Code of Conduct

The company

Since its foundation in 1963, M&S Combustion Technologies GmbH has developed into a respected and recognised worldwide system supplier in the field of firing installations for industrial and power plant boilers.

With a team of experienced engineers, technical specialists and sales people working in-house and in the field, we plan and design, oversee prefabrication at manufacturing companies and assembly at construction sites, and carry out commissioning of the systems until handover to the operator. We undertake complete and partial projects, new builds and conversions of existing facilities according to customer requirements.

Flexibility, customer orientation, competent service and ongoing support during and after order processing are our greatest strengths. We give our customers the confidence that they will always receive consistent, high-quality construction work and/or service and provide our employees with guidelines for the performance of their duties.

The basis for this is our combined management system, which is used without restriction throughout the entire company. Through the commitment of our employees and the open exchange of ideas and experience with our customers, we have achieved a high standard, which we work to maintain and continuously improve by involving our staff and all business partners in the management system. 

CSR / sustainability

We are committed to assuming social responsibility and incorporating sustainability into our processes in order to protect people and the environment and safeguard them from harm. In these efforts, strict adherence to all relevant laws, ordinances and regulations is an essential factor in establishing a legally compliant basis for our activities. It is important to us to ensure not only that our employees understand and live up to this commitment, but also that our partners and contractors recognise and realise its importance.


In all of our actions and our dealings with one other, we seek to uphold the human rights of each individual. Our employees include people with disabilities and migrant backgrounds, and we support continued employment after prolonged illness and into old age. Nobody at our company may suffer discrimination or harassment because of these or other personal characteristics. Any contravention of these rules is clarified immediately with the relevant team leader, and if necessary with the works council, without any detriment for the person reporting the breach.

Forced labour, human trafficking and child labour are subject to prosecution in Germany and are not tolerated by us. We offer young employees work placements with us that are consistent with their school obligations.

We do not allow unfair business practices, corruption, extortion or bribery, and all attempts to engage in such practices are immediately notified to and prevented by management. We adhere to competition rules to ensure that fair competition is always guaranteed, while also taking applicable antitrust laws into account.

By publishing annual reports in the Federal Gazette, we fulfil our responsibility to provide an account of our financial status in accordance with applicable regulations and standard industry practice. All financial transactions are recorded and processed in accordance with the principles of proper accounting as set out in the German Commercial Code. This is guaranteed by the use of special software.

Where there is a legitimate interest, we disclose information at any time upon request to both customers and public authorities. We prepare an annual management report and reports on meetings, which are available to all employees on the intranet to ensure their involvement in events. The principle of dual control and open handling of all information ensure that conflicts of interest are unlikely.

We prevent the introduction of plagiarised purchased parts by means of price comparisons during the procurement process, incoming goods inspections and acceptance tests, and any accumulation of error reports would also give rise to the presumption of plagiarism.

We respect the intellectual property of others in every sense, purchased parts are only used under the name of the manufacturer. Developments and works originating in in-house activities are the property of the company. There are no patents in place.

We keep ourselves up to date with export controls and economic sanctions at all times in order to ensure that the services and deliveries we offer are legally compliant. Regular external audits confirm the effectiveness of this process.

Working conditions

We have an elected works council and company agreements on many important issues in place. Cooperation between management and the works council on an equal footing is very important to us.

Our hours of work are 37 hours per week, necessary overtime is paid or compensated in a freely chosen form. Wages continue to be paid in the event of illness. Compliance with labour laws is obligatory. Social benefits, fair salaries, regular salary increases and holiday entitlement far beyond the minimum for all ensure satisfied and loyal employees and leave no room for modern slavery. The working hours of employees are managed using an electronic time recording system.


Good health is a valuable asset worthy of protection. We therefore wish to prevent any personal injury either to our own or to other people through safely planned installations and safely designed activities. Work should be well thought out in advance and carried out carefully in order to avoid accidents and damage to property and the environment. With their habitual awareness of these issues, all employees contribute to enabling improvement in this area and to minimising the risk of damage to health and occupational illness.

There is a sufficient number of first aid responders and evacuation and fire protection assistants to enable an adequately response in an emergency.

The occupational health and safety committee meets quarterly. Accidents at work are evaluated and measures are taken to prevent any recurrence. The immediate reporting of potential hazards is however also encouraged so that measures against them can be quickly taken. Our certified occupational health and safety management system, which is part of the integrated management system, ensures that all processes are recorded.

For the configuration of our workplaces and the provision of personal protective equipment, we apply the latest ergonomic standards in each case. Employees are given the opportunity to exert their influence in this area at all times.

Quality and risk

Our quality assurance system ensures that all organisational, commercial and technical activities are planned, controlled and monitored efficiently. For us. compliance with the relevant laws, rules and regulations in conjunction with the implementation of customer requirements is obligatory in all areas and at all times.

From a technical point of view, at least one SIL-based risk assessment is undertaken for each installation, in some cases also HAZOP meetings to enable a detailed consideration of overall risk in cooperation with all parties involved. We ship manufactured products only after prior inspection by our quality assurance, the people responsible for the products or the team leader, and with a certificate of conformity.

Environmental protection

Our environmental management is part of the combined management system. For us, compliance with the relevant environmental legislation is a binding principle, also as an obligation vis-à-vis our customers.

The reduction of environmental pollution accompanied by a lowering of costs is very important to us.
We achieve this primarily through the continuous modification and optimisation of our burners, both in terms of technology and consumption and of possible material savings. Stations are planned with the aim of reducing material to the greatest extent possible without compromising their function or putting the safety of people at risk. Control cabinets are designed with LED lighting to save electricity.

In the procurement of equipment, components, working materials, office equipment, etc., special attention is paid to environmentally friendly but cost-effective implementation. Collective orders are placed wherever possible. If it does not mean compromising on price and quality, suppliers who can offer the shortest possible transport routes and innovative ideas for reducing packaging are preferred. Wherever possible, precedence is given to goods produced sustainably.

Since we do not have our own production facilities, our environmental goals for our own operations are geared towards saving water, electricity and resources, and towards reducing waste. Various materials are therefore reused and recycled. Printouts on paper are used only where absolutely necessary, documents are made available electronically. For us, an evaluation of electricity consumption and the measures resulting from it have made an important contribution to the responsible use of resources for many years now.

Business travel is primarily by means of public transport and meetings are held online wherever possible in an effort to reduce emissions from travel.

Data protection

Everyone has a right to privacy. We therefore ensure that our employee’s sensitive data is managed only within the framework of the GDPR. Consent is obtained prior to any necessary disclosure.

Customer data is subject to our privacy policy, is collected only for specific purposes and is protected from access by third parties. All employees have been advised not to pass this data on to third parties without the consent of the owner.

Our error management system offers both our employees and external partners very good opportunities to send us reports of any kind and for all areas of our company. These reports can be submitted confidentially. However, where this is not possible or not appropriate, we provide an assurance to those making such reports that they will never result in retaliation. External partners can contact us using the contact form on our website or directly by e-mail, while employees use internal channels.


As part of the company’s duty of care with regard to occupational health and safety and quality assurance of the installations and services supplied by M&S, management defines company policy. Management has also made emergency arrangements concerning maintenance of the company’s legal capacity and for the IT unit.

In this environment, we provide a service that is cost-effective, high-quality in terms of technology and the environment, that is future-oriented and that meets the highest requirements.
Management supports this with the resources required through suitable measures and training in an economically appropriate manner.