the outcome, reflecting local and/or national custom and practice or legislation, will result in one or more of the following: severance pay, career counselling, job search workshops, financial advice (including pension) and early retirement where appropriate. investment and procurement practices mindful of our commitment to the un’s Declaration on Human Rights, a key aspect of due diligence in any acquisition process involving Smurfit Kappa is an examination of the target organisation’s human resource policies and practices, both in terms of their compliance with local, national and international laws and in their day-to-day interpretation and application in the organisation.