{"id":777,"date":"2026-02-02T17:33:50","date_gmt":"2026-02-02T16:33:50","guid":{"rendered":"https:\/\/www.macalea.com\/grundsaetze-zur-sorgfaltspflicht\/"},"modified":"2026-02-03T14:26:03","modified_gmt":"2026-02-03T13:26:03","slug":"principles-of-due-diligence","status":"publish","type":"page","link":"https:\/\/www.macalea.com\/en\/principles-of-due-diligence\/","title":{"rendered":"Principles of due diligence"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Principles of due diligence<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Principles on Human Rights and Environmental Due Diligence (HREDD)\n\n<\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

1. Purpose and Self-Understanding<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Our company is committed to respecting internationally recognized human rights and to protecting the environment throughout the entire value chain. These principles describe our understanding of human rights and environmental due diligence (HREDD) and define the guidelines for responsible corporate conduct.<\/p>

In doing so, we are guided by:<\/p>

  • the UN Guiding Principles on Business and Human Rights,<\/li>
  • the OECD Guidelines for Multinational Enterprises,<\/li>
  • the Core Labour Standards of the International Labour Organization (ILO),<\/li>
  • relevant international environmental agreements.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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
    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    2. Scope of Application<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    These principles apply to all employees, managers, and corporate bodies of our company. In addition, we expect our business partners, suppliers, and service providers to comply with comparable standards or to work toward implementing them.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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
    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    3. Our Responsibility for Human Rights<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    We respect all internationally recognized human rights. These include in particular:<\/p>

    • the prohibition of child labor and forced labor,<\/li>
    • the protection of freedom of association and collective bargaining,<\/li>
    • non-discrimination and equal opportunities,<\/li>
    • safe and healthy working conditions,<\/li>
    • reasonable working hours and fair, living wages,<\/li>
    • protection against harassment, violence, and inhumane treatment.<\/li><\/ul>

      We tolerate no human rights violations \u2013 neither within our own business operations nor among our direct business partners.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

      \n\t\t\t\t
      \n\t\t\t\t\t\t\t
      \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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
      \n\t\t\t\t\t\t
      \n\t\t\t\t\t
      \n\t\t\t
      \n\t\t\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t

      4. Our Responsibility for the Environment and Climate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t

      4a. Fair Trade and Responsible Sourcing<\/strong><\/h4>

      A key component of our human rights and environmental due diligence is the promotion of fair trade practices. Wherever possible, we prioritize Fairtrade principles and other recognized sustainability and social standards in our procurement and collaboration with suppliers.<\/p>

      \u00a0<\/p>

      Fairtrade stands for fair prices, safe working conditions, transparency, and the protection of the environment and natural resources. By adhering to Fairtrade standards, we contribute to:<\/p>

      \u2022 improving the income and living conditions of producers, particularly in high-risk countries,<\/p>

      \u2022 combating child and forced labor,<\/p>

      \u2022 promoting equality and participation,<\/p>

      \u2022 supporting environmentally sound production methods and the use of sustainable raw materials.<\/p>

      We understand long-term and close partnerships as an effective tool for risk minimization within our HREDD processes. However, they do not replace our own responsibility for risk analysis and the implementation of appropriate prevention and remediation measures.<\/p>

      In dialogue with our business partners, we are working to strengthen the principles of human rights and environmental due diligence (HREDD) and to anchor them in our supply and value chains in the long term.<\/p>

      \u00a0<\/p>

      4b. Our Responsibility for the Environment and Climate<\/strong><\/h4>

      Protecting the environment is an integral part of our corporate responsibility. We are committed to:<\/p>

      • avoiding or minimizing environmental impacts,<\/li>
      • using natural resources responsibly,<\/li>
      • reducing emissions, waste, and pollutants,<\/li>
      • complying with applicable environmental laws and standards,<\/li>
      • integrating environmental and climate risks into business decisions.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t
        \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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
        \n\t\t\t\t\t\t
        \n\t\t\t\t\t
        \n\t\t\t
        \n\t\t\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t

        5. Implementation of Due Diligence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t

        Corporate due diligence serves to systematically embed responsible conduct within the company. It includes the identification, assessment, and management of human rights and environmental risks, as well as the obligation to take effective measures, monitor their implementation, and report on them transparently.<\/p>

        To fulfill our human rights and environmental due diligence obligations, we pursue a continuous and appropriate process:<\/p>

        5.1 Risk Analysis<\/h4>

        We regularly identify and assess actual and potential risks to human rights and the environment within our own business operations and among our business partners.<\/p>

        5.2 Preventive Measures<\/h4>

        Based on the risk analysis, we take appropriate and effective measures to prevent identified risks. These include, among others, internal policies, training programs, clearly defined responsibilities, and contractual requirements for business partners.<\/p>

        5.3 Remedial Measures<\/h4>

        If we identify actual adverse impacts on human rights or the environment, we work toward ending or minimizing them and take appropriate remedial actions.<\/p>

        5.4 Effectiveness Review and Monitoring<\/h4>

        We regularly review the effectiveness of our measures and adjust them as necessary. In doing so, we take into account internal findings as well as developments in our supply and value chains.<\/p>

        5.5 Grievance Mechanism<\/h4>

        We provide appropriate and accessible channels through which employees and external stakeholders can report information on human rights or environmental risks and violations. Reports are handled confidentially and without disadvantage to the reporting person.<\/p>

        5.6 Documentation and Reporting<\/h4>

        We document the fulfillment of our due diligence obligations and report transparently and comprehensibly on material risks, measures taken, and their effectiveness.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

        \n\t\t\t\t
        \n\t\t\t\t\t\t\t
        \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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
        \n\t\t\t\t\t\t
        \n\t\t\t\t\t
        \n\t\t\t
        \n\t\t\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t

        6. Responsibility and Governance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t

        Overall responsibility for the implementation of these principles lies with the management. All employees are encouraged to contribute to compliance with these principles through their conduct.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

        \n\t\t\t\t
        \n\t\t\t\t\t\t\t
        \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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
        \n\t\t\t\t\t\t
        \n\t\t\t\t\t
        \n\t\t\t
        \n\t\t\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t

        7. Expectations of Business Partners<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t

        We expect our business partners to:<\/p>

        • respect human rights and environmental standards,<\/li>
        • comply with applicable laws,<\/li>
        • address risks within their supply and value chains,<\/li>
        • cooperate constructively in developing solutions in the event of identified violations.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t
          \n\t\t\t\t\t\t\t
          \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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
          \n\t\t\t\t\t\t
          \n\t\t\t\t\t
          \n\t\t\t
          \n\t\t\t\t\t\t
          \n\t\t\t\t
          \n\t\t\t\t\t

          8. Continuous Improvement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t
          \n\t\t\t\t\t\t\t\t\t

          These principles are reviewed regularly and adjusted as necessary to reflect new legal requirements, international standards, and internal company developments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

          \n\t\t\t\t
          \n\t\t\t\t\t\t\t
          \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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
          \n\t\t\t\t\t\t
          \n\t\t\t\t\t
          \n\t\t\t
          \n\t\t\t\t\t\t
          \n\t\t\t\t
          \n\t\t\t\t\t\t\t\t\t

          These principles enter into force upon publication and form part of our corporate responsibility and sustainability strategy.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

          \n\t\t\t\t
          \n\t\t\t\t\t\t\t
          \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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":"

          Principles of due diligence Principles on Human Rights and Environmental Due Diligence (HREDD) 1. Purpose and Self-Understanding Our company is committed to respecting internationally recognized human rights and to protecting the environment throughout the entire value chain. These principles describe our understanding of human rights and environmental due diligence (HREDD) and define the guidelines for […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-777","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.macalea.com\/en\/wp-json\/wp\/v2\/pages\/777","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.macalea.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.macalea.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.macalea.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.macalea.com\/en\/wp-json\/wp\/v2\/comments?post=777"}],"version-history":[{"count":5,"href":"https:\/\/www.macalea.com\/en\/wp-json\/wp\/v2\/pages\/777\/revisions"}],"predecessor-version":[{"id":783,"href":"https:\/\/www.macalea.com\/en\/wp-json\/wp\/v2\/pages\/777\/revisions\/783"}],"wp:attachment":[{"href":"https:\/\/www.macalea.com\/en\/wp-json\/wp\/v2\/media?parent=777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}