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Business Conduct Guidelines

The cornerstone of compliance in any company is management's explicit directive to all employees that laws must be obeyed and that no infractions will be tolerated. At Siemens, this directive is set out in the Business Conduct Guidelines.

These guidelines call upon employees to obey the laws, and not just in general terms. They also contain precise rules concerning compliance with laws on competition and corruption (among others), in addition to rules regarding donations and gifts, avoidance of conflicts of interest in providing services, the prohibition of insider trading and the protection of company assets. The Business Conduct Guidelines spell out the corporate code of behavior and are the core of our Compliance Program, to which all Siemens employees worldwide must adhere.

The Compliance Program at Siemens also includes numerous other regulations that are applicable company-wide and that complement the Business Conduct Guidelines.