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EMPLOYEES REPORTING CHANNEL                                                                                     INTERNAL AUDIT

        A reporting channel was made available to all employees   The objective for 2017 is to enhance the use of the   The purpose of the Corporate Audit department is to   evaluating risks and potential signs of human rights
        who are free to report any alleged infringements of the   MSC reporting channel by raising awareness among      continuously, independently and objectively evaluate   and labour rights issues within MSC agencies. Further-
        MSC Code of Business Conduct, as well as any mis-  all employees worldwide. In this regard, MSC plans to        and report to the senior leadership the effective-  more, the Corporate Audit department is in the process
        conduct or violation of any kind. MSC takes potential    strengthen the cooperation and collaboration of the    ness of internal controls put in place, as well as the    of educating and raising awareness of MSC agencies’
        violations very seriously. MSC will fairly investigate    relevant  departments  at  the  headquarters.  The  aim    compliance of MSC agencies’ procedures with MSC’s   management concerning human rights issues.
        each allegation with care, discretion and confidentiality.   is to create a formal process to strengthen the    instructions. The department ensures the appropriate   The Corporate Audit department benefits from the
        There shall be no retaliation against any employee   centralisation of the reporting channel at the head-       conduct of the agencies.                      strong support of MSC’s senior leadership in the pro-
        making  a  report  in good  faith.  Once  received,    quarters and to consolidate the existing data.           The Corporate Audit department communicates   motion  of human rights and labour rights. The de-
        complaints are carefully evaluated. Depending on                                                                and reports important information about the areas   partment observes the overall well-being of employ-
        the seriousness of the allegation, the MSC Audit                                                                of improvements to various stakeholders. It allows   ees. It ensures MSC agencies have the appropriate
        department is put on notice and may investigate the                                                             the implementation of prompt remedial actions.    procedures to comply with local laws including local
        allegations on-site.                                                                                            On  average, 20 MSC agencies are audited every year.   labour laws and market standards. Moreover, whenever
                                                                                                                        The internal audit methodology has been reviewed   deemed necessary, MSC appoints external auditors to
                                                                                                                        to enhance due diligence and increase awareness in   perform on-site external audits.








        80      BUSINESS ETHICS AND PROTECTION OF HUMAN RIGHTS                                                                                                                      MSC SUSTAINABILITY REPORT 2016  81
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