30 Gifts and hospitality Business courtesies  such as gifts and hospitality  given to or received from custo  mers  suppliers and other business partners are commonly used to build goodwill  and acknowledge appreciation in business relationships  However  these gestu  res of politeness must reflect a valid courtesy of business and may not directly  encourage any business decisions  Thus  we should only accept gifts of a symbolic  value which may be seen as an expression of cordiality  The acceptance of a gift must never place the employee in a position which  makes them beholden to the donor while acting in their capacity as business  partner  or seeking to become one  If so  we should politely  but firmly refuse any gift when it appears inappro  pri ate   unless it is impolite to refuse it  given local customs  In any case  its  acceptance must not oblige us to give anything in return  In particular cases  and  if uncertain about how to react  please contact your immediate superior or the  Corporate Responsibility or Compliance departments   I am working for NKG as an  exporter  The other day I found  myself in a difficult situation   A customer that normally buys  through my sister import com  pany requested me to do direct  business with him  What would be  the right thing to do  NKG s profit center structure  which  constitutes a core strength of our  Group  implies that each company  and therefore employee is primarily  responsible for the success of that  Group company  At the same time   we have established the right of first  refusal at arm s length conditions  when doing business with each  other  Oftentimes  what looks good  in the short term is not in the best  interest of NKG in the long run  When  in doubt  consult with your superior  or Coaching in Hamburg   Preventing corruption  
        
        
        
         
        
          
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