UNODC has developed the practical Guide and best practice on the steps companies may take to establish an effective anti-corruption, ethics and compliance programme. The following are some guidelines checklist that can serve as best practices in preventing corruption by companies in their respective organizations.
1. Risk Assessment
It would assist companies to report on their risk assessment activities to:
- Describe risk assessment procedures (e.g. how often it is carried out, who is in charge, which parts of the company are covered, how results are dealt with) and
- Describe the business units and subsidiaries for which a risk assessment has been undertaken.
2. The “tone from the top”
The support and commitment of senior management, also referred to as “tone from the top”, is an essential determinant of the organizational culture.
3. Developing an anti-corruption programme
4. Oversight of the Anti-Corruption Programme
5. Clear, visible and accessible policy prohibiting corruption
In order to provide a clear, visible and accessible anti-corruption policy, companies may wish to consider the following aspects:
- The policy should be formally documented
- The language of the policy should be clear and easy to understand
- The policy should be visible to all parties within and outside the company
- The policy should be further supported by real-world examples or generic case descriptions to enhance the understanding of how these policies apply to day-to-day work situations
6. Facilitation Payments
7. Special types of expenditures
When addressing the various manifestations of corruption, companies will find that some legitimate business activities may be misused to disguise a bribe or as trading in influence. This typically relates to expenditures of the following three types:
- Gifts, hospitality, travel, and entertainment
- Political contributions
- Charitable contributions and sponsorships
8. Conflicts of interest
9. Application of the anti – corruption programme to business partners
While engaging with business partners is a necessity for doing business, it may also present a considerable risk for companies with respect to corruption. Companies that engage with business partners having lower anti-corruption standards may face the risk of corruption inquiries or even be held accountable for the inappropriate behaviour of their partners.
10. Public reporting on internal controls and record keeping
11. Communication and training
Companies that establish an anti-corruption programme must not only ensure that their employees and relevant business partners are aware of their policies and procedures, but also that they have the necessary information and skills to identify and counter corruption-related challenges.
12. Assessing ethics and compliance
Incentives for ethical and compliance-driven behaviour should be integrated into these human resources policies and performance evaluation processes. For this, performance targets concerning compliance and ethical behaviour need to be established.
13. Reporting violations
The reporting of violations often referred to as whistle-blowing can be defined as the disclosure of information about actual or perceived corruption in the company to individuals or bodies believed to be able to effect action. Violations can be reported directly to superiors or to the company’s compliance department.
14. Evaluations criteria
Once a comprehensive review of the anti-corruption programme has been conducted by using the various sources of information, companies can evaluate the programme’s performance to identify potential needs for modifications. A comprehensive evaluation may be accomplished by assessing the following three major criteria:
Refers to the extent to which the anti-corruption policies and procedures have contributed to the programmes specific objectives, for instance the minimization of risks of facilitation payments.
Refers to minimizing the costs of the anti-corruption programme, while ensuring the benefits of the anti-corruption policies and procedures, including lower legal, commercial and reputational risks.
Refers to the extent to which the anti-corruption policies and procedures and their related results help to minimize the risk of corruption in the long run.