Ethics and compliance programs in multinational organizations:
Gespeichert in:
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Wiesbaden
Springer Gabler
2012
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| Schriftenreihe: | Springer Gabler Research
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| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | XXII, 387 S. graph. Darst. |
| ISBN: | 9783834934949 3834934941 |
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IMAGE 1
TABLE OF CONTENTS
LIST OF FIGURES AND TABLES XIX
LIST OF ABBREVIATIONS XXI
INTRODUCTION 1
1. PROBLEM FORMULATION 1
2. RESEARCH OBJECTIVE AND APPROACH 2
3. STRUCTURE OF THIS STUDY 5
PART ONE: THEORETICAL FRAMEWORK 9
1. KEY CONCEPTS AND HISTORICAL AND LEGAL DEVELOPMENTS 9
1.1 ETHICS AND COMPLIANCE IN ORGANIZATIONS 9
1.2 ETHICS AND THE LAW 10
1.3 THE WATERGATE SCANDAL AND THE FOREIGN CORRUPT PRACTICES ACT OFL977
11
1.4 THE FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONS OF 1991 . . .
12 1.5 THE CARROT AND STICK CONCEPT 13
1.6 THE 2004 AMENDMENTS TO THE FEDERAL SENTENCING GUIDELINES 14 1.7
THESARBANES-OXLEYACTOF2002 15
1.8 BLAKELY VS. WASHINGTON: THE CONSTITUTIONALITY OF THE SENTENCING
GUIDELINES 17
2. CORPORATE CODES OF CONDUCT 18
2.1 THE PURPOSE OF CORPORATE CODES OF CONDUCT 19
2.2 DIFFERENT TYPES OF CODES OF CONDUCT 20
2.3 GENERAL CODES OF CONDUCT 21
2.3.1 UN GLOBAL COMPACT 21
2.3.2 OECD GUIDELINES FOR MULTINATIONAL ENTERPRISES 22 2.4 CONTENT OF
CORPORATE CODES OF CONDUCT 23
2.4.1 PURPOSE STATEMENT 23
2.4.2 STATEMENT BY THE BOARD OF DIRECTORS AND SENIOR MANAGEMENT . 24
2.4.3 REPORTING CHANNELS AND WHISTLEBLOWER PROTECTION 24
BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/101647279X
DIGITALISIERT DURCH
IMAGE 2
VIUE TABLE OF CONTENTS
2.4.4 THE SUBJECT MATTER OF CORPORATE CODES OF CONDUCT 25 2.4A.I RESPECT
AND FAIR TREATMENT 25
2.4.4.2 HARASSMENT 26
2.4.4.3 DISCRIMINATION 27
2.4.4.4 DIVERSITY 27
2.4.4.5 CONFLICTS OF INTEREST 28
2.4.4.6 BRIBERY AND IMPROPER PAYMENTS 28
2.4.4.7 ANTITRUST 28
2.4.4.8 GIFTS AND ENTERTAINMENT 29
2.4.4.9 DOCUMENT RETENTION 29
2.4.4.10 PRODUCT LIABILITY 30
2.5 DEVELOPMENT OF CORPORATE CODES OF CONDUCT 30
2.5.1 PREPARATION PROCESS 31
2.5.2 IMPLEMENTATION PROCESS 33
2.5.3 ADMINISTRATION PROCESS 35
3. AN OVERVIEW OF CORPORATE ETHICS AND COMPLIANCE PROGRAMS 35 3.1
REGULATION OF ORGANIZATIONS 36
3.1.1 COMMAND AND CONTROL REGULATION 37
3.1.2 THE NEW REGULATORY STATE 38
3.1.3 COMPLIANCE-ORIENTED REGULATION 39
3.2 EMERGENCE OF CORPORATE ETHICS AND COMPLIANCE PROGRAMS 40 3.3
SPECIFIC REGULATORY AREAS FOR CORPORATE ETHICS AND COMPLIANCE PROGRAMS
42
3.3.1 ANTITRUST 43
3.3.2 FINANCIAL SERVICES 43
3.3.3 HEALTH CARE 44
3.3.4 BRIBERY AND MISCONDUCT IN DEFENSE CONTRACTS 44
3.3.5 ENVIRONMENT 46
3.3.6 OCCUPATIONAL HEALTH AND SAFETY 46
3.3.7 EQUAL EMPLOYMENT OPPORTUNITY AND AFFIRMATIVE ACTION . . . 47 3.4
BASIC TOOLS OF CORPORATE ETHICS AND COMPLIANCE PROGRAMS 48 3.4.1 CODE OF
CONDUCT 48
3.4.2 REPORTING MECHANISMS 49
3.4.2.1 ETHICS AND COMPLIANCE HELPLINES 50
3.4.2.2 WHISTLEBLOWER PROTECTION 52
3.4.3 ETHICS AND COMPLIANCE TRAINING 53
IMAGE 3
TABLE OF CONTENTS IX
3.4.4 INTERACTION OF THE BASIC TOOLS FOR ETHICS AND COMPLIANCE PROGRAMS
57
3.5 THE ETHICS AND COMPLIANCE PROFESSION 58
3.5.1 THE ETHICS AND COMPLIANCE OFFICER'S PROFILE 59
3.5.2 COMPETENCE WITHIN THE ETHICS AND COMPLIANCE PROGRAM . . . 61 3.6
EMPIRICAL EVIDENCE ON CORPORATE ETHICS AND COMPLIANCE PROGRAMS . 63
3.6.1 STUDIES ON THE IMPLEMENTATION OF ETHICS AND COMPLIANCE PROGRAMS 63
3.6.2 STUDIES ON ETHICAL PRACTICES IN BUSINESS 66
3.6.3 STUDIES ON CORPORATE ETHICS AND COMPLIANCE PROGRAMS AND CORPORATE
ILLEGALITY 68
3.6.4 CONCLUDING REMARKS 70
3.7 POSITIVE IMPACTS OF CORPORATE ETHICS AND COMPLIANCE PROGRAMS . . 71
3.7.1 REDUCTION OF AMBIGUITY AND COMPLEXITY 72
3.7.2 CREATION OF RELIABLE BEHAVIOR 72
3.7.3 IMPLEMENTATION OF STANDARDS OF EXISTENTIAL SIGNIFICANCE . . . 73
3.8 LIMITATIONS OF CORPORATE ETHICS AND COMPLIANCE PROGRAMS 74
3.8.1 LIMITED IMPACT OF INSTRUCTIONS 74
3.8.2 UNINTENDED CONSEQUENCES OF TOO MANY INSTRUCTIONS 76
3.8.3 IDENTIFICATION WITH THE ORGANIZATION 77
3.9 GLOBAL CORPORATE ETHICS AND COMPLIANCE PROGRAMS FOR U.S.-BASED
COMPANIES 79
4. THE FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONS OF 1991 . . . 81
4.1 THE UNITED STATES SENTENCING COMMISSION 81
4.2 APPLICABILITY OF THE SENTENCING GUIDELINES 82
4.3 PURPOSE OF THE SENTENCING GUIDELINES 82
4.3.1 RESTITUTION 83
4.3.2 DETERMINING THE FINES 83
4.3.3 ORGANIZATIONAL PROBATION 85
4.4 EFFECTIVE CORPORATE COMPLIANCE PROGRAMS 86
4.4.1 DEFINITION OF AN EFFECTIVE CORPORATE COMPLIANCE PROGRAM . . 86
4.4.2 SEVEN ELEMENTS OF AN EFFECTIVE CORPORATE COMPLIANCE PROGRAM 87
4.4.2.1 ELEMENT 1 : COMPLIANCE STANDARDS AND PROCEDURES . . . 88 4.4.2.2
ELEMENT 2: APPOINTMENT OF A COMPLIANCE OFFICER . . 89
4.4.2.3 ELEMENT 3: DUE CARE IN DELEGATION OF AUTHORITY . . . 90 4.4.2.4
ELEMENT 4: COMPLIANCE TRAINING AND COMMUNICATION . 90 4.4.2.5 ELEMENT 5:
REASONABLE STEPS TO ACHIEVE COMPLIANCE . 91
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TABLE OF CONTENTS
4.4.2.6 ELEMENT 6: CONSISTENT ENFORCEMENT OF COMPLIANCE STANDARDS
THROUGH APPROPRIATE DISCIPLINARY MEASURES . 92 4.4.2.7 ELEMENT 7:
REASONABLE STEPS TO RESPOND TO AND PREVENT FURTHER OFFENSES 93
4.4.2.8 ASSESSMENT OF THE SEVEN ELEMENTS OF AN EFFECTIVE COMPLIANCE
PROGRAM 93
4.5 THE 1991 SENTENCING GUIDELINES AND THE "LITIGATION DILEMMA" . . 94
4.6 ETHICS IN AN EFFECTIVE CORPORATE COMPLIANCE PROGRAM 96
4.7 LIMITATIONS OF THE 1991 GUIDELINES AND CONCLUDING REMARKS . . . 97
5. THE 2004 AMENDMENTS TO THE FEDERAL SENTENCING GUIDELINES FOR
ORGANIZATIONS 98
5.1 ENHANCING COMPLIANCE THROUGH KEY LEGAL DEVELOPMENTS 99
5.1.1 THE CAREMARK CASE 100
5.1.2 THE SARBANES-OXLEY ACT OF 2002 100
5.2 THE PRELIMINARY WORK OF THE AD HOC ADVISORY GROUP 101
5.3 THE 2004 AMENDMENTS 102
5.4 THE REVISED SEVEN ELEMENTS OF AN EFFECTIVE ETHICS AND COMPLIANCE
PROGRAM 104
5.4.1 ELEMENT 1 : STANDARDS AND PROCEDURES 105
5.4.2 ELEMENT 2: ORGANIZATIONAL LEADERSHIP AND CORPORATE CULTURE . 105
5.4.3 ELEMENT 3: REASONABLE EFFORTS TO EXCLUDE PROHIBITED PERSONS . 108
5.4.4 ELEMENT 4: ETHICS AND COMPLIANCE TRAINING AND COMMUNICATION 108
5.4.5 ELEMENT 5: MONITORING, AUDITING, AND
EVALUATING PROGRAM EFFECTIVENESS 109
5.4.6 ELEMENT 6: PERFORMANCE INCENTIVES AND DISCIPLINARY ACTIONS . . I
LL 5.4.7 ELEMENT 7: RESPONSE TO CRIMINAL CONDUCT AND REMEDIAL ACTION 111
5.5 OTHER RELEVANT CHANGES IN THE 2004 AMENDMENTS 112
5.5.1 RISK ASSESSMENT 112
5.5.2 ADOPTION OF GOVERNMENTAL REGULATION AND INDUSTRY STANDARDS . 114
5.5.3 WAIVER OF ATTORNEY-CLIENT PRIVILEGE AND WORK-PRODUCT DOCTRINE 114
5.5.4 UPWARD DEPARTURE 114
5.5.5 CORPORATE PROBATION 115
5.6 LIMITATIONS OF THE 2004 AMENDMENTS 115
5.7 THE 2004 AMENDMENTS AND OTHER CORPORATE GOVERNANCE REFORMS . . 118
6. CONCLUDING REMARKS AND IMPLICATIONS FOR THE EMPIRICAL STUDY . . .
119
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TABLE OF CONTENTS XI
PART TWO: THE RESEARCH PROCESS AND EMPIRICAL FINDINGS 121
1. EMPIRICAL RESEARCH OBJECTIVE 121
2. SELECTED APPROACHES FOR SOCIAL RESEARCH 122
3. METHODS OF EMPIRICAL ORGANIZATIONAL AND SOCIAL RESEARCH 123 3.1
DIFFERENT INQUIRY FORMS 124
3.1.1 SEMI-STANDARDIZED INTERVIEWS 124
3.1.2 EXPERT INTERVIEWS 124
3.2 RESEARCH DESIGN 127
3.2.1 REASONS FOR ADOPTING SEMI-STANDARDIZED EXPERT INTERVIEWS . . 127
3.2.2 REASONS FOR CHOOSING THE SELECTED EXPERTS 128
3.3 LIMITATIONS OF THE EMPIRICAL STUDY 131
3.3.1 LIMITATIONS OF EXPERT INTERVIEWS 131
3.3.2 LIMITATIONS IN THE SELECTION OF EXPERTS 132
3.3.3 LIMITATION DUE TO TELEPHONE INTERVIEWS 133
3.3.4 LIMITATION DUE TO RESEARCH CONSTRAINTS 134
4. RESEARCH PROCEDURES 134
4.1 DATA COLLECTION 134
4.1.1 EXPERT INTERVIEWS 134
4.1.2 DOCUMENT AND LITERATURE ANALYSIS 137
4.2 QUALITATIVE DATA ANALYSIS 138
4.3 QUALITY MEASURES OF THE RESEARCH DESIGN 140
4.3.1 INTERNAL VALIDITY 140
4.3.2 EXTERNAL VALIDITY 141
4.3.3 RELIABILITY 141
4.3.4 OBJECTIVITY 142
5. EFFECTIVE ETHICS AND COMPLIANCE PROGRAMS IN MULTINATIONAL
ORGANIZATIONS 142
5.1 ELEMENT 1: STANDARDS AND PROCEDURES 143
5.1.1 CODE PURPOSE 144
5.1.2 CODE DEVELOPMENT 146
5.1.3 CODE IMPLEMENTATION 147
5.1.3.1 ACCESSIBILITY FOR AND ACCEPTANCE OF EMPLOYEES . . . 147 5.1.3.2
RULES-BASED VS. PRINCIPLES-BASED APPROACH 149
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X JJ TABLE OF CONTENTS
5.1.4 CODE CONTENT 153
5.1.4.1 FOCUS ON THE ORGANIZATION'S KEY RISK AREAS 153 5.1.4.2 PRACTICAL
GUIDANCE FOR EMPLOYEES 155
5.1.4.3 DRAFTING THE CODE WITH EMPLOYEES IN MIND 157 5.1.5 CODE
DISTRIBUTION 158
5.1.6 CODE ADMINISTRATION 160
5.2 ELEMENT 2: THE ETHICS AND COMPLIANCE OFFICE 161
5.2.1 ORGANIZATIONAL STRUCTURE FOR THE ETHICS AND COMPLIANCE PROGRAM 162
5.2.2 LEADERSHIP CREDENTIALS AND COMPETENCIES OF A CECO 166 5.2.2.1
EDUCATION AND EXPERIENCE 166
5.2.2.2 PERSONAL SKILLS AND CHARACTERISTICS 169
5.2.3 PROFESSIONAL DEVELOPMENT AND CERTIFICATION 170
5.2.4 THE REPORTING STRUCTURE OF A CECO 171
5.2.5 OUTSOURCING THE ETHICS AND COMPLIANCE FUNCTION 173 5.2.6 RESOURCES
AND BUDGET 174
5.2.7 ETHICS AND COMPLIANCE COMMITTEE OR COUNCIL 178
5.3 ELEMENT 3: OVERSIGHT BY THE BOARD AND SENIOR MANAGEMENT 180 5.3.1
THE RIGHT TONE FROM THE TOP 180
5.3.2 MONITORING OF THE PROGRAM'S KEY COMPONENTS 183
5.3.3 REGULAR UPDATES FOR SENIOR MANAGEMENT AND THE BOARD OF DIRECTORS
184
5.3.4 A CODE OF CONDUCT FOR THE BOARD OF DIRECTORS 185
5.4 ELEMENT 4: REASONABLE EFFORTS TO EXCLUDE PROHIBITED PERSONS . . .
185 5.4.1 INFORMATION GATHERING AS PART OF THE SCREEN 186
5.4.2 INFORMATION GATHERED MUST COMPORT WITH RELEVANT LAWS . . 186
5.4.3 DETERMINING WHEN SCREENS WILL BE CONDUCTED 187 5.5 ELEMENT 5:
ETHICS AND COMPLIANCE TRAINING AND COMMUNICATION . . 188 5.5.1 DESIGN
AND IMPLEMENTATION OF A TRAINING AND
COMMUNICATION PROGRAM 189
5.5.2 KEY MESSAGES OF A TRAINING AND COMMUNICATION PROGRAM . . . 191
5.5.3 TARGET AUDIENCES FOR THE TRAINING AND COMMUNICATION PROGRAM 194
5.5.4 DELIVERY METHODS FOR THE TRAINING AND COMMUNICATION PROGRAM 198
5.5.5 TRAINING AND COMMUNICATION CALENDAR 206
5.5.6 PILOT-TEST AND EVALUATE THE TRAINING AND COMMUNICATION PROGRAM 207
5.6 ELEMENT 6: PROGRAM ASSESSMENT AND EVALUATION 208
5.6.1 PROGRAM ASSESSMENT TO IMPROVE THE ETHICS AND COMPLIANCE FUNCTION
208
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TABLE OF CONTENTS XIII
5.6.2 AUDITING THE ETHICS AND COMPLIANCE PROGRAM 209
5.6.3 COMPREHENSIVE REVIEW OF THE ETHICS AND COMPLIANCE PROGRAM . 210
5.6.4 TECHNIQUES AND TOOLS TO EVALUATE THE ETHICS AND COMPLIANCE PROGRAM
211
5.6.5 POST-EVALUATION ACTIONS TO IMPROVE THE ETHICS AND COMPLIANCE
PROGRAM 214
5.7 ELEMENT 7: RECEIVING ALLEGATIONS AND PROVIDING ETHICAL ADVICE . .
216 5.7.1 CHANNELS FOR EMPLOYEES TO REPORT VIOLATIONS AND SUBMIT
QUESTIONS 216
5.7.2 IMPLEMENTATION OF A 24-HOUR HELPLINE 219
5.7.3 OVERSIGHT OF THE REPORTING FUNCTION 222
5.7.4 APPROPRIATE PERSONNEL FOR PROVIDING GUIDANCE 223 5.7.5
CONFIDENTIALITY AND ANONYMITY WITHIN THE REPORTING PROCESS . . 224 5.7.6
PROTECTION AGAINST RETALIATION 226
5.7.7 OMBUDSPERSON 228
5.8 ELEMENT 8: PERFORMANCE INCENTIVES AND DISCIPLINARY ACTIONS 232 5.8.1
STANDARDS AND EXPECTATIONS FOR ETHICS AND COMPLIANCE IN THE WORKPLACE
233
5.8.2 PROBLEMS WITH REWARDING ETHICAL CONDUCT 234
5.8.3 METHODS FOR REWARDING ETHICAL CONDUCT 234
5.8.4 DESIGNING A DISCIPLINARY SYSTEM WITH CONSISTENT AND PREDICTABLE
PENALTIES 235
5.8.5 RESPONSIBLE FUNCTION FOR IMPOSING PUNISHMENTS 236 5.9 ELEMENT 9:
RESPONSE TO CRIMINAL CONDUCT AND REMEDIAL ACTION . . . 237 5.9.1 PROCESS
ESTABLISHMENT FOR AN INTERNAL INVESTIGATION 238
5.9.2 DESIGNATION OF INVESTIGATORS 240
5.9.3 CONSISTENT APPLICATION OF DISCIPLINARY MEASURES 243 5.10
CONCLUSION 244
6. ADDITIONAL ELEMENTS OF THE 2004 GUIDELINES 245
6.1 CORPORATE CULTURE 245
6.1.1 DEVELOPMENT OF A UNIQUE CORPORATE CULTURE 246
6.1.2 RESPONSIBILITY FOR CREATING AN ETHICAL CULTURE 249
6.1.3 CULTURAL DIFFERENCES AND THEIR CHALLENGES 252
6.2 RISK ASSESSMENT 255
6.2.1 ETHICS AND COMPLIANCE RISK ASSESSMENT OR ENTERPRISE RISK
ASSESSMENT 256
6.2.2 APPOINTMENT OF THE RISK ASSESSMENT TEAM 257
IMAGE 8
X J V TABLE OF CONTENTS
6.2.3 RISK IDENTIFICATION 258
6.2.4 ASSESSING AND PRIORITIZING RISKS AND RECOMMENDING MITIGATION
STRATEGIES 259
6.2.5 RECOMMENDATIONS OF THE RISK ASSESSMENT PROCESS AND REGULAR UPDATES
260
6.3 CONCLUSION 262
PART THREE: THE ETHICS AND COMPLIANCE PROGRAM MANUAL FOR MULTINATIONAL
ORGANIZATIONS 263
1. PILLAR ONE: THE FOUNDATION OF AN ETHICS AND COMPLIANCE PROGRAM . 264
1.1 ELEMENT 1: RISK ASSESSMENT 265
1.1.1 STEP 1 : ETHICS AND COMPLIANCE RISK ASSESSMENT OR ENTERPRISE RISK
MANAGEMENT 266
1.1.2 STEP 2: APPOINTMENT OF A RISK MANAGEMENT TEAM 266 1.1.3 STEP 3:
RISK IDENTIFICATION 267
1.1.4 STEP 4: DATA GATHERING AND ANALYSIS 268
1.1.5 STEP 5: RISK RATING 269
1.1.6 STEP 6: RISK COMMUNICATION AND INFORMATION 272
1.2 ELEMENT 2: CORPORATE CULTURE 272
1.2.1 STEP 1: ANALYSIS OF THE EXISTING CORPORATE CULTURE 273 1.2.2 STEP
2: ASSESSMENT OF THE CORPORATE CULTURE 274
1.2.3 STEP 3: IMPLEMENTATION OF AN ACTION PLAN 275
1.3 ELEMENT 3: OVERSIGHT BY THE BOARD AND SENIOR MANAGEMENT 277 1.3.1
STEP 1: RIGHT TONE FROM THE TOP 277
1.3.2 STEP 2: MONITORING THE PROGRAM'S KEY COMPONENTS 279 1.3.3 STEP 3:
REGULAR UPDATES FOR SENIOR MANAGEMENT AND THE BOARD 281
1.3.4 STEP 4: A CODE OF CONDUCT FOR THE BOARD OF DIRECTORS 282 1.4
ELEMENT 4: THE ETHICS AND COMPLIANCE OFFICE 283
1.4.1 STEP 1: THE ORGANIZATIONAL STRUCTURE 284
1.4.2 STEP 2: LEADERSHIP CREDENTIALS AND COMPETENCIES OF THE CECO 285
1.4.3 STEP 3: PROFESSIONAL DEVELOPMENT AND CERTIFICATION 287 1.4.4 STEP
4: REPORTING STRUCTURE OF THE CECO 288
1.4.5 STEP 5: OUTSOURCING THE ETHICS AND COMPLIANCE FUNCTION . . . 291
1.4.6 STEP 6: THE RELATIONSHIP WITH SENIOR MANAGEMENT AND THE BOARD 292
IMAGE 9
TABLE OF CONTENTS
1.4.7 STEP 7: RESOURCES AND BUDGET 294
1.4.8 STEP 8: ETHICS AND COMPLIANCE COMMITTEES OR COUNCILS . . . 296
2. PILLAR TWO: A TOOLSET FOR AN ETHICS AND COMPLIANCE PROGRAM 298
2.1 ELEMENT 5: CODE OF CONDUCT 299
2.1.1 STEP 1: COLLECTING EXISTING POLICIES AND RULES 299
2.1.2 STEP 2: APPOINTMENT OF A CROSS-FUNCTIONAL CORE TEAM 300 2.1.3 STEP
3: DETERMINE THE CODE'S REACH 301
2.1.4 STEP 4: ACCESSIBILITY FOR AND ACCEPTANCE OF EMPLOYEES 302 2.1.5
STEP 5: PRACTICAL GUIDANCE FOR EMPLOYEES 304
2.1.6 STEP 6: INTRODUCTION AND DISTRIBUTION OF THE CODE 305
2.2 ELEMENT 6: RECEIVING ALLEGATIONS AND PROVIDING ETHICAL ADVICE . . .
305 2.2.1 STEP 1 : AVAILABLE REPORTING AND ADVISORY CHANNELS 306
2.2.2 STEP 2: IMPLEMENTATION OF A 24-HOUR HELPLINE 307
2.2.3 STEP 3: OVERSIGHT OF THE REPORTING FUNCTION 309
2.2.4 STEP 4: APPROPRIATE PERSONNEL FOR PROVIDING ADVICE 310
2.2.5 STEP 5: PUBLICATION OF THE REPORTING AND ADVISORY SYSTEM . . 311
2.2.6 STEP 6: CONFIDENTIALITY AND ANONYMITY WITHIN THE REPORTING PROCESS
312
2.3 ELEMENT 7: TRAINING AND COMMUNICATION 314
2.3.1 STEP 1 : DESIGN AND IMPLEMENTATION 314
2.3.2 STEP 2: KEY MESSAGES OF THE TRAINING AND COMMUNICATION PROGRAM 316
2.3.3 STEP 3: TARGET AUDIENCES 318
2.3.4 STEP 4: DELIVERY METHODS 321
2.3.5 STEP 5: TRAINING AND COMMUNICATION CALENDAR 323
2.3.6 STEP 6: PILOT-TESTING AND EVALUATING THE TRAINING AND
COMMUNICATION PROGRAM 325
2.4 ELEMENT 8: PROGRAM ASSESSMENT AND EVALUATION 326
2.4.1 STEP 1 : PROGRAM ASSESSMENT TO IMPROVE THE ETHICS AND COMPLIANCE
FUNCTION 327
2.4.2 STEP 2: AUDIT THE ETHICS AND COMPLIANCE PROGRAM 327
2.4.3 STEP 3: TECHNIQUES AND TOOLS TO EVALUATE THE ETHICS AND COMPLIANCE
PROGRAM 328
2.4.4 STEP 4: COMPREHENSIVE REVIEW OF THE ETHICS AND COMPLIANCE PROGRAM
330
2.4.5 STEP 5: POST-EVALUATION ACTIONS TO IMPROVE THE ETHICS AND
COMPLIANCE PROGRAM 331
IMAGE 10
XVI TABLE OF CONTENTS
3. PILLAR THREE: PREVENTATIVE MEASURES IN AN ETHICS AND COMPLIANCE
PROGRAM 331
3.1 ELEMENT 9: PERFORMANCE INCENTIVES AND DISCIPLINARY ACTIONS 332 3.1.1
STEP 1 : STANDARDS AND EXPECTATIONS FOR ETHICS AND COMPLIANCE IN THE
WORKPLACE 333
3.1.2 STEP 2 : FAIR TREATMENT OF EMPLOYEES INVOLVED IN A DISCIPLINARY
PROCESS 334
3.1.3 STEP 3: PROBLEMS WITH REWARDING ETHICAL CONDUCT 335
3.1.4 STEP 4: METHODS FOR REWARDING ETHICAL CONDUCT 336
3.1.5 STEP 5: DESIGN A DISCIPLINARY SYSTEM WITH CONSISTENT AND
PREDICTABLE PENALTIES 337
3.1.6 STEP 6: RESPONSIBLE FUNCTION FOR IMPOSING PUNISHMENTS . . . 339
3.2 ELEMENT 10: RESPONSE TO CRIMINAL CONDUCT AND REMEDIAL ACTION . . .
339 3.2.1 STEP 1 : DECISION TO INVESTIGATE AND PROCESS ESTABLISHMENT . .
. 340 3.2.2 STEP 2: DESIGNATION OF INVESTIGATORS 341
3.2.3 STEP 3: INTERVIEWING PROCESS 342
3.2.4 STEP 4: LIMITS OF CONFIDENTIALITY 344
3.2.5 STEP 5: DOCUMENTATION AND CLOSURE OF THE INVESTIGATION . . . 344
3.3 ELEMENT 11 : EMPLOYEE SCREENING 345
3.3.1 STEP 1: THE SCREENING PROCESS 346
3.3.2 STEP 2: INFORMATION GATHERING AND METHODS FOR SCREENING . . . 347
3.3.3 STEP 3: COMPLIANCE WITH RELEVANT LAWS 348
3.3.4 STEP 4: DETERMINE WHEN TO CONDUCT SCREENS 349
3.3.5 STEP 5: CRITERIA FOR EXCLUSION DUE TO A CANDIDATE'S PAST
ACTIVITIES 350
4. CONCLUSION 351
SUMMARY AND CONCLUSIONS 355
1. SYNOPSIS 355
1.1 PART ONE 355
1.2 PART TWO 357
1.3 PART THREE 358
2. IMPLICATIONS AND RECENT DEVELOPMENTS 360
2.1 ETHICAL CORPORATE CULTURE 360
IMAGE 11
TABLE OF CONTENTS XVII
2.2 ORGANIZATIONAL LEADERSHIP STRUCTURE 362
2.3 RISK ASSESSMENT AND RISK MANAGEMENT 366
2.4 THE BUSINESS ADVANTAGE 366
3. OUTLOOK 367
REFERENCES 369
APPENDIX: LIST OF INTERVIEWEES 389 |
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| author | Wulf, Katharina 1982- |
| author_GND | (DE-588)1019723491 |
| author_facet | Wulf, Katharina 1982- |
| author_role | aut |
| author_sort | Wulf, Katharina 1982- |
| author_variant | k w kw |
| building | Verbundindex |
| bvnumber | BV039910874 |
| classification_rvk | CW 4500 QP 150 |
| ctrlnum | (OCoLC)779625721 (DE-599)DNB101647279X |
| dewey-full | 658.12 330.01 |
| dewey-hundreds | 600 - Technology (Applied sciences) 300 - Social sciences |
| dewey-ones | 658 - General management 330 - Economics |
| dewey-raw | 658.12 330.01 |
| dewey-search | 658.12 330.01 |
| dewey-sort | 3658.12 |
| dewey-tens | 650 - Management and auxiliary services 330 - Economics |
| discipline | Psychologie Philosophie Wirtschaftswissenschaften |
| format | Thesis Book |
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| illustrated | Illustrated |
| indexdate | 2024-09-06T00:22:09Z |
| institution | BVB |
| isbn | 9783834934949 3834934941 |
| language | English |
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| spelling | Wulf, Katharina 1982- Verfasser (DE-588)1019723491 aut Ethics and compliance programs in multinational organizations Katharina Wulf Wiesbaden Springer Gabler 2012 XXII, 387 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Springer Gabler Research Zugl.: Berlin, Freie Univ., Diss., 2011 Unternehmenskultur (DE-588)4131484-0 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Compliance-System (DE-588)4442497-8 gnd rswk-swf Unternehmensethik (DE-588)4202404-3 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Multinationales Unternehmen (DE-588)4075092-9 s Unternehmensethik (DE-588)4202404-3 s Unternehmenskultur (DE-588)4131484-0 s Compliance-System (DE-588)4442497-8 s DE-604 X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3901016&prov=M&dok%5Fvar=1&dok%5Fext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024769540&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Wulf, Katharina 1982- Ethics and compliance programs in multinational organizations Unternehmenskultur (DE-588)4131484-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Compliance-System (DE-588)4442497-8 gnd Unternehmensethik (DE-588)4202404-3 gnd |
| subject_GND | (DE-588)4131484-0 (DE-588)4075092-9 (DE-588)4442497-8 (DE-588)4202404-3 (DE-588)4113937-9 |
| title | Ethics and compliance programs in multinational organizations |
| title_auth | Ethics and compliance programs in multinational organizations |
| title_exact_search | Ethics and compliance programs in multinational organizations |
| title_full | Ethics and compliance programs in multinational organizations Katharina Wulf |
| title_fullStr | Ethics and compliance programs in multinational organizations Katharina Wulf |
| title_full_unstemmed | Ethics and compliance programs in multinational organizations Katharina Wulf |
| title_short | Ethics and compliance programs in multinational organizations |
| title_sort | ethics and compliance programs in multinational organizations |
| topic | Unternehmenskultur (DE-588)4131484-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Compliance-System (DE-588)4442497-8 gnd Unternehmensethik (DE-588)4202404-3 gnd |
| topic_facet | Unternehmenskultur Multinationales Unternehmen Compliance-System Unternehmensethik Hochschulschrift |
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