Global Ethics, Compliance & Integrity

Name: Global Ethics, Compliance & Integrity | Yearbook 2018
Brand: Fachmedien Recht und Wirtschaft
Price: 67.99 EUR
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Yearbook 2018

Bartosz Makowicz(Autor*in)

Fachmedien Recht und Wirtschaft (Verlag)

1. Auflage

Erschienen am 28. Januar 2019

288 Seiten

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Beschreibung

Mit dem vorliegenden Werk wird eine Publikationsreihe begründet, mit der der weltweiten Compliance-Community die aktuellen Entwicklungen zu Compliance, Wirtschaftsethik und Integrität in Organisationen auf globaler Ebene sowie in verschiedenen Ländern der Welt fortlaufend vermittelt werden. Die erste Ausgabe enthält über 40 Einzelbeiträge von Fachexperten für Compliance aus diversen Staaten und internationalen Organisationen (darunter der OECD, Weltbank, G20 und anderer), die in mehrere thematische Abschnitte eingeteilt wurden: grenz- und kulturüberschreitendes Compliance Management (nebst Aspekten der Ethik und Integrität), grenzüberschreitende Korruptionsbekämpfung, grenzüberschreitende Standardisierung und Kommunikation, Whistleblowing und interne Ermittlungen sowie die Compliance des internationalen Handels. Abgerundet wird die Ausgabe um die Beiträge zu den Compliance-Herausforderungen der Zukunft. Das Werk bietet damit einen umfassenden, aktuellen und kompetenten Überblick über weltweites Know-how und die Entwicklungstendenzen in der Entwicklung der Compliance, Ethik und Integrität in diversen Organisationsarten auf nationaler und globaler Ebene. Um diesem Anspruch gerecht zu werden, erscheint das Werk vollständig in englischer Sprache.

This yearbook is the first in the series of annual publications designed to inform the global expert community of the latest developments and future challenges in the area of Ethics, Compliance and Integrity in different organizations (corporations, associations, the public administration etc.). This first edition contains over 40 individual contributions by professionals representing various disciplines, countries and international organizations. It is divided into several thematic chapters, including cross-border and cross-cultural compliance and ethics management, cross-border anti-bribery systems, global standardization and intercultural communication, whistleblowing and internal investigations as well as international trade compliance. The yearbook is dedicated to compliance and ethics professionals, officers and managers, company directors, consultants, authorities, prosecutors, judges, scholars and any other interested persons.

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Inhalt

Cover
Titel
Impressum
List of authors
Content
A. Introduction
B. Challenges and Future of Compliance
I. The future of Compliance
1. Where does compliance stand today?
2. Does compliance have a future?
3. How can we improve the prospects of compliance?
II. Some Challenges for Cross-Border Compliance Across Europe
III. Key Recommendations of B20 Cross-Thematic Group Responsible Business Conduct & Anti-Corruption
1. Introduction
2. Key Recommendations
2.1 Establish Beneficial Ownership Transparency
2.2 Recognize Compliance Efforts
2.3 Enhance Responsible Business Conduct in Infrastructure Projects
3. About "Business 20"
C. Cross Border Ethics, Compliance and Integrity
I. Compliance, Culture and Integrity in Global Perspective
1. Integrity is the New Compliance
2. Integrity in a Global Cultural Context
3. Issues with a Culture of Integrity
4. Challenges for Establishing a Culture of Integrity
5. Resume
II. Compliance Culture & Governance
1. Culture of Compliance
1.1 Tone from the top
1.2 Recruitment
1.3 Spirit vs. letter of the law
1.4 It doesn't matter what competitors are doing
1.5 Systems and processes
1.6 Training and competency development
1.7 The Chief Compliance Officer
2. Governance
2.1 Ownership of the responsibility to comply
2.2 COSO framework
2.3 Positioning, composition and independence of the Compliance function
2.4 Monitoring
2.5 Reward
2.6 Employee Disclosure
III. Compliance Across Cultures: Towards an Increased Awareness of the Self and the Other
IV. How Ethics Can Support Effective Compliance and Anti-Corruption Programmes
1. Introduction
2. The Origin of the Link between Ethics and Compliance in the United States
3. The Highs and Lows of Managing Ethics through a Code of Conduct
4. Lessons from corporate scandals
5. Ethics and Compliance in Developing Countries
6. Summary
V. How to Implement a Culture of Integrity in International Groups
1. Introduction
2. Compliance Dialogue
3. Local Management as a Role Model for Compliance
4. The Bottom Line
VI. Culture and Value, Easily-forgotten Paths to Deep Compliance
1. Introduction
2. The Costs of "Superficial" Compliance
3. AThird Meaning of Compliance: Multiplication of a Control System
4. Enhancing the Social Learning Aspect of Compliance through Culture and Value
VII. Compliance, Culture and Morality
VIII. Contributing to Sustainable Development Goal 16.5 and Strengthening Compliance with the Alliance for Integrity
1. Introduction
2. Sustainable Development Goals (SDGs)
3. Compliance and Culture
4. Collective Actions
5. Global Initiative
5.1 Peer-to-peer learning and international dialogue
5.2 Public-private dialogue
5.3 Awareness raising and information-sharing across a wider professional audience
5.4 Compliance training and train-the-trainer
6. The Alliance for Integrity approach
IX. Penalties or Rewards - How Should Legislators and Justice Support a Sustainable Compliance Culture? Insights from a German Perspective
1. Introduction
2. Overview of the Legal Situation in Germany
2.1 Penalties or Rewards? The Status Quo under German Law
2.1 Overview of Liability Provisions under the German Act of Regulatory Offences
2.2.1 Supervisory Obligation of Corporate Executives
2.2.2 Regulatory Fines Imposed on Companies
2.2.3 Exemption from Liability Owing to the Implementation of a CMS
2.2.4 Summary of the Legal Situation in Germany
2.3 Recent Legal Developments and Rewarding Tendencies in Germany
2.3.1 Recent Court Ruling: Efforts to Implement CMS can Reduce Fines
2.3.2 Statutory Competition Register
3. Some Ideas on How Legislators and Courts Could Potentially Promote a Sustainable Compliance Culture
3.1 Support by Authorities for SMEs when Implementing a CMS
3.2 Rewarding the Work of Compliance Personnel in the Form of Legal Protection
3.3 Self-Disclosure
3.4 Action required at EU-Level
3.5 Action Required at International Level: Mutual Recognition of Fines (ne bis in idem)
X. The Nordic Model of Governance
1. Introduction
2. Good governance creates values
3. The role of the boards for compliance and ethics
4. Roles and responsibilities in the Nordic governance model
4.1 The shareholders' meeting
4.2 The statutory auditor: controls and reviews the boards and CEO administration of the company
4.3 The board of directors: determines and ensures strategic focus andinternal control
4.4 The Chief Executive Officer executes
5. Nordic governance focuses on ethics and compliance through the division of power
6. A third corporate governance model
7. Applying good governance
8. How can boards further reinforce compliance and good governance?
9. Conclusion
XI. A Culture of Integrity as a Chance for Sustainable and Stable African Entrepreneurship
1. Introduction
2. Fundamental questions
2.1 Question 1: "How has corruption affected growth in Africa?"
2.2 Question 2: "What is needed to change the dynamics and encourage growth and development?"
2.3 Question 3: "How do you evaluate the current state of compliance in Africa?"
2.4 Question 4: "What countries do you see as champions that have already made significant progress in the area of integrity?"
2.5 Question 5: "What advice would you give foreign companies seeking to invest in Africa?"
3. Summary
D. Cross Border Anti-Corruption Aspects
I. Towards a holistic approach of business integrity and the fight against corruption
1. Introduction
2. From control and command to a better understanding of corporate compliance
3. Going beyond implementation
4. Conclusion
II. Self-Regulation and Compliance: A Perfect Marriage
1. Introduction
2. Legal & self-regulatory background
3. Building trust & confidence
4. Transparency initiative
III. Promoting a Fair Business Environment in ASEAN: UNDP's Approach
1. Importance of the private sector engagement to achieve the Global Goals
2. UNDP's programme on Promoting a Fair Business Environment in ASEAN
3. What are the UNCAC provisions to prevent corruption in the private sector?
4. How can multi-stakeholder platforms be used to reform procurement?
5. Recommendations for stronger partnerships between governments and private sector in the context of ASEAN
IV. Preventing Cross-Border Bribery through Effective Compliance Measures
1. Introduction
2. Main areas of progress
3. Continuing compliance challenges
3.1 Small and Medium-Sized Enterprises lagging behind
3.2 Coordination with related compliance functions
3.3 Use of incentives
3.4 Use of whistleblower channels
3.5 Managing third-party risks
3.6 Independence of the audit and compliance functions
3.7 Risk of enforcement
3.8 Smart business decision
4. Conclusion
V. The National Crime Agency: Advice for SMEs on How to Protect Your Business from Bribery and Corruption
1. Introduction
2. Outreach
3. IFBT
4. Corporate Liability
5. Facilitation payments, hospitality and promotional expenditure
6. What are the key features that an SME should consider in framing adequate procedures?
6.1 Ownership
6.2 Employee Awareness
6.3 Managing third party risk
6.4 Continuous Improvement
7. Contacting the ICU
VI. China's New Definition of Bribery Is Anti-Competitive
1. Introduction
2. Revise the definition and scope of commercial bribery
3. Clarify Corporate Liability for Commercial Bribery and Distinguish It from Individual Responsibility
4. Strengthen the Enforcement Agency's Investigative Power
5. Increase Administrative Penalties
6. Conclusions
VII. Grand Corruption in Malaysia: How Money Is Laundered and Who Is Facilitating It?
1. Introduction
2. How It All Started
3. On the Trail of the Missing Billions
4. Where 1MDB's US$3.657 Billion Went
5. How Money Laundering Was Facilitated
5.1 Many Banks Involved, Some Large
5.2 Shell companies
5.3 Money Laundering and International Neglect
6. Some of the Assets Purchased
7. Malaysia's Legal System
8. Conclusions
VIII. Cross-border Compliance, Corporate Governance and Culture in Russia
1. Introduction
2. Sanctions compliance
3. Compliance standards in banking
4. Compliance in state owned companies
5. "Soft law"
6. Compliance industry
7. Anti-trust compliance
8. Cross-border governance
9. Corporate governance
10. Cross-border culture
11. Conclusion: Main compliance challenges
E. Compliance Standardization - Global and National Perspectives
I. ISO 19600 - An Open and Flexible Standard in a Regulated Context that also Offers Benefits at International Level
II. Introducing Compliance to the Shop Floor - ISO 19600 and Germany
1. Introduction
2. Compliance in Germany
3. Operational and Legal Aspects
4. The Approach
5. Adoption, Use and Benefits
6. Where Are We Now?
7. Outlook
III. Cross Border Compliance - Standardisation Experience from Austria
IV. Cross-Border Compliance Standardisation - A Swiss NGO Perspective
1. Introduction
2. Standards are, by nature, genuinely cross-border and cross-cultural
3. To effectively promote compliance, access to know-how must be low cost and easy
4. Public organisations and standardisation
5. Standards strengthen sound principles, good governance and foster accountability
6. Summary
F. Cross Cultural Compliance Communication and Other Methods
I. Cross-Cultural Compliance and Communication - the thyssenkrupp Experience
1. Introduction
2. Asia Pacific
3. Best Practices
4. Conclusion
II. Lessons on Cross-Cultural Compliance Communication
1. Introduction
2. Understanding the "Whys" of Compliance
3. Policies, Process and Tools
4. Compliance Training and Communication
III. Compliance communication in crossborder cases
IV. "Integrity Has No Borders": Collective Action on Business Integrity in ASEAN
1. Introduction
2. Acknowledging the Problem
3. The Challenges
4. The Opportunities
5. Business Initiatives Against Corruption
6. At ASEAN Level: Regional Working Group on Business Integrity
7. Conclusion: Moving Forward
V. Compliance & Third Party Due Diligence
1. Introduction: Anti-Corruption Compliance Landscape
2. Historic Third Party Due Diligence Challenges
3. Increasing Regulatory Expectations
4. Redefining Best Practices: Steps to Achieving 100% Third Party Due Diligence
4.1 Step 1 - Understanding the scope of your third party network
4.2 Step 2 - Conduct Baseline Screening for 100% of Third Parties
4.3 Step 3 - Review Potential Third Party Risk Indicators and Categorise Risk
4.4 Step 4 - Escalation & review
4.5 Step 5 - Ongoing monitoring
5. Conclusion
VI. The Role of Middle Management in CMS
1. Introduction
2. What the "tone at the top" actually means
3. Middle manager - man caught in the middle
4. Closing remarks and summary
VII. Compliance in and for Africa: perspective of a SME
1. Introduction
2. Why is Compliance an Important Topic for Companies Willing to Engage in Africa?
3. How Can Small and Medium-sized Companies Strengthen a Culture of Integrity in Their Business Practice?
4. How Important are Public-Private Dialogue and Collective Action?
5. Result
G. Whistleblowing and Internal Investigations
I. How to Act in Cases of Cross Border Fraud
1. Introduction
2. Conducting investigations
3. Conclusion
II. Dealing with Compliance Cases at Siemens
1. Introduction
2. Compliance Management System
2.1 Prevent
2.2 Detect
2.3 React
3. Compliance Case Handling Process
4. Conclusion: Challenges
III. Conducting a cross border compliance investigation in a crisis
1. Introduction
2. The Facts
3. Dealing with internal and external pressures, leadership
4. Change
5. Conclusion
IV. "Whistleblower protection" - legal threats and challenges in Poland
V. Romanian Whistleblowing Regulations: From Exemplary to Incomplete
1. Introduction
2. Compliance and Ethics in the Public Sector
3. The Whistleblower (Ro. avertizor de integritate)
4. Protection of Whistleblowers
5. The Motivation of a Whistleblower
6. Anonymity of Whistleblowers
7. The Reported Wrongdoings
8. Recipient of the Report
9. Summary
H. International Trade Compliance
I. Current Challenges in International Trade Compliance
1. Introduction
2. Covered Areas
3. The Necessity of Trade Compliance
4. Challenges
4.1 Organization
4.2 Knowledge
4.3 Information Technology
5. Conclusion
II. Managing Customs Compliance in International Trade
1. Introduction
2. Customs Compliance in Cross-Border Trade in Goods: Its Importance and Relevance for Business
3. Customs Compliance: Challenges and Risks in the International Trade in Goods
3.1 Product risk
3.2 Customer risk
3.3 Destination risk
3.4 Delivery risk
4. Main Compliance Risks Affecting the International Trade in Goods
4.1 Valuation
4.2 Classification
4.3 Origin
5. The Programming and Planning of Customs Compliance in Companies Trading Goods Internationally
6. The Best Customs Compliance Practices Adopted by Companies Trading in Goods Internationally
7. Authorised Economic Operator
7.1 The International Legal Basis for AEO
7.2 Objectives and Benefits of AEO Status
7.3 AEO - Challenges and Hopes
8. Conclusions
III. The Nexus between Export Compliance and Anti-Corruption Controls
1. Introduction
2. Export Controls
3. Improper Payments
4. Nexus between Export Controls and Anti-Corruption
5. Conclusion
IV. Customs in the Era of Terrorism
1. The Role of Customs in the Era of Terrorism
2. The Core Elements of the SAFE Framework
2.1 Registration of Economic Operators
2.2 Advanced Communication
2.3 Risk Analysis
2.4 The AEO Programme as Tool for Securing and Facilitating Trade
3. Conclusion
V. China's Current Export Control Scheme and Draft New Law - An Overview
1. Introduction
2. The Current Export Control Scheme in China
2.1 A Case Study
2.2 Current Export Control Scheme
2.3 Enforcing Authorities
2.4 Consulting Procedure
2.5 Legal Liabilities
3. What Changes does the Draft Act Introduce?
3.1 Scope of Controlled Items
3.2 Exports Subject to Control
3.3 Meaning of "Controlled Items"
3.4 Potential New Risks to Export Transaction Parties
3.5 Filing Requirements
3.6 Transparency When Granting Export Licences
3.7 Obligations of the Overseas Importer and End-User
3.8 Obligations of the Exporter
3.9 Governmental Investigation
3.10 Legal Liabilities
3.11 Mitigation
4. Conclusion

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