Whether we realize it or not, almost all of us contribute in some way to creating CBRE's financial statements. Whether you have prepared a timesheet in France, a revenue voucher in India, an expense report in Chile or purchased goods or services in Chicago, your input is contributing to the ultimate reporting to our regulators and investors. All documents, reports or information prepared for CBRE or at the request of someone with authority are important to ensure our financial reports are accurate as required by law.
We are required to provide our stakeholders with full, accurate, timely and transparent reporting of information about CBRE. To fulfill this obligation, every business record we create or approve must be accurate, complete and reliable. We have adopted specific policies and procedures to ensure we make full, fair, accurate and timely disclosures in our periodic filings with regulators, such as the U.S. Securities and Exchange Commission and the New York Stock Exchange, and comply with our obligations under the law. We are also required to comply with the local and country-level corporations laws that govern our subsidiaries. Any failure to comply with these policies could subject the Company and its officers to significant financial liabilities and serious legal sanctions.
All of us who are called upon to provide, review or certify information in connection with any internal control or procedure must provide the most accurate, timely and complete information possible. The making or approving of false or misleading records or documentation, or the failure to properly disclose any asset or liability, undermines our ability to make good decisions and is strictly prohibited.
The result these internal controls and procedures are intended to achieve is guaranteed only if we maintain an environment of open communication, honesty and integrity throughout our entire organization— there are no short-cuts. If you have concerns (or are contacted by anyone who has concerns) about any aspect of our financial disclosures, or any accounting or audit or internal control issue, you must report them immediately to your manager, or to any of the avenues we have made available in this SOBC to report issues, including the CBRE Ethics HelpLine.