Overview

At W&A, we are committed to maintaining the highest standards of integrity and ethical conduct. Our Anti-Bribery and Anti-Corruption (ABAC) Policy outlines our strict stance against bribery and corruption in all forms and establishes guidelines to ensure compliance with relevant laws and regulations.

Policy Objectives

• Prevent Bribery and Corruption: To prevent any form of bribery or corruption in our operations and business dealings.

• Promote Ethical Conduct: To promote a culture of honesty, integrity, and transparency within our organization.

• Compliance: To ensure compliance with local and international anti-bribery and anti-corruption laws.

Scope
This ABAC Policy applies to all employees, directors, officers, agents, consultants, contractors, and any other third parties acting on behalf of W&A.

Prohibited Practices

• Bribery: Offering, giving, receiving, or soliciting anything of value to influence the actions of an individual or organization in a position of power.

• Facilitation Payments: Small, unofficial payments made to expedite or secure the performance of a routine governmental action.

• Kickbacks: Payments made in return for a business favor or advantage.

Gifts and Hospitality

• Acceptable Gifts: Gifts of nominal value, such as promotional items, may be accepted or given, provided they do not influence business decisions.

• Hospitality: Reasonable hospitality, such as meals and entertainment, is permitted if it is for legitimate business purposes and does not create a conflict of interest.

Responsibilities

• Employees: Must understand and comply with the ABAC Policy, report any suspected violations, and avoid any activities that could lead to or suggest a breach of this policy.

• Managers: Must ensure their teams understand and adhere to the ABAC Policy, provide training, and support investigations into any suspected breaches.

• Compliance Officer: Oversees the implementation of the ABAC Policy, conducts regular audits, and ensures that all employees and third parties are aware of and comply with the policy.

Training and Communication
Regular training sessions will be conducted to ensure all employees understand their responsibilities under the ABAC Policy. Communication materials will be provided to reinforce the importance of ethical conduct and compliance.

Reporting and Whistleblowing
Employees and third parties are encouraged to report any suspected violations of this ABAC Policy. Reports can be made confidentially and anonymously through our whistleblowing hotline or email. We guarantee protection against retaliation for those who report in good faith.

Consequences of Non-Compliance
Non-compliance with this ABAC Policy may result in disciplinary action, including termination of employment or contracts, and may lead to legal consequences.

Review and Updates
This ABAC Policy will be reviewed annually and updated as necessary to ensure its effectiveness and alignment with current laws and regulations.

Contact Us
For questions or concerns about this ABAC Policy, please contact us at:

W&A Consulting Co., Ltd
Email: waconsulting@waco.com.vn
Tel: +84 85 859 9793
Address: 18th Floor, Vincom Center Dong Khoi Building, District 1, Ho Chi Minh City

We are dedicated to upholding integrity and transparency in all our business dealings. Thank you for supporting our commitment to ethical conduct.