Accurate Reporting & Accounting

We create and report true and fair financial and non-financial information

Data integrity is key to our business.

We ensure that any data, information or records which we create, or for which we are responsible, are true and fair. These can take many forms, ranging from the Roche Annual and Finance Reports, research and development data, to our personal travel and expense claims or even our e-mails.

Roche must comply with applicable laws, internal accounting and reporting guidelines and external financial and non-financial reporting standards and ensure that the information it supplies to its stakeholders, such as equity and debt investors, as well as auditors, regulatory agencies and government bodies provides a true and fair view of its financial situation.

We must never make a false or misleading statement or entry in any report, publication record or expense claim.

Falsifying records and accounts or misrepresenting facts may constitute fraud. In addition to Roche’s liability as a company, employees who engage in such illegal behaviour may be subject to severe penalties.

We are all expected to:
  • Make sure any financial or non-financial information we create or report is true, fair and complete.
  • Never misrepresent facts in any Roche report, publication, record or other document.
Questions & Answers

My Line Manager has asked me to book sales that he expects from a certain customer, even though we do not have a firm order from the customer yet. Is this okay?

No. Falsifying records and accounts or misrepresenting facts may constitute fraud and in addition to disciplinary action, could result in civil and criminal penalties for you as well as for Roche. Never make false or misleading entries in any Roche document.

I have been travelling a lot on business lately and have lost some of my hotel receipts. A colleague who has been in this situation says it is okay to submit a few fictitious receipts. Is it?

No. If you do that, you will be falsifying your expense report, and that is not acceptable. You should talk to your Line Manager to find an appropriate solution.

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