Prevention of Sexual Harassment (POSH) Policy
Company Name: Mahavir Bullion & Refinery Private Limited
Policy Title: PREVENTION OF SEXUAL HARASSMENT (POSH) POLICY
Effective Date: __________
Approved By: Board of Directors
Policy Title: PREVENTION OF SEXUAL HARASSMENT (POSH) POLICY
Effective Date: __________
Approved By: Board of Directors
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1. Introduction
Mahavir Bullion & Refinery Private Limited (“MBRPL” or “the Company”) is committed to providing a safe, respectful, productive, and professional workplace for all employees. The Company adopts a zero-tolerance policy toward sexual harassment or any behaviour that violates the dignity, personal boundaries, or safety of individuals at the workplace.
This Policy is framed in compliance with:
• The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013
• Indian Penal Code (Sections 354A, 354D)
• Responsible Jewellery Council (RJC) Code of Practices 2019 – COP 6, COP 16, COP 18, COP 41
This Policy applies to all genders and ensures a structured process for prevention, reporting, investigation, and redressal of sexual harassment. -
2. Purpose of the policy
The purpose of this Policy is to:
1. Prevent incidents of sexual harassment at the workplace.
2. Establish clear rules regarding acceptable and unacceptable behaviour.
3. Provide a safe mechanism for reporting concerns.
4. Ensure fair, unbiased, confidential investigations.
5. Support and protect victims (aggrieved persons).
6. Comply fully with legal and RJC obligations.
7. Promote dignity, equality, and respect for all employees. -
3. Scope
This Policy applies to:
• All employees (permanent, contractual, trainees, apprentices, outsourced).
• Directors, senior management, consultants, agents, job-workers.
• Visitors, clients, suppliers, contractors, transporters.
• Any person present at the workplace.
3.1 Definition of “Workplace”
Includes:
• Office premises
• Refinery units, production areas, laboratories, storage, control rooms
• Company vehicles
• Off-site meetings, conferences, training programs
• Work-from-home or remote work interactions
• Digital/online interactions (emails, calls, messages) -
4. What is Sexual Harassment?
As defined under Section 2(n) of the POSH Act and adopted by RJC COP:
4.1 Sexual harassment includes any unwelcome sexual behaviour, whether directly or by implication, such as:
• Physical contact or advances
• Demand or request for sexual favours
• Making sexually coloured remarks
• Showing pornography or sexual content
• Any verbal, non-verbal, written, graphic or electronic conduct of a sexual nature
• Stalking, leering, gestures, whistling
• Invasive personal questions
• Unwelcome flirting or suggestive comments
• Repeated requests for dates, even after refusal
• Offensive jokes or rumours
• Display of objectionable material
4.2 It may occur between any genders.
Sexual harassment may be perpetrated by:
• Supervisors
• Co-workers
• Contract labour
• Visitors
• Outsiders entering the premises
• Subordinates
• Multiple persons acting together -
5. Types of Sexual Harassment
5.1 Quid Pro Quo
“This for that” — where employment benefits are conditioned upon sexual favours.
Examples:
• Promotion or appraisal linked to sexual compliance
• Threat of demotion or disadvantage for refusal
• Pressure for dates or physical intimacy in exchange for job benefits
5.2 Hostile Work Environment
Any situation where sexual behaviour creates an intimidating, offensive, humiliating workplace.
Examples:
• Sexual jokes, comments, or vulgar language
• Excluding or ridiculing someone based on gender
• Circulation of inappropriate images
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6. Internal Complaints Committee (ICC)
As required by law, MBRPL establishes an ICC with:
6.1 Composition
• Presiding Officer: Woman senior employee
• Internal Member: Employee committed to women’s rights & social welfare
• Internal Member: Employee with legal/compliance/HSE background
• External Member: NGO or legal professional experienced in women’s rights
6.2 Tenure
Unless change in composition by the Board
6.3 Responsibilities
• Receive complaints
• Maintain confidentiality
• Conduct inquiries fairly
• Provide recommendations for corrective action
• Ensure no retaliation occurs
• Maintain records for legal and RJC audit purposes -
7. Reporting Sexual Harassment
7.1 Who Can File a Complaint?
Any “aggrieved woman/man” who feels harassed — including:
• Employees
• Trainees
• Visitors
• Contract workers
• Vendors
• Applicants
7.2 Complaint Method
A complaint may be submitted:
• In writing (preferred)
• Via email
• Verbally (converted to written form by ICC member)
• By a representative if the victim is unable to complain
7.3 Timelines
• Complaint must be filed within 3 months of the incident.
• ICC may extend by 3 more months for valid reasons.
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8. Inquiry Process
8.1 Preliminary Review
ICC assesses whether the complaint falls under sexual harassment as defined by the POSH Act and this Policy.
8.2 Notice to Respondent
• ICC sends a written notice with complaint details.
• Respondent must reply with supporting documents within 10 days.
8.3 Inquiry Procedure
The inquiry shall:
• Follow principles of natural justice
• Be confidential
• Allow both parties to present evidence
• Allow witness statements
• Allow cross-examination (if appropriate)
• Maintain proper documentation
8.4 Duration
ICC must complete inquiry within 90 days.
8.5 Final Report
• Submitted to Management within 10 days of completion.
• Recommendations may include disciplinary action or counselling.
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9. Possible recommendations by ICC
If harassment is proven, ICC may recommend:
• Written apology
• Warning or reprimand
• Transfer of the offender
• Loss of pay or withholding promotion
• Suspension
• Termination
• Mandatory training or counselling
• Policy violation recorded in employee file
If the complaint is found malicious, ICC may recommend action against the complainant (rare, must be proven). -
10. Protection against retaliation (COP 41)
MBRPL ensures that:
• Complainant, witnesses, and ICC members are protected
• No victimisation, intimidation, or retaliation occurs
• No adverse job consequence is applied
• Confidentiality is strictly maintained
Any retaliation will be treated as a separate offence. -
11. False or malicious complants
A complaint is malicious only if proven so with deliberate falsehood.
Complaints made in good faith — even if unproven — are not malicious. -
12. Confidentiality requirements
As mandated by POSH Act:
• Details of complaint, inquiry, identity, witness names, or recommendations must not be published or communicated.
• Violation is punishable by law and Company policy. -
13. Employee Training & Awareness (COP 38)
The Company conducts:
• Annual POSH training for all staff
• Induction training for new employees
• Special training for managers and supervisors
• ICC capacity building workshop
• Awareness posters displayed in all premises
Training attendance is recorded. -
14. Responsibilities of employees
Employees must:
• Maintain respectful workplace conduct
• Avoid offensive or inappropriate behaviour
• Support colleagues facing harassment
• Report incidents promptly
• Cooperate with ICC inquiries -
15. Responsibilities of Supervisors & Managers
Supervisors must:
• Set the tone for respectful behaviour
• Prevent harassment proactively
• Report issues immediately
• Cooperate fully with ICC
• Enforce disciplinary actions
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16. Supplier & Contractor Expectations (COP 7, COP 30)
MBRPL expects suppliers, contractors, transporters, and visitors to:
• Respect this Policy
• Ensure their employees behave appropriately
• Cooperate in investigations
• Accept corrective action in case of violations
Suppliers may be:
• Suspended
• Blacklisted
• Removed from the Approved Supplier List for violations. -
17. Documentation & Record Keeping (COP 40)
ICC shall maintain:
• Complaint records
• Inquiry notes
• Witness statements
• Final reports
• Recommendations
• Actions taken
• Training attendance
• Annual POSH reports for statutory filing
Records retained for minimum 08 years unless law requires longer. -
18. Policy review & approval (COP 41)
This Policy shall be:
• Updated after any legal changes
• Amended based on audit findings
• Approved by Senior Management and the Board
PURPOSE
The Anti-Bribery Policy (“Policy”) emphasizes Mahavir Bullion & Refinery Private Limited’s (hereinafter referred to as “MBR/Company”) zero-tolerance approach to bribery and corruption. It establishes the principles with respect to applicable anti-bribery and anti-corruption laws. The policy provides information and guidance on how to recognise and deal with bribery and corruption issues. It guides us to act professionally, fairly and with utmost integrity in all our business dealings and relationships, wherever we operate.
POLICY STATEMENT
Bribery is the offering, promising, giving, accepting or soliciting of an advantage as an inducement for action which is illegal or a breach of trust. A bribe is an inducement or reward offered, promised or provided in order to gain any commercial, contractual, regulatory or personal advantage.
It is our policy to conduct our business in an honest and ethical manner. We take a zero-tolerance approach to bribery and corruption. We are committed to acting professionally, fairly and with integrity in all our business dealings and relationships wherever we operate and implementing and enforcing effective systems to counter bribery. We will uphold all laws relevant to countering bribery and corruption in all jurisdictions in which we operate.
It is our policy to conduct our business in an honest and ethical manner. We take a zero-tolerance approach to bribery and corruption. We are committed to acting professionally, fairly and with integrity in all our business dealings and relationships wherever we operate and implementing and enforcing effective systems to counter bribery. We will uphold all laws relevant to countering bribery and corruption in all jurisdictions in which we operate.
SCOPE
The principles set forth in this policy are applicable to all directors, officers, employees, consultants, contractors, associates and business partners of the company. It is, therefore, the responsibility of all to follow and adhere to all elements described in the policy. In countries where there are more stringent applicable laws, regulations or industry codes, MBR requires compliance with the most restrictive requirement, and the principles set out in this policy shall be superseded in those specific countries.
ANTI-BRIBERY AND CORRUPTION STANDARDS
It is prohibited for the company or its directors, officers, employees, consultants, business partners or contractors to:
a) Give, promise to give, or offer a payment, gift or hospitality to a third party or otherwise engage in or permit a bribery offence to occur, with the expectation or hope that an advantage in business will be received, or to reward a business advantage already given.
b) Give, promise to give, or offer a payment, gift, or hospitality to a third party to "facilitate" or expedite a routine procedure.
c) Accept a payment, gift or hospitality from a third party if you know or suspect that it is offered or provided with an expectation that a business advantage will be provided by the company in return.
d) Threaten or retaliate against another employee or worker who has refused to commit a bribery offence or who has raised concerns under this Policy or the company’s whistleblower policy.
e) Engage in any activity that might lead to a breach of this Policy.
a) Give, promise to give, or offer a payment, gift or hospitality to a third party or otherwise engage in or permit a bribery offence to occur, with the expectation or hope that an advantage in business will be received, or to reward a business advantage already given.
b) Give, promise to give, or offer a payment, gift, or hospitality to a third party to "facilitate" or expedite a routine procedure.
c) Accept a payment, gift or hospitality from a third party if you know or suspect that it is offered or provided with an expectation that a business advantage will be provided by the company in return.
d) Threaten or retaliate against another employee or worker who has refused to commit a bribery offence or who has raised concerns under this Policy or the company’s whistleblower policy.
e) Engage in any activity that might lead to a breach of this Policy.
GIFTS, HOSPITALITY AND ENTERTAINMENT
a) MBR acknowledges that exchange of nominal gifts and sharing of entertainment is customary in many parts of the world during national, cultural and religious occasions.
b) The giving or receipt of gifts by Associates is not prohibited, if following requirements are met:
- No quid pro quo – There must always be a legitimate business purpose to support gifts related expenses. Customary gifts, meals, entertainment, travel or lodging may never be given or received in return for a favour/ favourable treatment or to refrain from doing something disadvantaging Company.
- It complies with all applicable Anti-bribery and Anti-corruption laws;
- It does not include cash or a cash equivalent (such as gift certificates or vouchers);
- Considering, the reason and nature of the gift, it is of an appropriate type and value and given at an appropriate time;
- It is given openly, not secretly.
c) MBR appreciate that the practice of giving business gifts varies between countries and regions and what may be normal and acceptable in one region may not be in another. The test to be applied is whether in all the circumstances the gift or hospitality is reasonable and justifiable. The intention behind the gift should always be considered.
b) The giving or receipt of gifts by Associates is not prohibited, if following requirements are met:
- No quid pro quo – There must always be a legitimate business purpose to support gifts related expenses. Customary gifts, meals, entertainment, travel or lodging may never be given or received in return for a favour/ favourable treatment or to refrain from doing something disadvantaging Company.
- It complies with all applicable Anti-bribery and Anti-corruption laws;
- It does not include cash or a cash equivalent (such as gift certificates or vouchers);
- Considering, the reason and nature of the gift, it is of an appropriate type and value and given at an appropriate time;
- It is given openly, not secretly.
c) MBR appreciate that the practice of giving business gifts varies between countries and regions and what may be normal and acceptable in one region may not be in another. The test to be applied is whether in all the circumstances the gift or hospitality is reasonable and justifiable. The intention behind the gift should always be considered.
FACILITATION PAYMENTS AND KICKBACKS
Facilitation payments are a form of bribery made for the purpose of expediting or facilitating the performance of a public official for a routine governmental action and not to obtain or retain business or any improper business advantage. Facilitation payments tend to be demanded by low-level officials to obtain a level of service that one would normally be entitled to.
MBR’s strict policy is that facilitation payments must not be paid. MBR recognizes, however, that its employees may be faced with situations where there is a risk to the personal security of an employee or his/her family and where a facilitation payment is unavoidable, in which case the following steps must be taken:
- Keep any amount to the minimum;
- Create a record concerning the payment; and
- Report it to your manager.
In order to achieve our aim of not making any facilitation payments, each business of the company will keep a record of all payments made, which must be reported to the management in order to evaluate the business risk and to develop a strategy to minimize such payments in the future.
MBR’s strict policy is that facilitation payments must not be paid. MBR recognizes, however, that its employees may be faced with situations where there is a risk to the personal security of an employee or his/her family and where a facilitation payment is unavoidable, in which case the following steps must be taken:
- Keep any amount to the minimum;
- Create a record concerning the payment; and
- Report it to your manager.
In order to achieve our aim of not making any facilitation payments, each business of the company will keep a record of all payments made, which must be reported to the management in order to evaluate the business risk and to develop a strategy to minimize such payments in the future.
POLITICAL CONTRIBUTIONS
MBR do not make donations, whether in cash or kind, in support of any political parties or candidates, as this can be perceived as an attempt to gain an improper business advantage.
CHARITABLE CONTRIBUTIONS
Charitable support and donations are acceptable (and indeed are encouraged), whether of in- kind services, knowledge, time, or direct financial contributions. However, employees must be careful to ensure that charitable contributions are not used as a scheme to conceal bribery. MBR only does charitable donations that are legal and ethical under local laws and practices. No donation must be offered or made without the prior approval of the Management.
RECORD-KEEPING
MBR maintains financial records and has appropriate internal controls in place, which will evidence the business reason for making payments to third parties. MBR maintains a written record of all hospitality or gifts accepted or offered, which will be subject to managerial review. All expense claims relating to hospitality, gifts, or expenses incurred to third parties are submitted in accordance with the company’s expenses policy and specifically record the reason for the expenditure. All accounts, invoices, memoranda, and other documents and records relating to dealings with third parties, such as clients, suppliers, and business contacts, should be prepared and maintained with strict accuracy and completeness. MBR ensures that no accounts are kept "off-book" to facilitate or conceal improper payments.
RAISING A CONCERN AND PROTECTION
a) All MBR associates are encouraged to raise concerns about any issue or suspicion of malpractice at the earliest possible stage. If they are unsure whether a particular act constitutes bribery or corruption, or if they have any other queries, these should be raised with the manager.
b) An associate who refuses to accept or offer a bribe, or those who raise concerns or report another's wrongdoing, are sometimes worried about possible repercussions. MBR aims to encourage openness and will support anyone who raises genuine concerns in good faith under this policy, even if they turn out to be mistaken.
c) MBR will ensure that no one will suffer any detrimental treatment as a result of refusing to take part in bribery or corruption, or because of reporting in good faith their suspicion that an actual or potential bribery or other corruption offence has taken place, or may take place in the future. Detrimental treatment includes dismissal, disciplinary action, threats or other unfavourable treatment connected with raising a concern.
b) An associate who refuses to accept or offer a bribe, or those who raise concerns or report another's wrongdoing, are sometimes worried about possible repercussions. MBR aims to encourage openness and will support anyone who raises genuine concerns in good faith under this policy, even if they turn out to be mistaken.
c) MBR will ensure that no one will suffer any detrimental treatment as a result of refusing to take part in bribery or corruption, or because of reporting in good faith their suspicion that an actual or potential bribery or other corruption offence has taken place, or may take place in the future. Detrimental treatment includes dismissal, disciplinary action, threats or other unfavourable treatment connected with raising a concern.
TRAINING AND COMMUNICATION
Training on this policy forms part of the induction process for all new employees. All existing employees will receive regular, relevant training on how to implement and adhere to this policy. In addition, all employees will be asked to formally accept conformance to this policy on an annual basis. Our zero-tolerance approach to bribery and corruption must be communicated to all suppliers, customers, contractors and business partners at the outset of our business relationship with them and as appropriate thereafter.
MONITORING AND REVIEW
The Board of Directors shall monitor the effectiveness and review the implementation of this policy, regularly considering its suitability, adequacy and effectiveness. Any improvements identified will be made as soon as possible. Internal control systems and procedures will be subject to regular audits to provide assurance that they are effective in countering bribery and corruption. All employees are responsible for the success of this policy and should ensure they use it to disclose any suspected danger or wrongdoing. Employees are invited to comment on this policy and suggest ways in which it might be improved. Comments, suggestions and queries should be addressed to the Board of Directors. This policy does not form part of any employee's contract of employment and it may be amended at any time.
