Corruption harms the reputation of any institution concerned and inevitably leads to loss of confidence in both the general public and close partners. Corruption also causes material damage, e.g., by awarding contracts to companies, although their services are more expensive or of lower quality than those of other providers. The costs, however, that arise (corruption) are included in the invoice.

In case of the German Institute of Development and Sustainability (IDOS) as a grant recipient all this is at the expense of the taxpayers' money. In this respect, IDOS feels obliged to protect itself with all available possibilities of corruption and to sensitise its employees appropriately. In particular, IDOS attaches importance to meet with high ethical standards in its professional work/business.

As expression of its institutional responsibility, IDOS adheres to the Corporate Governance Code of the Federal Government (Code of Conduct). To ensure the observance of these rules, IDOS has implemented the guidelines issued by the federal government to prevent corruption with different modules:

• Identify work areas that are particularly vulnerable to corruption. This risk analysis is repeated at regular terms.
• Minimise the risk of corruption in the identified areas of work organisation through preventive measures, e.g., in the assignment of responsibilities, authority, reporting requirements, and the selection of employees, managers and business partners, e.g., through the application of the "four-eyes" principle and by transparent procedures.
• The designation of a contact person for corruption prevention for both staff members of the Institute and for third parties.
• Comprehensive training and information for employees and periodically renewed sensitisation.
• Systematic and consistent, comprehensive controls of all fields of work

The employees of the Institute are encouraged to adhere to these internal rules and to incorporate the principles of the Code of Conduct against corruption in their daily work.