This manual is a set of measures adopted by Bequisa and Degesch do Brasil to ensure compliance with internal rules and regulations (policies, procedures, manuals and guidelines) and external as well (regulatory bodies within the standards required for the segment in the areas of labor, tax, accounting, financial, environmental, legal, social security, ethics, among others), voluntarily undertaken by the organization.


The creation of this document aims to clarify Compliance within the companies in order to help the understanding and the participation of each employee in the building of a culture of compliance.


The Compliance Program assists in the prevention of risks, anticipation of problems, recognition of unlawful situations, reputation promotion, awareness, cost reduction, among others.


It represents an important instrument of corporate integrity, describing the company¬īs commitments to the promotion of the highest ethical values and transparency in the conduct of their business, with zero tolerance of fraud, corruption and money laundering.


Attitudes inconsistent with this document will be subject to sanctions set forth in laws, rules and internal documents.


Companies are subject to anti-corruption laws and regulations, including but not limited to Decree No. 12.846/2013 (Anti-Corruption Law), Decree No. 8.420/2015 (Decree regulating the objective administrative accountability of legal entities (partners and employees) for the practice of acts against public administration, either national or foreign), Law 8.137/1990 (crimes against the tax and economic order and against consumer relations), Decree Law No. 2.848/1940 (Penal Code), and Law no. 12.529/2011.


This manual may be revised whenever necessary by senior management.