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Boskalis jaarverslagen 2012

General Business Principles

Boskalis has a Statement of General Business Principles, which is based on international guidelines, including the Universal Declaration of Human Rights. We endorse the principles of the International Labour Organization, the UN Global Compact and the OECD Guidelines for Multinational Enterprises. Boskalis accepts responsibility for matters which lie within its sphere of influence. In the countries where Boskalis operates, we are subject to national legislation and regulations. Boskalis refrains from cultural judgments and acts as a good citizen or guest. We do not do business in countries subject to international and relevant national sanctions. Boskalis reviews its general business principles at least once every two years, most recently at the beginning of 2016. The full text of our Statement of General Business principles can be downloaded from the corporate website.

Bribery and corruption

We do not accept, pay or request bribes or other favors for the purpose of acquiring or bestowing any improper business, financial or personal advantage. Our staff are provided with targeted information and are monitored in regard to regulations and legislation concerning bribery and corruption. General Business Principles can be downloaded from the corporate website.

Whistleblower policy

Boskalis has a whistleblower policy in place that applies to employees reporting alleged irregularities within the company. These include any topic of a general, financial, operational or personal nature that is not in line with our Statement of General Business Principles. The whistleblower policy was reviewed at the beginning of 2016 and can be found on the corporate website.

Agent contracts

In many countries where Boskalis operates it is impossible to conduct business without a local partner or sponsor. The guidelines for collaborating with such a partner are set out in a contract. Agent contracts are monitored as part of the internal audits. The external auditor includes the contracts in the audit of the financial statements.

Tax payments

We believe that a coherent and responsible position on tax is an important element of our CSR strategy. In that context, we have adopted the following tax principles.


Boskalis follows the statutory regulations relating to tax payments and, worldwide, we paid an average of some 15% tax on average over the last five years in more than 50 tax jurisdictions, including more than 30 (according to the OECD) developing countries. Compliance is monitored within a Tax Control Framework.

Business rationale

Tax follows business and profit is allocated to countries in which value is created in accordance with domestic and international rules and standards and applying the arm’s length principle. Boskalis does not seek to avoid taxes through “artificial” structures in tax haven jurisdictions.

Relationship with tax authorities

We seek an open and constructive dialog with tax authorities on the basis of disclosure of relevant facts and circumstances. We aim to enhance clarity and upfront certainty around tax and have covenants in place with Dutch tax authorities.


We are transparent about our approach to tax and our tax position. Disclosures are made in accordance with the relevant domestic regulations, as well as applicable reporting requirements and standards such as IFRS.

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