InvestigationsCompliance ManagementCorporate Integrity

Ethisches Verhalten am ArbeitzplatzEthisches Verhalten am Arbeitzplatz7. Treffen Netzwerk Lehrstuhl Human Resource Management Zürich, 7 November 2012

4N6 Factory GmbH

Spot the differencesSwitzerland vs HollandSwitzerland vs. Holland

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 1

What about cycling?He lost 7 Tour de France victories, Livestrong and the sponsors. Claims ahead. g p

“As yet, there is no indication that Armstrong will ever come clean about, or rebut, his role in what USADA dubbed “the most sophisticated, professional and successful doping program that sport has ever seen” despite the fact that 11 former teammates have testified against him, offering first-hand accounts of the champion injecting himself with banned substances, undergoing blood transfusions, conspiring to evade and outfox drug tests, demanding that key teammates dope, as well, and threatening those in position to expose him.”

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 2

...were we too naive or did we desperately want to believe?

What about the bankers?Bottom line: USD 2.3 mld and 5,000 jobs.j

“I am devastated to have put UBS in that position," he told the court. "I'm devastated p ,

that my friends lost their jobs. I'm devastated that in order to tell the world who I am I have to tell things about my organization that they

wouldn't want me towouldn t want me to."But in the end, the reason I'm most sad is because the losses weren't the result of

dishonesty or fraudulent behavior They were dishonesty or fraudulent behavior. They were the result of a group of traders asked to do

too much with too little resources."

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 3

...scape goating or blaming the system?

Occupational fraud and misconductBreakdown of incidents by typey yp

Source: The Network Inc., 2012 Corporate Governance and Compliance Hotline Benchmarking Report

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 4

a role for HR in at least 50% of the cases

Watching the signsHR in pole positionp p

Source: Association of Certified Fraud Examiners; Report to

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 5

Examiners; Report to the Nation 2012

Whistleblowing: the inconvenient truth about Switzerlandfrom a dutch perspective..from a dutch perspective

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 6

Observing vs. reporting misconductUnited States

Source: Ethics Resource Center, Retaliation; When whistleblowers

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 7

whistleblowers become victims

Observing vs. reporting misconductdifferences explainedp

Source: Ethics Resource Center, National Business Ethics Survey® of Fortune 500® EmployeesEthics Survey® of Fortune 500® Employees

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 8

Relevance for Switzerland?

Whistleblowing in Switzerland Hero or State Enemy?y

Margrit Zopfi Esther Wyler

Christoph MeiliBradley Birkenfeld

Fair?

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 9

Would you hire them?

Building a culture of integrityTone at the top is crucialp

Source: Ethics Resource Center, National Business Ethics Survey® of Fortune 500® Employees

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 10

What’s the role for HR?

Building a culture of integrityCrucial role for HR

1. Observing behavioral red flags2 Managing HR related cases2. Managing HR related cases3. Management Development4. Training (code, values etc.)5. Developing performance measurement / management systems and incentive systems6. Defining roles and repsonsibilties in functions7 Hiring people background checks7. Hiring people – background checks8. Firing people – upholding standards

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 11

Disclaimer guide (insert appropriate disclaimer)

Thank you!Peter Jonkeremail: peterjonker@4n6 factory comemail: peterjonker@4n6-factory.comcell: + 41 79 928 53 71

4N6 FactoryThurgauerstrasse 60Thurgauerstrasse 60CH-8050 ZürichPhone: +41 44 340 15 25Fax: +41 44 340 15 27Web: www 4n6 factory com

© 2012 4N6 Factory GmbH. All rights reserved. 4N6 and the 4N6 Factory logo are registered trademarks of 4N6 Factory GmbH. Printed in Switzerland. 12

Web: www.4n6-factory.com