As a general principle, the organization aims to resolve issues and concerns at the lowest level of the organization by ensuring continuous dialogue between placemakers and management at relevant levels. This principle is firmly prescribed in the Global People Standards. The organization acknowledges that certain impacts or concerns may not be addressed or resolved appropriately at a lower organizational level, and the Code of Conduct therefore formally codifies access to the Head of People & Culture, the Head of Legal and the CFO in each of the operating countries for raising concerns. The Speak Up Policy includes a 'no retaliation' principle. Issues and concerns raised via Speak Up channels are monitored through a dedicated function within the Group Internal Audit and addressed in the Business Integrity Committee. Reporting is regularly provided to the Audit & Risk Committee. The volume and categories of concerns and issues raised via Speak Up channels are tracked as a measure for the trust in and effectiveness thereof.