Microsoft Word - Auria Hourly Handbook November 2021 - FINA

policies applicable to the Employee’s geographic region on AURIA's Intranet (i-net) if available to Employees in that geographic region, or can obtain a copy from a local human resources representative. The Company prohibits the use of any type of forced labor or child labor, or engaging in abusive or corrupt business practices by its Employees. In addition, the Company does not use any type of forced or child labor, or engage in abusive or corrupt business practices. It is AURIA policy to not interfere with its Employee's rights to freedom of association. With respect to labor relations, the Company’s position is that Employees have the right to choose (or not) to affiliate with legally sanctioned organizations without unlawful interference. Where trade unions are present, it is AURIA’s policy to deal with them fairly and conduct negotiations in a purposeful and non-adversarial manner. All of the Company's books, records, accounts and financial statements must be timely maintained in reasonable detail and must completely and accurately reflect the Company's assets, liabilities and transactions, conforming to applicable legal requirements and financial policies and procedures of AURIA internal controls systems. No transaction shall be carried out in a manner such that the substance of the transaction is obscured or recorded improperly. Business expense reports must be submitted in a timely fashion and be documented and recorded accurately. If an Employee is not sure whether a certain expense is appropriate, the Employee should ask his/her supervisor or the local controller. Rules and guidelines are available from the Company's local accounting department. If an Employee has any concerns with accounting or auditing matters, the Employee should report them to his/her supervisor or human resources representative. Where it may not be appropriate to discuss an issue with the supervisor or the local human resources representative, the Employee may contact the Company's Legal Department by telephone at +352 267504 43 for further information. Business records and communications often become public, therefore, AURIA and its representatives should avoid exaggeration, derogatory remarks, guesswork, or improper characterizations of people, events and companies. This prohibition applies equally to e-mail, internal documents, formal reports and business letters. E-mail systems and information technology systems provided by AURIA should be used only to advance the legitimate business purposes of the Company, although incidental personal use may be permitted. However, AURIA’s online communication policy should be adhered to at all times. Subject to applicable law, the Company reserves and will exercise the right to access, intercept, inspect, monitor, record and disclose any and all electronic communications made over the Company’s on-line communications systems at any time, and with or without notice. The full online communication policy is available on the AURIA i-net or through the Human Resources or Legal Departments. Additionally, records should always be retained or destroyed according to the Company's record retention policies. In no event should records be destroyed that relate to an existing dispute or investigation, unless directed by the Company's Legal Department. Employees should consult the Company's Legal Department with any questions concerning AURIA’s record retention policies. Employees must not disclose confidential AURIA information or confidential information provided to Employees by the Company, except when disclosure is authorized by the Company's Legal Department or required by applicable laws or regulations. Confidential information includes all non-public information that might be of use to competitors, or harmful to the Company, its customers or suppliers, if disclosed. Confidential information also may include information that a supplier or customer has entrusted to AURIA. Employees are obligated to preserve confidential information when employment with the Company ends. Company personnel should not discuss internal matters or developments with anyone IX. Confidentiality VIII. Record-Keeping

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