# Code of Conduct – Research Notes

**Last Updated:** 2026-02-21

## Web Research Summary

### Hinweisgeberschutzgesetz (Whistleblower Protection Law)

- **In force:** July 2, 2023 (EU Whistleblower Directive 2019/1937)
- **Scope:** Protects employees, trainees, job applicants, civil servants, solo self-employed, supporters
- **Internal reporting:** Employers with 50+ employees must establish internal reporting channels (oral, written, in-person)
- **Companies <250 employees:** Could share reporting systems; deadline December 17, 2023
- **External reporting:** Bundesamt für Justiz (central); BaFin (financial); Bundeskartellamt (cartel)
- **Protected violations:** Criminal offenses, corruption, fraud, labor/health violations, money laundering, product safety
- **Relevance for Code of Conduct:** Meldestellen, Hinweisgeberverfahren – Code of Conduct should reference internal reporting channels; link to Hinweisgeberschutzgesetz when discussing Verstöße melden

### DCGK (Deutscher Corporate Governance Kodex)

- **Applies to:** Börsennotierte Unternehmen (listed companies)
- **Code of Conduct:** DCGK contains Verhaltensempfehlungen; listed companies often have separate Code of Conduct
- **Relevance:** Mention DCGK in "Für wen gilt" – nicht gesetzlich vorgeschrieben für alle, aber indirekt für börsennotierte Unternehmen

### ESG and Supply Chain

- **Supply chain due diligence:** Lieferkettensorgfaltspflichtengesetz (LkSG) – companies extend Code of Conduct to suppliers
- **Relevance:** "Für wen gilt" – Geschäftspartner, Lieferanten; "Code of Conduct für Lieferanten" PAA

### German HR Standards 2025/2026

- Integrity, legal compliance, mutual respect, non-discrimination
- Human rights, labor standards (UN, ILO)
- Leadership responsibility for role modeling
- Clear procedures for raising concerns (Whistleblower)
- Employee training on compliance

## Competitor H2 Structure (HR Works, Rexx, Papershift)

| Source | H2s |
|--------|-----|
| HR Works | Definition, Für wen gilt, Vorteile, Verstöße, Erstellung (6 Schritte), Beispiele |
| Rexx | Was ist, Wer braucht, Was bewirkt, Inhalte, Erstellen, Vorteile, Vorlage/Struktur, Beispiele |
| Papershift | Definition, Warum wichtig, Für wen gilt, Wer erstellt, Inhalte, Was macht gut, 7 Schritte, FAQ |

## PAA Assessment

- **On-topic:** SISTRIX PAA is HR-focused (Erstellung, arbeitsvertrag, rechtlich bindend, compliance, gesetzlich vorgeschrieben)
- **No paa-questions-manual.json needed** – PAA from SISTRIX is suitable
- **Company-specific PAA:** "wo finde ich den code of conduct von lidl/siemens/etc." → FAQ with generic answer (Unternehmenswebsite, Intranet)