Guidelines and Policies



We have chosen the following guidelines in our work:



  • Child Protection Policy
  • Code of Conduct
  • Ethical Guidelines for Raising Money



Child Protection Policy


Working with children and young people requires the highest standards of child protection. BØRNEfonden has developed a protection policy in our work with children and young people. The policy applies to all employees and representatives of BØRNEfonden, who are obliged always to act in the interest of the child and report any violation of the policy



Code of Conduct


BØRNEfonden has formulated a Code of Conduct for behaviour and values concerning how we work. In addition to the Code of Conduct and Child Protection Policy, BØRNEfonden has formulated a set of ethical guidelines for our work specifically. Everyone who represents BØRNEfonden is obliged to follow these guidelines. The guidelines aim to create a working environment for BØRNEfonden characterized by honesty and transparency.




Ethical guidelines for raising money


As a member of the Danish trade association ISOBRO, BØRNEfonden adheres to their ethical guidelines for raising money.


For this reason our ethical guidelines for raising money are divided into two parts:


  • The first part involves ISOBRO’s general guidelines and minimum requirements for all members. They include openness (transparency), structure and management as well as financial and legal concerns.
  • The second part covers guidelines for BØRNEfonden specifically and can be found here


The objective of our communication policy is to ensure that everyone both inside and outside the organization gets a precise understanding of:


  • who BØRNEfonden is
  • what BØRNEfonden wants to achieve
  • how BØRNEfonden works


BØRNEfonden is committed to an ideal of transparency in our communication policy; an ideal that is reflected in our values as well. This means:


  • that we tell things the way they are – and put them into their proper context.
  • that successes as well as problems will be communicated to all employees, sponsors and stakeholders, either on our website, in our sponsor magazine, in our annual reports or in all of the above.
  • that financial loss due to fraud and deceits will be published systematically in either the annual reports, on the website or both.
  • that financial reports and principles for the use of donations are made public, so the acts and priorities of BØRNEfonden are clear and transparent.
  • that BØRNEfonden’s investment policy is available on the website.
  • that BØRNEfonden’s ethical guidelines are available on the website.
  • that a Code of Conduct is publicly accessible and applies to all employees, the board and forums associated with BØRNEfonden.


BØRNEfonden’s communication will always be based on facts, and will be carried out in a fair and orderly manner and with due consideration for the people involved.


BØRNEfonden strives to ensure that all employees and stakeholders are well-informed about our work and feel a sense of ownership towards our values, to the extent that they will act as ambassadors of BØRNEfonden.


BØRNEfonden is authorized by the Director and the Chairman jointly or separately. The Director may delegate the subscription right to relevant people.


The Communication Policy is available on the website.


It was adopted at the board meeting of the 2nd of November 2010.

BØRNEfonden has a proactive anti-corruption policy, which applies to all employees, partners and suppliers of BØRNEfonden. 

We refuse to pay bribes of any kind, and we always react when we feel pressured to pay money under the table, provide illegal services or unlawfully favouring one supplier over another.

We believe that corruption and nepotism is best tackled through transparency and by sticking to our principles.

You can read more about our guidelines for preventing corruption in our ethical guidelines.

Ethical Guidelines (PDF-format)

Employees at BØRNEfonden are trained in how to react when subjected to pressure and they know whom to report to. All employees may safely direct their suspicion or concern about violation of BØRNfonden’s ethical guidelines to his/her superior, or if the employee suspect that his/her superior is involved in any way in the suspected violation the person must notify a person higher in the chain of authority, or by e-mail to


Being a victim of fraud and extortion is a risk that unfortunately is quite high in developing countries. Corruption is found at almost all levels and one has to be vigilant and cautious not to be scammed.



In order to prevent fraud and deceit BØRNEfonden has a controller unit which thoroughly ensures that the money donated by sponsors and donors is spent according to BØRNEfonden’s mission. In each of the five countries where BØRNEfonden works, there is a controlling function that monitors activities carried out by the centres and reports to the national director in question  and to the regional controlling function in West Africa. The controllers make unannounced visits to the different development units in the program countries.


There is one regional controller in West Africa in charge of controlling the national offices and all the major projects in the program countries. The regional controller reports to BØRNEfonden in Denmark.


The main office in Denmark monitors and validates the combined controlling activities as well as supports the regional controlling function. Fortunately, cases of major fraud are rare and minor incidents of deceit and fraud have decreased significantly, though some occur every year. Usually the losses for BØRNEfonden are minor – often less than 1,000 Danish kroner.


This is partly due to BØRNEfonden’s preventive effort to reduce fraud and deceit as well as to the involvement of controllers. The cases of deceit that do occur become a part of the training for our local employees.

All employees can safely direct their suspicion or concern about violation of BØRNEfonden’s ethical guidelines.


Cases of fraud and deceit will be persecuted and, to the extent it is possible, the money will be returned – if necessary through a police report and legal proceedings.

BØRNEfonden has a transparency policy. Therefore cases of deceit, fraud, corruption and nepotism will be made public on our website.

However, we do not publish small cases such as missing receipts or pens, cases of omission nor of employees acting neglectfully. We do strive to present a credible and satisfactory picture of how we deal with corruption, nepotism, deceit and fraud.

The table in the document below is an overview of the main fraud cases registered in BØRNEfonden since early 2010.

Fraud Cases (PDF-format)