{"id":5863,"date":"2025-04-29T10:10:09","date_gmt":"2025-04-29T08:10:09","guid":{"rendered":"https:\/\/qltlex.com\/?page_id=5863"},"modified":"2025-04-29T11:24:46","modified_gmt":"2025-04-29T09:24:46","slug":"code-of-conduct","status":"publish","type":"page","link":"https:\/\/qltlex.com\/en\/code-of-conduct\/","title":{"rendered":"Code of Conduct"},"content":{"rendered":"\t\t
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Code of Conduct<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Code of Conduct<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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  1. \n

    INTRODUCTION<\/b><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

    <\/p>\n

    QLT\nis a law and tax firm established as a professional association\noffering legal and tax advice and assistance to Italian and foreign\ncompanies in all areas of law, with its own offices in Rome and\nMilan.<\/span><\/p>\n

    With\nthe awareness of the importance of integrating professional success\nwith Environmental, Social and Governance (ESG) principles, QLT LAW &\nTAX – Studio Legale e Tributario Associato (hereinafter, the \u201cFirm\u201d)\n– adopts and promotes high standards of conduct towards all its\nprofessionals, employees and collaborators.<\/span><\/p>\n

    ESG\naspects are systematically integrated into all of the Firm’s\noperations, making sustainability an integral part of daily processes\nand practices.<\/span><\/p>\n

    The\nFirm is guided by the principles of the United Nations Global\nCompact, which promotes the adoption of international standards on\nhuman rights, working conditions, environmental protection and\nanti-corruption.<\/span><\/p>\n

    Therefore,\nthe Firm believes it is essential that each member of the\norganization recognizes the value of the trust placed in its business\nand is responsible for it, thus contributing to solid, transparent\nand lasting growth. Ethical and responsible behavior is the basis for\nbuilding and maintaining relationships of esteem and trust with\ncolleagues, clients, counterparties and the community at large.<\/span><\/p>\n

    This\nCode of Conduct is also consistent with the principles of\nprofessional ethics set forth in the Forensic Code of Ethics and the\nCode of Ethics of Certified Public Accountants; it forms an integral\npart of the procedures and practices adopted by the Firm, which are\nconsidered fundamental in the performance of its professional\nactivities, as well as the rules of conduct that all those acting on\nbehalf of the Firm are required to comply with.<\/span><\/p>\n

    <\/p>\n\n

      \n \t
    1. \n

      SCOPE\nAND ADDRESSEES<\/b><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

      <\/p>\n\n

        \n \t
      1. \n

        This\nCode of Conduct applies to:<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

          \n \t
        1. \n

          Partners,\nassociates and trainees (\u201cProfessionals\u201d);<\/span><\/span><\/p>\n<\/li>\n \t

        2. \n

          employees\n(\u201cEmployees\u201d);<\/span><\/span><\/p>\n<\/li>\n \t

        3. \n

          third\nparties working with the Firm in any capacity (“Third\nParties”), <\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

          (Professionals,\nEmployees and Third Parties collectively the “Addressees”)<\/span><\/span><\/p>\n

          Compliance\nwith the Code is binding on all Addressees.<\/span><\/span><\/p>\n\n

            \n \t
          1. \n

            The\nCode of Conduct is distributed to all Addressees and posted on the\nFirm’s website.<\/span><\/span><\/p>\n<\/li>\n \t

          2. \n

            Addressees\nmust:<\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

              \n \t
            • \n

              be\nfamiliar with the Code of Conduct and comply with its provisions;<\/span><\/span><\/p>\n<\/li>\n \t

            • \n

              refrain\nfrom conduct contrary to its principles;<\/span><\/span><\/p>\n<\/li>\n \t

            • \n

              seek\nclarification in case of doubts of interpretation;<\/span><\/span><\/p>\n<\/li>\n \t

            • \n

              promote\nconduct and procedures that are in line with the best practices\ndeveloped nationally and internationally in the ESG field.<\/span><\/span><\/p>\n<\/li>\n<\/ul>\n

              <\/p>\n\n

                \n \t
              1. \n

                ENVIRONMENTAL\nSTANDARDS<\/b><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

                <\/p>\n

                The\nFirm is committed to minimizing its environmental impact through:<\/span><\/p>\n\n

                  \n \t
                • \n

                  Responsible\nuse of resources: reduction of energy, water and paper consumption\n(promotion of digitization). <\/span><\/span><\/p>\n<\/li>\n<\/ul>\n

                  Great attention is\npaid, in particular, to the proper use of heating and air\nconditioning systems. The same are turned off during the absences of\nProfessionals\/Employees, at night and on weekends. In meeting rooms,\nthese systems are turned on only a few minutes before the start of a\nmeeting. Lighting in the passage areas is turned on based on people’s\naccess and automatically turned off if there is no movement, after a\npredetermined time frame has elapsed. <\/span>The\nuse of stairs and not elevators is recommended.<\/span><\/p>\n\n

                    \n \t
                  • \n

                    Sustainable\nwaste management (these are small quantities and non-hazardous):\nseparate collection, proper disposal of printer toner and electronic\nmaterials. <\/span><\/p>\n<\/li>\n<\/ul>\n

                    In addition, since\nits incorporation, the Firm has adopted a plastic free policy for all\nits offices in order to limit the use of plastic as much as possible.\nEach Professional and Employee has a water bottle and can make use of\nthe still and sparkling water dispensers located in the various areas\nof the Firm; it is forbidden for Professionals and Employees to bring\ninto the offices and make use of \u201cdisposable\u201d plastic plates,\nglasses and crockery. Water and other beverages are offered to\nclients through glass bottles and glasses, ceramic cups or highly\nrecyclable material.<\/span><\/p>\n\n

                      \n \t
                    • \n

                      Sustainable\nmobility: encouraging low-impact transportation practices (public\ntransportation, car sharing, cycling, smart working). In particular,\nthe Firm is equipped with a computer and communication system that\nallows Professionals and Employees to be able to access any\nresources and materials remotely, thus allowing them to limit\ntravel, trips and in-person meetings where not necessary.<\/span><\/span><\/p>\n<\/li>\n \t

                    • \n

                      Sustainable\nsuppliers: preference for suppliers and partners who adopt\nresponsible environmental practices.<\/span><\/span><\/p>\n<\/li>\n<\/ul>\n

                      <\/p>\n

                      <\/p>\n\n

                        \n \t
                      1. \n

                        HUMAN\nRIGHTS AND SOCIAL RESPONSIBILITY<\/b><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

                        <\/p>\n

                        4.1. The\nFirm acts in full compliance with national regulations on human\nrights, labor protection, and international conventions. It is guided\nby the principles contained in the Universal Declaration of Human\nRights, the United Nations Guiding Principles on Business and Human\nRights, and the core standards of the International Labor\nOrganization (ILO), and is committed to promoting fair and decent\nconditions in every sphere of its activity.<\/span><\/p>\n

                        4.2. The\nFirm opposes all forms of discrimination against Addressees and\ncandidates, regardless of race, gender, age, religion, political\nopinion, ethnic or social origin, disability, sexual orientation,\nnationality or union membership. These principles apply to all stages\nof the employment relationship, from recruitment to training, from\npromotion to compensation.<\/span><\/p>\n

                        4.3. The\nFirm ensures safe, fair and dignified work environments, in\ncompliance with regulations on hours, pay and privacy. <\/span><\/p>\n

                        4.4. The\nFirm ensures timely and correct payment of wages in line with legal\nrequirements, including minimum wage, overtime and mandatory\nbenefits.<\/span><\/p>\n

                        4.5. The\nFirm implements all necessary measures to ensure health, safety and\nwelfare in the workplace. Appropriate systems are in place to\nidentify, prevent and manage work-related risks, with the aim of\nprotecting the physical and mental integrity of the Addressees and\nminimizing occupational injuries and illnesses. Great attention is\nalso paid to mental and physical health and the promotion of\nwork-life balance.<\/span><\/p>\n

                        4.6. The\nFirm promotes the performance by Professionals of pro bono activities\nwith special focus on school education, environmental protection, and\nassistance to innovative start-ups.<\/span><\/p>\n

                        <\/p>\n

                        <\/p>\n\n

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                        1. \n

                          INTEGRITY\nAND COMPLIANCE<\/b><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

                          <\/p>\n

                          5.1. The\nFirm bases its business relations on integrity and fairness. It is\nconstantly engaged in verifying compliance with all applicable laws,\nsectoral regulations and relevant internal provisions in order to\nprevent economic crimes and unlawful conduct.<\/span><\/p>\n

                          5.2. The\nFirm ensures strict protection of confidential information,\npreventing its unauthorized dissemination and ensuring its use only\nfor the Firm’s purposes agreed upon in advance.<\/span><\/p>\n

                          5.3. The\nFirm is committed to the protection of personal and confidential data\nof Addressees and clients, storing them only when strictly necessary\nor required by law, in accordance with the General Data Protection\nRegulation (GDPR).<\/span><\/p>\n

                          5.4. Any\npotential conflict of interest is promptly reported and handled in a\ntransparent manner. The Firm’s decisions are based on objective\ncriteria and are never influenced by personal interests. <\/span><\/p>\n

                          5.5. Offering\nor receiving benefits to obtain undue business favors is prohibited.\nThe Firm strictly prohibits any form of corruption, including\ndonations or contributions to public officials or similar figures.<\/span><\/p>\n

                          <\/p>\n

                          <\/p>\n

                          <\/p>\n\n

                            \n \t
                          1. \n

                            IMPLEMENTATION\nOF THE CODE OF CONDUCT<\/b><\/span><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

                            <\/p>\n

                            6.1. The\nfirm ensures that this Code of Conduct is accessible to all\nAddressees by personally sending it to the partners of the firm,\nensuring their adherence, and posting it on the official website.\nWhere there are more restrictive regulations, these take precedence\nover the general principles described herein.<\/span><\/p>\n

                            6.2. All\nPartners of the Firm are committed to setting an example in the\nimplementation of the principles underlying the Code of Conduct, as\nwell as to constantly monitor the implementation of the principles of\nthe Code of Conduct, including with a view to improving them over\ntime. The Firm shall supervise the effective compliance with the Code\nof Conduct, censuring conduct that deviates from the principles and\ndeviating behavioral norms.<\/span><\/p>\n

                            6.3. All\nAddressees are encouraged to report violations of the Code of\nConduct, especially those related to unlawful practices. Reports may\nbe made through the following channels:<\/span><\/p>\n

                            –\ninternally: by contacting the relevant Partner; <\/span><\/p>\n

                            –\nanonymously: by email to info@qltlex.com.<\/span><\/p>\n

                            The\nFirm guarantees the confidentiality of whistleblowers and the absence\nof retaliation.<\/span><\/p>\n

                            <\/p>\n

                            This\nCode of Conduct was approved and put into execution on May 5, 2025<\/span><\/p>\n<\/li>\n<\/ol>\n

                            <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                            Code of Conduct Code of Conduct INTRODUCTION QLT is a […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-builder.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5863","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nCode of Conduct - QLT Law & Tax<\/title>\n<meta name=\"description\" content=\"CODE OF CONDUCT (Environmental, Social and Governance) - May 2025 - QLT LAW & TAX Studio Legale e Tributario Associato\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/qltlex.com\/en\/code-of-conduct\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Code of Conduct - QLT Law & Tax\" \/>\n<meta property=\"og:description\" content=\"CODE OF CONDUCT (Environmental, Social and Governance) - 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