• Code of Conduct

    This Code sets out expectations for how we act, solve problems and make decisions. Our Code of Conduct is the ultimate guide for how we do things at Commonwealth Bank. It describes the standards of conduct we expect. The Code connects our Purpose, Values Expectations (with a ‘Should We?’ test) and key Group Policies to help us to deliver the right outcomes for all our stakeholders.

    Code of Conduct (PDF)

  • Banking Code of Practice

    The Banking Code of Practice (the Code) sets out the standards of practice and service in the Australian banking industry for individual and small business customers and their guarantors.

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  • Corporate Governance Statement

    The Commonwealth Bank Group is committed to ensuring its policies and practices reflect the highest standard of corporate governance. The Board has adopted a comprehensive framework of Corporate Governance Guidelines, designed to properly balance performance and compliance.

    Corporate Governance Statement

  • Our approach to tax

    As one of the largest corporate taxpayers in Australia, we are committed to being a responsible corporate taxpayer and acting with the highest integrity in complying with all prevailing tax laws.

    Tax transparency code (PDF)

    UK Tax Strategy (PDF)

  • Group whistleblower policy

    We are committed to embedding a ‘speak up’ culture. Our Group Whistleblower Policy and procedures prescribe that reports are treated appropriately and the employee raising the concern is protected.

    More about our SpeakUP program

  • Political donations

    Our Policy precludes the Group from making political donations. We may pay to attend events hosted by political parties with a business audience. We may be required to disclose such payments under relevant electoral laws. 

  • Anti-bribery and corruption

    We are committed to embedding a zero appetite culture towards bribery, corruption and facilitation payments across all areas and levels of the business.

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  • Anti-money laundering/counter terrorism

    Our Anti-money Laundering and Counter Terrorism Financing program sets out how the Group identifies, mitigates and manages money laundering and terrorism financing risk.

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  • Managing fraud

    Our Fraud Policy defines the Group’s fraud control principles, mandatory requirements and accountabilities. It clearly articulates that the Group does not tolerate fraud and is committed to promoting and maintaining a sound ethical culture.

    Group Fraud Policy

  • Economic and trade sanctions

    Our Group-wide economics and trade sanctions policy acts as the basis for the development of appropriate internal procedures. We are committed to ensuring employees understand the importance of sanctions compliance.

    Economic and Trade Sanctions Policy

  • Stakeholder engagement

    Achieving our vision requires us to build trusted and mutually beneficial relationships with our stakeholders, which supports our long term success and sustainability.

    Stakeholder Engagement Approach (PDF)

  • Remuneration principles

    Our remuneration principles have been designed to support a remuneration approach that aligns with our vision, values and strategy, is appropriate to changing market conditions, and seek to comply with regulatory requirements.

    Remuneration Principles (PDF)

  • IB&M Customer Disclosures (including Global Markets and Commodities, Trade & Carbon)

    The Commonwealth Bank of Australia (‘CBA’) operates globally through a number of CBA offices to engage in price quoting, order taking, transaction execution and other market making and risk management activities across the wholesale fixed income, currency and commodity (‘FICC’) markets.

    Global Client Solutions (GCS) leads banking relationship management and the provision of transaction banking, risk management and capital solutions to our clients. The team’s purpose is to provide IB&M clients with solutions across the financing spectrum to support their strategic objectives.

    The disclosures in this section convey the steps CBA will take in managing this process and providing positive customer outcomes.

    FX Cost of Service Client  Disclosure (PDF)

    FX Order Execution and Handling Client Disclosure (PDF)

    Information Handling Disclosure

    Global Markets and Commodities, Trade & Carbon Sales and Trading Practices for Wholesale Markets (PDF)

    Last Look Disclosure

    LIBOR Disclosure

    Conflicts of Interest (PDF)

    Capital Markets Allocation Policy Summary (PDF)

    Changes to USD discounting curve

    CBA FX Liquidity Provider Disclosure Cover Sheet

    Statement of commitment to the FX Global Code

  • Customer Tax Information

    Commonwealth Bank group has committed to a new global standard aimed at reducing tax evasion by sharing information about foreign tax residents with in Australia. This requires us to collect tax residency information from our customers.

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  • Anti-Tax Evasion Facilitation

    We are committed to embedding a zero appetite culture towards the facilitation of tax evasion. Our Anti-Tax Evasion Facilitation Policy prohibits the facilitation of tax evasion and applies to all employees, directors and contractors of the bank. The principles outlined in our Policy also apply to third parties acting or performing services for or on behalf of the Group.

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Environmental and social