Legal Disclaimer

Legal Disclaimer is an online platform managed by the Inclusive Business Action Network (iBAN). iBAN is implemented and legally represented by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH.

iBAN / GIZ is not responsible for any errors or omissions in relation to the information contained on the platform, or for the results obtained from the use of this information. iBAN / GIZ periodically adds, changes, improves, or updates the materials on this platform without notice. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. iBAN / GIZ expressly reserves the right to modify, append and delete the website in part or in whole without prior notice, or to halt publication completely or for a limited period.

The information contained on this platform is intended solely to provide general guidance on matters of interest for the personal use of the reader, who accepts full responsibility for its use. The information on this platform is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice or services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers.

Under no circumstances shall iBAN /GIZ be liable for any loss, damage (including direct, indirect, incidental, special or consequential damages), liability or expense incurred or suffered which is claimed to have resulted from the use of this platform, provided it has not been caused intentionally or by gross negligence, including without limitation, any fault, error, omission, interruption or delay with respect thereto. Use of this platform is at User’s sole risk. As a condition of use of this platform, User agrees to indemnify iBAN / GIZ and its affiliates from and against any and all actions, claims, losses, damages, liabilities and expenses (including reasonable attorneys’ fees) arising out of User’s use of this platform, including without limitation any claims alleging facts that if true would constitute a breach by User of these terms and conditions. If User is dissatisfied with any material on this platform or with any of terms and conditions of use of this platform, User’s sole and exclusive remedy is to discontinue using this Site.

Certain links in this platform connect to other Web Sites maintained by third parties over whom we have no control. Responsibility for the content of the external sites linked to this website always lies with their respective publishers. iBAN / GIZ makes no representations as to the accuracy or any other aspect of information contained in other Web Sites. Similarly, certain resources (e.g. pdf documents) produced by third parties may be included on this platform. iBAN / GIZ makes no representations as to the accuracy or any other aspect of information contained in these resources produced by third parties. If iBAN / GIZ itself becomes aware or is notified by a third party that a linked external site or certain resources give rise to civil or criminal liability, it will remove the link to this site or resource immediately. iBAN / GIZ expressly dissociates itself from such content.

Cartographic presentations in no way constitute recognition under international law of boundaries and territories.

The content of this website is protected by copyright. The use of any images requires the prior consent of IBAN / GIZ.

Material provided on is intended to support implementers of inclusive business. We welcome requests for sharing material for non-commercial gain and encourage users to hyperlink to the site and pass links to others. Re-use of any material on this platform for commercial gain is not permitted without permission.