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The Shell General Business Principles define our core values, our responsibilities and the principles and behaviours by which we do business. In all cases of advocacy, employees are bound by the Shell General Business Principles and Code of Conduct. As part of these principles, everyone engaged in Shell’s business, including tax advocacy activities, must comply with the anti-bribery and corruption laws of the countries where we operate as well as those that apply across borders. This has been made explicit in the Corporate Political Engagement Statement.

Our employees and contractors, and people working in joint ventures we operate, are prohibited from offering, paying, seeking or accepting a personal payment, gift or favour in return for favourable treatment or to gain a business advantage. There is no place for bribery or corruption at Shell. Shell senior executives, including tax and government relations professionals, lead our tax advocacy activities. We also participate in industry groups that advocate on behalf of businesses. We report on our advocacy activities in line with local requirements.

In the EU and the USA, we also report on costs relating to advocacy activities in line with the requirements and guidelines set out in the EU Transparency Register and the US Lobbying Disclosure Act. These submissions are publicly available.