This includes, in particular, bribery and corruption in business transactions as well as among public officials. It is therefore prohibited to accept or offer advantages to induce someone to engage in dishonest behavior in a business context, particularly to gain a competitive advantage.

Theft involves the unauthorized taking of someone else's property to use it oneself or to pass it on to someone else. Other people's property can include company resources, goods, or colleagues' belongings. Embezzlement refers to the unlawful appropriation of funds, property, or other assets by a person to use them for personal purposes.

Fraud involves intentional false representations and deceptions to gain a financial advantage for oneself or another that would not otherwise be due.

Money laundering is a process in which illegal proceeds from a crime are introduced into the legal financial system to conceal their origin.

This includes sexual assaults, sexual coercion, rape, sexual abuse of employees.

This includes actions aimed at hindering fair competition, manipulating the market, or harming consumers (e.g. through cartel formation, abuse of a dominant position, price fixing, market agreements, misleading advertising).

This includes actions aimed at misrepresenting or concealing the company's financial situation.

This includes actions that endanger or violate the safety, health, or rights of employees at the workplace. Employee protection regulations are rules that serve to protect employees (e.g. Employee Posting, Temporary Employment, Occupational Safety, Working Hours, Minimum Wage Act, and the Act to Combat Undeclared Work and Illegal Employment).

This includes discrimination based on certain characteristics such as gender, ethnic origin, religion, age, sexual identity, or disability. One form of discrimination is bullying in the workplace or disadvantage due to the mentioned characteristics.

Data integrity aims to protect all types of information, whether digital or analog, from a natural person or not. A violation occurs when the integrity of data, i.e., its completeness, consistency, correctness, trustworthiness, and reliability, is compromised (e.g. data manipulation, data corruption, lack of data security).

Data protection deals exclusively with personal data. A violation occurs, for example, in the unauthorized disclosure or transfer of personal data to third parties, which could result in physical, material, or immaterial damage to natural persons.

This includes violations of laws aimed at preventing pollution of air, water, or soil, inadequate waste disposal, and non-compliance with environmental regulations.

A report can also relate to other criminal offenses or administrative offenses not mentioned in this list.