Code of Ethics

BHS’s internal control system is based on the current legislation and is regularly updated as a result of corporate and regulatory changes that may have occurred.
The consolidated text of the Spanish Capital Companies Law (Law 31/2014) is the fundamental legal norm that regulates the operation of the company, together with the conviction of the shareholders and the management team on the need to implement and apply the best governance practices.

The Code of Ethics, represents a reference tool for the management of sensitive activities, in order to prevent the risk of committing the crimes foreseen by the regulations on companies and to exclude the Company from the administrative responsibility related to those crimes.