Tax Evasion
Suppliers must comply fully with all of their obligations in relation to all taxes due within the territories in which they operate or make supplies. Suppliers must not participate in tax evasion nor facilitate tax evasion by others. Suppliers should take appropriate steps to ensure that all who act for or on their behalf also comply with such obligations.
Freedom of Association
Suppliers shall allow workers who wish to lawfully and peacefully associate, organise or bargain collectively, without interference, discrimination, retaliation or harassment.
Suppliers are required to act in a way that mitigates any conflict of interest which may occur when working with BDO. Any such conflicts should be reported immediately.
Confidentiality and Information Security
Suppliers must comply with confidentiality clauses as detailed within agreed contracts to protect sensitive BDO information. Any information related to BDO must be treated with care and any personal data must be protected in accordance with UK data protection legislation. Suppliers should have robust information security processes and controls to protect data. This should include the training of staff on information security and robust IT controls.
Suppliers must ensure they have robust processes and procedures in place to ensure any subcontractors / third parties with whom they engage comply with all applicable human rights, employment law practices and ethical business practices.
Monitoring or documenting of compliance is the responsibility of the supplier. BDO reserves the right to investigate any instances of a supplier’s non-compliance of which it becomes aware. Actual or suspected violations of this Code should be reported to [email protected]. Non-compliance may lead to BDO voiding or terminating a supplier contract.