hsp Handels-Software-Partner GmbH is one of Germany’s leading developers of accounting software. We have taken our social responsibility very seriously ever since the company was founded (see www.hsp-software.de/soziale-verantwortung) and view every single customer relationship as a partnership.
Through this policy statement, we are making a specific commitment to respecting human rights and the environment, and to taking responsibility for our supply chain and value chain. This thus becomes an integral part of our corporate culture.

In accordance with the United Nations Guiding Principles on Business and Human Rights (UNGP), we are committed to the standards set out in the following internationally recognised human rights instruments:

• United Nations Universal Declaration of Human Rights
• Principles of the United Nations Global Compact (UNGC)
• The Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises
• United Nations International Covenant on Civil and Political Rights
• United Nations International Covenant on Economic, Social and Cultural Rights
• Core labour standards of the International Labour Organisation (ILO) relating to labour and social standards
• Charter of Fundamental Rights of the European Union
• Diversity Charter
• European Convention for the Protection of Human Rights and Fundamental Freedoms
• Basel Convention on the Control of Transboundary Movements of Hazardous Wastes.

We oppose any violation of internationally recognised human rights and are particularly committed to the following human rights:

• Prohibition of child labour
• Prohibition of slavery and all forms of forced labour
• Safeguarding land rights
• Protection of labour rights and health and safety at work
• Fair remuneration for work performed
• Safeguarding the right to form coalitions, associations and to take collective action
• Lawful deployment of private and public security forces
• Prohibition of discrimination

We also put our commitment to rejecting all forms of discrimination into practice internally. In our recruitment policy, background, sexual orientation, gender identity or faith play no part. For us, only character and skills count.

We are also particularly committed to supporting refugees. As part of the German business community’s integration initiative „Wir zusammen“ (www.wir-zusammen.de) we help refugees make a fresh start in their careers. Since 2016, we have also been offering IT work placements for refugees. During these placements, young people gain valuable insights into how a software company operates, such as the development and marketing of software products. Through our programme for refugees, we aim to demonstrate that Germany is a tolerant and open country, whilst at the same time sending a united and inspiring message of integration and humanity.

We believe that human rights are closely linked to environmental rights, and that long-term economic viability is only possible if we take our responsibility towards people and the environment seriously. We are therefore committed to respecting human rights and environmental concerns equally, both within our own business operations and across our global supply chains, and to ensuring that we prevent any breaches of these rights and provide those affected with access to redress.

We are committed to global environmental agreements and national environmental legislation, and we condemn any form of damage to or destruction of our environment.

For many years now, we have regarded sustainability as a fundamental principle of our business operations. In order to preserve all resources for future generations in the long term, all our activities must be socially just and environmentally sustainable (see www.hsp-software.de/nachhaltigkeit). A dedicated sustainability team is committed to managing our activities in this area (energy saving, reducing paper and plastic use, electric mobility, waste separation, eco-friendly cleaning, etc.).

Our existing approach to sustainability is now being expanded to include the sustainable fulfilment of our human rights-related due diligence obligations.

We will incorporate all processes introduced within our company as a result of this policy statement into the written outline and description of our organisation’s procedures, which forms part of our Compliance Policy (see www.hsp-software.de/verfahrensdokumentation).

In our efforts to uphold human rights and environmental standards, our focus is first and foremost on our own employees:

• Staff, interns, working students and apprentices.

By signing this declaration, you undertake to behave appropriately and lawfully towards colleagues, business partners and suppliers.

We expect our business partners and direct suppliers to also adhere to our standards, to commit to establishing appropriate due diligence processes, and to pass on these expectations to their own employees and suppliers.

We expressly draw the attention of new business partners and suppliers to this when we enter into a business relationship with them.

We will communicate this policy statement regularly both internally (e.g. to staff) and externally (e.g. to suppliers). The current version will be available on our website (www.hsp-software.de) stored.

We provide our employees and our direct suppliers with the knowledge they need to understand our values and our approach to risk. In this way, we raise their awareness of human rights and environmental due diligence obligations, particularly with regard to any areas of our supply chain that may be prone to risk.

Our aim is to protect those potentially affected as part of a systematic risk management approach, and to identify, prevent or, at the very least, minimise adverse impacts on human rights and the environment at an early stage.

In this context, hsp Handels-Software-Partner GmbH has decided to implement various types of preventative measures:

• Identification of risks: Requesting the most relevant suppliers to carry out a self-assessment of any potential risks.
• Amendment of contractual agreements: An agreement with suppliers that their collaboration with us shall be based on and governed by this policy statement.
• Establishment of a complaints office: Anyone wishing to report actual or alleged breaches may contact this office.

These measures provide us with a sound basis of information for identifying and mitigating risks.

The management of hsp Handels-Software-Partner GmbH assumes primary responsibility for ensuring respect for human rights and the environment in our business activities, as well as in the upstream and downstream supply and value chains. It oversees the company’s risk management and ensures its operational implementation.

The operational implementation of human rights and environmental due diligence processes involves the Administration, Development, Marketing and Consulting/Support departments within the organisation, which provide the necessary staff resources and report on their findings both regularly and on an ad hoc basis.

In order to gain a sufficient understanding of the potential and actual adverse risks and impacts of our business activities on people throughout the entire value chain, we will carry out an analysis of human rights and environmental risks and impacts in relation to the key products and services we source.

The first data-driven risk analysis will begin in the second quarter of 2024. The necessary prioritisation will be carried out according to the following criteria:

• Nature and scope of business activities
• Probability of occurrence
• Severity of a potential injury
• Ways to exert influence
• Contribution to the cause.

This analysis is to be continued on an ongoing basis. Should there be reasonable grounds to suspect that breaches have already occurred, or if we receive specific evidence to that effect, we will respond in each case by conducting an investigation as appropriate.

An appropriate and effective complaints management system is an integral part of our processes, designed to effectively prevent and remedy breaches of human rights and environmental standards.

hsp Handels-Software-Partner GmbH therefore provides a publicly accessible and confidential reporting channel through which anyone, regardless of the existence or nature of any contractual or business relationship, can report actual or suspected breaches by the company, business partners or suppliers at any time. The reporting address is: compliance@hsp-software.de.

The system enables those affected to submit reports of all kinds and complaints, either by name or anonymously. Access options in English are also available.

We encourage our staff to report any suspected breaches of this statement of principles.

Enquiries and complaints are handled by Ms Bianca Jung and Ms Stefanie Liese, who are impartial, independent and bound by a duty of confidentiality. In addition, the company’s management is informed of the complaint.

Confidentiality and the protection of whistleblowers are our top priorities. We ensure, as far as possible and within our sphere of influence, that whistleblowers are protected from discrimination and reprisals in connection with the reports and complaints they submit.

Should a breach only be identified after it has occurred, we will focus our efforts on minimising its impact and remedying the breach as quickly as possible. Within the limits of our capabilities, we work to put a stop to the business activities causing the breach or to ensure that they comply with human rights and environmental standards.

At least once a year – and as and when necessary – the effectiveness of our due diligence processes is reviewed in order to continue to identify, prevent, remedy or mitigate adverse human rights or environmental impacts. This process is integrated into our existing control system (www.hsp-software.de/iks-internes-kontrollsystem-software).

If you have any queries regarding this policy statement or other issues relating to human rights or environmental law, please contact Mr Paul Liese (email: p.liese@hsp-software.de).

This policy statement on respect for human rights and the environment comes into force on 1 April 2024. It was adopted on 14 March 2024 by the management of hsp Handels-Software-Partner GmbH. We will update it as soon as we identify any new or emerging risks.

Hamburg, 14 March 2024

Paul Liese
Managing Director
hsp Handels-Software-Partner GmbH