Accepting gifts and entertainment from business partners or offering such favors undermine
our credibility. It makes ABB vulnerable to accusations that business decisions are
influenced by factors others than merit.
Employees must therefore not offer, make, seek or accept gifts, payment, entertainment
or services to or from actual or potential business partners which might
reasonably be believed to influence business transactions, which are not within the
bounds of customary business hospitality or which are prohibited by applicable law.