Code of Ethics

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CODE OF ETHICS 2023

Introduction

The Cook & Chef Institute Foundation is a non-profit foundation which believes in sustainable gastronomy as a fundamental pillar to promote the ethical development of society, the economy and the environment. We promote a diet based on commitment and respect for the environment and for people.

The Foundation’s wish is to inspire people to develop a stronger, healthier and more committed socio-environmental awareness. We rely on the participation and support of international figures, partners and institutions from the world of gastronomy. Together, we create links and alliances with the aim of multiplying the reach of our actions.

The Cook & Chef Institute Foundation has Quality Processes which, together with its Social Responsibility policy, frame each and every one of the actions carried out. In practice, this means having, maintaining and constantly improving an integral process of responsible, sustainable, transparent and audited management and service provision.

In this effort to guarantee the quality of its services, and being aware of the responsibility implicit in the actions it carries out, the Cook & Chef Institute Foundation has developed its Code of Ethics as a complement to the organisation’s policies with the following priority objectives:

To define the principles of the Cook&Chef Institute Foundation.

To promote the ethical management of the organisation.

To increase the transparency of the interventions carried out.

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The foundation

MISSION

The Foundation’s mission is to inspire society to adopt responsible eating habits, promoting conscious, local and high-quality gastronomy. We want to provide the right tools to facilitate the transition to more sustainable living and consumption.

The aim of the Foundation is to promote food based on commitment and respect for the environment and for people, through 4S gastronomy.

Gastronomy of the S

4

Saludable (healthy)

Food has a direct impact on our quality of life. We promote physical and emotional wellbeing.

S

Supportive Satisfactory

Eating means sharing. Sitting at the table is an act of sharing and an opportunity to care for people..

Sustainable

It is our raison d’être. Respecting the environment is fundamental in preserving the value of gastronomy. Gastronomy is the only cultural activity that satisfies all 5 senses. We promote the emotion and enjoyment of the diner.

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VALUES

Our aim is to become a world leader in sustainability through education in gastronomy. We want to ensure that people develop a stronger, healthier and more committed environmental and food awareness.

Integrity Innovation

Social Responsibility Cultural Diversity

COMMITMENTS

V C

The actions carried out by the Cook & Chef Institute Foundation are in line with the mission stipulated in its statutes.

These activities are carried out by professionals and are centred on the concept of addressing social needs.

They are periodically critically reviewed to evaluate their effectiveness and efficiency, as well as the need for programmes to be continued or new ones to be created, and they take societal changes and the needs arising from them into account.

Principles of action

INTEGRITY AND LEGALITY OF THE ACTIONS

The Cook & Chef Institute Foundation is fully committed to the fight against corruption, to full transparency and to compliance with the law in all its actions, particularly in its relations with its main stakeholders. For this reason:

It shall not carry out activities in the private sphere which would infringe regulations or violate the Foundation’s principles in this area.

The offer or acceptance of gifts must be carried out in accordance with the law and the internal rules of the Foundation, the strictest standards being applied in all cases, and any gift offered or accepted which is not legally justifiable, both for the giver and the receiver, is prohibited.

It is forbidden for Foundation staff to attempt to unlawfully influence the actions of its employees (including favours of a personal, professional or employment nature, money, gifts or other advantages). Any gift given directly or indirectly which is intended to benefit the Foundation’s own activities shall be considered a market distortion and an act of corruption.

Offering or granting favours in money or gifts equivalent to money is forbidden.

Individuals working for the Foundation are prohibited from soliciting or offering gifts or promises under any circumstances, and especially if the purpose is not to take part in a public tender or auction, to alienate other bidders, or to agree with other bidders to alter the price of any public tender or auction.

Workers belonging to the Foundation are prohibited from offering or delivering any gift or compensation to civil servants of the Public Administration so that they carry out an act contrary to the duties of their position or stop carrying out an act of their position, especially if the intended action was related to a contract, grant or auction procedure convened by the Administrations or public entities.

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FINANCIAL, ECONOMIC AND FISCAL TRANSPARENCY

The Cook & Chef Institute Foundation undertakes to comply with the legal regime related to the economic management and activity of the Foundation, as well as to comply with the legally established obligations regarding the action, accounting and auditing plan established in Law 50/2002, of 26th December, on Foundations and their Regulations; and Law 49/2002, of 23rd December, on the Tax Regime of Non-Profit Entities and Tax Incentives for Patronage and its Regulations. On this basis:

The Cook & Chef Institute Foundation keeps orderly accounts which are appropriate to its activity, allowing the operations carried out to be followed chronologically. For this purpose, it has a journal, an inventory ledger and annual accounts comprising the balance sheet, the profit and loss account and the notes to the financial statements.

There is an obligation to have the annual accounts externally audited. Where business activities are carried out, the accounts shall be kept in accordance with the provisions of the Commercial Code and the assets and liabilities assigned to the business activities shall be disclosed in the notes to the accounts.

The annual accounts and the action plan, reflecting the objectives and activities to be carried out during the following financial year, shall be communicated to the Sole Protectorate of Foundations of State Competence.

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In light of the above:

The organisation’s records must be complete, orderly and easily understandable.

In cases where documentation or instructions have accounting relevance, they must be supported by complete and correct documentation and recorded in legally established books

The accounting records and related documents should fully and accurately reflect all business transactions and should give a true and accurate view of the Foundation’s records.

Grants shall be justified through the submission of the corresponding supporting documents relating to the expenses and payments made in the execution of the programmes and actions subject to the agreement being referred to. The obligations required of the beneficiary entities in the terms and conditions of each grant shall be complied with at all times.

Individuals employed by the Foundation who are required to submit economic and financial information for the annual accounts and financial reports shall be responsible for ensuring that this information is complete and correct.

All staff are obliged to cooperate and provide the Foundation’s financial, accounting and tax information when required to do so by external audits, courts or tribunals, whenever requested to do so as part of a judicial or administrative procedure initiated for this purpose.

Employees who receive instructions on financial or accounting matters and have doubts about their compliance or believe that they may constitute a criminal liability for the Foundation should immediately notify the Legal Department.

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The Cook & Chef Institute Foundation considers it a priority that the working conditions of our team are fair, equal, based on respect and free from discrimination on the grounds of race or ethnic origin, gender, religious beliefs, opinion or any other personal or social condition or circumstance.

In particular, in its actions, the Cook&Chef Institute Foundation defends and implements the principle of equal opportunities between men and women, seeking to overcome the gender biases which may lead to discrimination and rejecting all forms of direct and indirect discrimination.

In this sense, we believe that a work team based on equality and respect, without any discrimination of its members, will produce better and higher quality results, with a favourable impact on the health of the workforce.

To this end, the Foundation carries out actions to protect against and prevent discrimination and harassment of any employee, both in the workplace and in contact with external parties.

RESPECT FOR EQUALITY AND ANTI-DISCRIMINATION PROTECTION OF THE INTEGRITY OF INDIVIDUALS

We consider the protection of the physical or moral integrity of the people attended to in any of our centres and/or programmes to be a priority. For this reason, the Foundation forbids any legal and professional conduct which could result in injury to or degrading treatment of the people it cares for. In order to avoid these situations and to intervene in the event of their occurrence, the organisation has established the appropriate means of prevention and control among its staff.

In this regard, our team must comply with all applicable laws relating to the protection of the individual, especially children or persons who are in a situation of dependency due to their age or physical or mental illness.

Employees who have any doubts in this respect should contact the Legal Department for clarification or interpretation of the applicable regulations.

ENVIRONMENTAL PROTECTION

The Foundation gives first priority to the preservation of the environment by promoting measures which combat climate change and respect biodiversity.

The Foundation ensures the protection of the environment, complying with current legislation and the internal rules of the organisation.

The Foundation works with its suppliers to ensure that they have preventive and corrective measures in place to promote environmental responsibility and sustainability, with effective systems to identify, control and address the environmental impacts of the activities.

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