Sustainability & Compliance

At EMAK, we believe that every company has a responsibility to contribute to the common good and support the sustainability of life on our planet. Our policies are shaped by this belief and guide the way we operate across all areas of our business.

Grounded in our core values and ethical commitments, EMAK’s policies are developed in full alignment with the latest frameworks established by the European Union (EU), the United Nations (UN), and other globally recognized institutions that shape the future of ethical, sustainable, and responsible business.

We continuously update our approach in response to evolving international expectations, drawing guidance from:

• European Union (EU) Directives and Regulations
• United Nations (UN) Sustainable Development Goals (SDGs)
• Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises
• International Labour Organization (ILO) Standards on Work and Human Rights
• International Organization for Standardization (ISO) norms on quality, safety, environment, and risk management
• World Economic Forum (WEF) ESG Metrics and Digital Trust Principles
• Other sector-specific frameworks that shape global best practices in governance, transparency, and sustainability

Our policies prioritize:

• ✅ High customer satisfaction through continuous innovation and responsive service
• ⚙️ Operational excellence by integrating efficient, future-focused processes
• 🌿 Protection of natural capital, including air, water, and biodiversity
• ⚖️ Minimizing environmental and social risks across our operations and value chain
• 👥 Fair, inclusive, and equitable working conditions for all employees and stakeholders
• 🧭 Transparent and responsible governance guided by integrity and legal compliance

We aim to keep everyone we work with—our employees, customers, partners, suppliers, communities, and regulators—informed, engaged, and aligned with these global best practices. Our policies serve not only as internal guidance but also as a platform for collaboration with like-minded organizations committed to sustainable progress.

🔗 Our Policy Framework

Each policy below reflects our commitment to ethical, sustainable, and responsible business. Where relevant, we have included links to original source documents and directives for transparency and public access.

✅ Corporate Responsibility & Governance

• Corporate Social Responsibility (CSR) Policy
  In line with the EU Corporate Sustainability Due Diligence Directive (CSDDD)
  Guided by UN Global Compact Principles
• Business Ethics Policy
  Aligned with the EU Charter of Fundamental Rights
• Code of Conduct
  Reflects standards from the UN Code of Conduct for Business
• Whistleblower & Ethics Reporting Policy
  Based on the EU Whistleblower Protection Directive (PDF)

🔐 Integrity, Compliance & Anti-Corruption

• Anti-Bribery and Corruption Policy
  Supports the EU Anti-Corruption Strategy
  Referenced: OECD Anti-Bribery Convention (PDF)
• Anti-Facilitation of Tax Evasion Policy
  In accordance with EU DAC6 Tax Reporting Standards
  Referenced: OECD Tax Transparency Portal

⚖️ Human Rights & Fair Labor

• Anti-Slavery and Human Trafficking Policy
  Based on the EU Strategy on Combatting Human Trafficking
  Supported by ILO Forced Labour Protocol (PDF)
• Human Rights & Ethical Labor Policy
  Guided by UN Guiding Principles on Business and Human Rights (PDF)
  Aligned with EU Charter of Fundamental Rights – Workers’ Rights

🌱 Environmental Responsibility

• Environmental Policy
  In line with the EU Environmental Action Programme
  Connected to UN SDG 13: Climate Action
• Climate Action & Carbon Management Policy
  Based on the European Green Deal
  Referenced: EU Climate Law (PDF)
• Responsible Sourcing & Procurement Policy
  Referenced: EU Sustainable Products Initiative
  Supplemented by OECD Due Diligence Guidance (PDF)

👥 People & Workplace

• Equality, Diversity and Inclusion (EDI) Policy
  Inspired by UN SDG 5: Gender Equality
  Guided by EU Gender Equality Strategy 2020–2025
• Diversity, Equity, Inclusion & Belonging (DEIB) Policy
  Supported by EU Anti-Racism Action Plan
• Safety and Health Policy
  Based on EU-OSHA Guidelines
  Compliant with ISO 45001 – Occupational Health & Safety
  Referenced: ILO Convention No. 155

🔐 Digital Trust & Data Protection

• Data Protection & Information Security Policy
  Compliant with EU General Data Protection Regulation (GDPR) – Full Text (PDF)
  Supported by European Data Protection Board

✅ Our Commitment

We are committed to transparency, inclusion, sustainability, and ethical growth in all aspects of our business. We believe this is essential not only to meet today’s expectations, but to build a better future—together.