Due Diligence Report
Risk Management
b+b Burkhardt + Bischoff GmbH + Co. KG, as a certified member of the Responsible Jewellery Council (RJC), has implemented an IT-based risk management system and clearly defined areas of responsibility.
Our corporate mission statement and our supply chain policy, which document our commitment to responsible business practices, are available at: https://www.bb-schmuck.de/en/supply-chain-directive.html
For internal and external stakeholders, management has established a grievance mechanism, which is accessible to all at: https://www.bb-schmuck.de/en/complaints-procedure.html
b+b Burkhardt + Bischoff GmbH + Co. KG commits to implementing its business practices in accordance with the RJC Code of Practices (COP 2024) and, where laboratory-grown materials are within the scope of certification, to additionally obtain certification in accordance with the RJC Laboratory Grown Material Standard (LGMS).
Risk Assessments
In accordance with the RJC Code of Practices and the OECD Guidelines, management analyses and reviews risks and reports from the various business areas. The results are made publicly available annually through this report.
Risk Assessment – Responsible Supply Chains, Human Rights and Due Diligence
The annual reviews of our suppliers in accordance with the Know Your Counterparty (KYC) principle revealed no objections or indications of violations of our supplier guidelines, human rights, or breaches of due diligence obligations.
The status of long-standing and certified suppliers is reviewed annually for validity and documented accordingly.
Risk Assessment – Bribery and Facilitation Payments
The review of the procurement and sales departments revealed no indications of irregularities.
A gifts register is maintained and monitored by management. Criteria and approval procedures are defined, which employees must observe when handling gifts.
Training for management and employees is conducted on a regular basis.
Risk Assessment – Money Laundering and Terrorist Financing
The Know Your Counterparty principle is applied to all existing and newly initiated business relationships.
No violations were identified in the areas of procurement, sales, or financial accounting.
Risk Assessment – Health, Safety and Environment
An occupational health and safety committee has been established. Quarterly exchanges with management take place regarding potential risks to employees or workplace accidents. The meetings are documented, and measures are initiated where necessary.
The occupational health and safety committee ensures that:
- trained first aiders with appropriate first aid certification are available
- necessary personal protective equipment (PPE) is provided free of charge
- training on fire safety, procedures in the event of accidents or emergencies, and evacuation drills is conducted
- infection prevention and hygiene measures are developed and implemented
- waste and emissions are continuously monitored with the objective of reduction, recycling, reuse and recovery
A substitution assessment of hazardous substances is carried out regularly with the aim of replacing them with non-hazardous alternatives.
Risk Assessment – Products Made of Gold, Silver, Diamonds and Coloured Gemstones
All materials used are described in the master data stored in the IT system in accordance with internationally recognised standards and are applied transparently in all relevant business transactions.
The Kimberley Process for diamonds is applied consistently and is audited and confirmed annually by an external, independent body.
The procurement of diamonds is carried out exclusively with verification of natural diamonds through supplier declarations, laboratory test reports, and internal controls using a De Beers diamond testing device.
The procurement of precious metals is carried out exclusively from LBMA- or RJC-certified sources.
Risk Assessment – Conclusion
At the time of preparation of this report, management and the responsible departments identified no violations or deficiencies.
All measures and processes are continuously reviewed and adjusted and optimised as necessary.
b+b Burkhardt + Bischoff GmbH + Co. KG
Management
Risk Assessment – Cyber Risks and Information Security
b+b Burkhardt + Bischoff GmbH + Co. KG considers cyber risks as an integral part of its company-wide risk management system. Technical and organisational measures are implemented to minimise risks related to IT security, data protection and information loss.
Employees receive regular training on cyber risks, secure use of IT systems, phishing, password security and data protection. The objective is to strengthen security awareness and to identify and avoid potential risks at an early stage.
Handling of Laboratory-Grown Diamonds (Lab-Grown Diamonds)
Where laboratory-grown diamonds are part of the product range or certification scope, their handling is carried out in accordance with the RJC Laboratory Grown Material Standard (LGMS).
Laboratory-grown diamonds are clearly identified, handled separately from natural diamonds, and documented in a transparent manner. Product information, material descriptions and communication towards business partners and customers are clear, accurate and not misleading.
b+b Burkhardt + Bischoff GmbH + Co. KG commits to ensuring responsible business practices, transparent supply chains, and compliance with all relevant legal and RJC requirements also in relation to laboratory-grown diamonds.
07 January 2026, Management
