Guidelines and codes

Practical Guide to Conflicts of Interest

19. 02. 2021

conflict of interest

This Practical Guide provides guidance to members of managing and supervisory bodies in identifying, disclosing, managing or eliminating a conflict of interest, and gives useful advice on how to follow good practice.

This does not merely involve compliance with legislation, but also a proactive role of management and supervisory body members and, hence, due diligence in the performance of their functions. When there is no direct legal obligation to identify, disclose, manage and eliminate conflicts of interest, failure to manage the risks involved may have important consequences.

The existence of a conflict of interests does not mean that a member of the management or supervisory body at a company has done anything wrong; it merely means that such conflict must be identified and disclosed, while taking appropriate actions.


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