下载
加入VIP
  • 专属下载特权
  • 现金文档折扣购买
  • VIP免费专区
  • 千万文档免费下载

上传资料

关闭

关闭

关闭

封号提示

内容

首页 2009_06_19_Final TRAC-Report-web pdf

2009_06_19_Final TRAC-Report-web pdf.pdf

2009_06_19_Final TRAC-Report-we…

keke
2010-10-31 0人阅读 举报 0 0 暂无简介

简介:本文档为《2009_06_19_Final TRAC-Report-web pdfpdf》,可适用于社会民生领域

TransparencyinreporTingonanTicorrupTionareportoncorporatepracticeswwwtransparencyorgTransparencyInternationalistheglobalcivilsocietyorganisationleadingthefightagainstcorruptionThroughmorethanchaptersworldwideandaninternationalsecretariatinBerlin,Germany,TIraisesawarenessofthedamagingeffectsofcorruptionandworkswithpartnersingovernment,businessandcivilsocietytodevelopandimplementeffectivemeasurestotackleitISBN:©TransparencyInternationalAllrightsReservedDesign:LemkeMahdaviKommunikationsdesignPrintedonrecycledpaperEveryefforthasbeenmadetoverifytheaccuracyoftheinformationcontainedinthisreportAllinformationwasbelievedtobecorrectasofMarchNevertheless,TransparencyInternationalcannotacceptresponsibilityfortheconsequencesofitsuseforotherpurposesorinothercontextsInthepastdecade,companieshavebeguntotakemoreseriouslytheneedtomanagetheriskofbriberyandcorruptionAtthesametime,thereisagrowingexpectationfromstakeholdersthatcompanieswillnotonlyadoptandimplementrobustanticorruptionprogrammes,butalsothattheywillreportpubliclyontheseeffortsinthespiritofgreatertransparencyPublicreportingisanessentiallinkintheaccountabilitychainandofparticularimportancewhenitcomestocombatingcorruptionLittlehassofarbeendocumentedaboutthescopeofdisclosureofcorporateanticorruptioncommitments,oraboutemergingbestpracticeinthefieldTransparencyInternational’sTransparencyinReportingonAntiCorruption–AReportofCorporatePractices(TRAC)assessestheextenttowhichclosetoleadinglistedcompanieshavereportedthestrategies,policiesandmanagementsystemstheyhaveinplaceforcombatingbriberyandcorruptionResultsarebasedontheanalysisofpubliclyavailabledocumentationCompanyperformancehasbeenaggregatedbycountryandindustrysectortoprovideanoverviewofreportingperformanceTheresultsoftheTRACreportshowthat,onaverage,leadingcompaniesstillhavealongwaytogoindisclosingthattheyareintegratinganticorruptionpracticesintotheirorganisationsTransparencyInternational(TI)believesthattherisksandresponsibilitiesassociatedwithcorruptiondemandagreaterleveloftransparencyfromcompaniesthanisshownbythefindingsofthisreportTIencouragescompaniestoreviewtheirreportingpracticestoassesswhethertheymeetstakeholders’currentexpectationsByassessingleadingcompaniesinthisway,thisreportattemptstoidentifypotentialareasforimprovementandtoserveasabasisforraisingcorporatereportingstandardsonbriberyandcorruptionHuguetteLabelleChairForewordExecutivesummaryBackgroundMethodologysummaryCompanyselectionResultsOveralldistributionofresultsTheGlobalStrategy,PolicyandManagementSystemsCountryscoresSectorscoresHigherrisksectorsUNGlobalCompactsignatoriesandnonsignatoriesConclusionAppendixDetailedmethodologyAAssessmentcriteriaBAveragescoresbysectorEndnotesContentsTRAC:AReportonCorporatePracticesExecutivesummaryBriberyandcorruptionremainendemicproblemsinmanycountries,weakeninggovernanceandposingamajorimpedimenttodevelopmentAtthesametime,briberyandcorruptionareasignificantriskforcompaniesaroundtheworld:notonlymustcompaniescomplywithantibriberylegislation,butcorruptcompanypracticesareincreasinglyscrutinisedandpunishedbybothinvestorsandsocietyatlargewhodemandthatcompaniesbehaveasresponsiblecorporatecitizensToensurecompliancewithlawsandtomanagethebroaderriskofcorruption,firmsmustadoptcoherentpoliciesandsystemstopreventandredressbriberyandcorruptionThisreport,thefirstofaTransparencyInternational(TI)projectcalled–TransparencyinReportingonAntiCorruption(TRAC)–focusesontheextentandqualityofinformationprovidedbyleadingcompaniesonthepoliciesandmeasurestheyaretakingtocombatbriberyandcorruptionTheTRACreportachievesthisbyexaminingthepubliclyavailabledocumentsofclosetoleadingglobalcompaniesandevaluatingtheextenttowhichtheyreportonthestrategy,policiesandmanagementsystemsinplaceforcombatingbriberyandcorruptionTheinformationanalysedcomesfromcorporatewebsites,companyannualreportsandsustainabilityreportsTheresultsarethentranslatedintocountryandindustrysectorrankingsTI,whichcommissionedthisresearch,believesthatcompaniesmusttaketheproblemofcombatingcorruptionmoreseriouslyRobustpoliciesandmanagementsystemsshouldbeinplacetolimitthelikelihoodofbeinginvolvedincorruptpractices–ortoensurethatcorrectiveactionistakenwhenitoccursCompaniesmustalsomakethesepoliciesandsystemspubliclyavailabletostakeholdersasameasureofenhancedtransparencyAlthoughnonfinancialreportingbycompaniesisrelativelynew,itisapracticethatisincreasinglyexpectedofcompaniescommittedtoimprovedcorporategovernanceandcorporatecitizenshipThisreportisnotintendedasanassessmentofthecompletenessoreffectivenessofcompanypoliciesandprogrammestocounterbriberyandcorruptionItspremiseisthatenhancedandmoremeaningfuldisclosureofthesemeasuresiskeytobettercorporatetransparency,whichinturnunderpinsgoodcorporategovernanceWhileitisimportanttodrawadistinctionbetweentheactualeffectivenessofantibriberysystemsandmerelyreportingontheirexistence,itisTI’sassumptionthatthedegreeofreportingonantibriberyandanticorruptionpoliciesandmanagementsystemscan,inmostcases,beastrongindicatorofthequalityandcomprehensivenessofacompany’seffortsinaddressingbriberyandcorruptionTIbelievesthatbetterreportingadvancesanticorruptionefforts,aswellasotheraspectsofgoodcorporategovernanceTheTRACreportcomesatatimewhendemandfromthesociallyresponsibleinvestmentmovementisgrowingforcompaniestodiscloseantibriberyandanticorruptionpoliciesandsystems,andtocomplywithantibriberyinitiativessuchastheUNGlobalCompactandtheWorldEconomicForumPartneringAgainstCorruptionInitiative(PACI)ThefinancialandcreditcrisisthatbeganinwillheightentheneedanddemandforgreatertransparencyTIbelievesthatenhanceddisclosurewill,intime,helpdispelstakeholderscepticismaswellashelpshapeandimprovecompanyantibriberyandanticorruptionpracticeTIalreadyworkswithmanycompaniesidentifyingwhereandhowtheycanbetterimplementandthenreportonantibriberyandanticorruptioneffortsInfollowuptothiswork,futureeditionsoftheTRACreportareexpectedtoincludenamedcompanyrankingsTRAC:AReportonCorporatePracticesTheresultsofthisfirstTRACreportshowthatthereismuchworktobedoneOnaverage,leadingcompaniesstillhavealongwaytogoindemonstratingthattheyareembeddinganticorruptionpracticesintotheirorganisationsTheaveragecompanyanalysedscoredonlyoutofapossiblepoints–andwasawardedtwostarsoutofapossiblefiveOnlysevencompaniesachievedafivestarscoreAnotherreceivedafourstarratingWhenanalysingthelargestofthecompanies–theForbes’Global–approximatelyoneinsixoftheworld’sleadinglistedcompaniesachievedonlytheveryundemandingonestarstandardOveralltheresultsshowthatwhilecompaniesmayoftenreporthighlevelstrategiccommitmentstoanticorruption,theydonotalwaysreportonthenecessarysupportsystemsrequiredtomeetthesecommitmentsInshort,informationaboutmanagementsystemslagsbehindcompanies’statedanticorruptionandantibriberypoliciesThestudyanalysedtheaveragescoresofcompaniesfromarangeofcountries,mainlyfrommajorglobaleconomiesTheweakestcountryaverageswerefoundinBelgium,China,Japan,RussiaandTaiwanTherewasawiderangeofscoresacrossindustrysectorsCompaniesinsomesectorswithahighercorruptionrisk,suchasBasicMaterials(includingForestryMining)andOilGas,hadrelativelyhighscores,onaverageThissuggeststhatsomecompaniesinthesesectorshavetakenmeasurestoavoidbriberyandcorruption,ofteninthewakeofhighprofilescandals,andnowreportontheseeffortsCompaniesinotherhighrisksectors,suchasConstructionandCapitalGoods(includingEngineering),havemuchloweraveragescores,whichreflectsthefactthattheyarefailingtocommunicatethemeasures,ifany,thattheyaretakingtotackletheproblemofcorruptionInallsectors,thereisanindicationthatsomecompaniesareputtingsubstantialpoliciesandsystemsinplacetocountercorruption,whilemanyothersarereportinglittle,ifanythingatallForleadinginternationalfirms,thislackofcommitmenttoopennessaboutanticorruptionpracticesisanomissionthatmustberedressedimmediatelyExECuTIvEsummARyTable:AvERAgEsCoREsFoRComPAnIEsbyCounTRyNote:NocountrymanagedafourorfivestaraverageratingStarsCountryTerritory¬¬¬Canada¬¬¬UnitedStates¬¬¬Switzerland¬¬¬Netherlands¬¬¬UnitedKingdom¬¬Spain¬¬Italy¬¬Average*¬¬Germany¬¬Sweden¬¬France¬¬SouthKorea¬¬HongKong(PRC)¬Japan¬Belgium¬China¬Taiwan¬RussiaNote:FigureonlyshowscountrieswithmorethancompaniesevaluatedbytheTRAC*Averageresultsforcompanies#ofcompanies¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬Note:Fivestar=higheststandard,onestar=lowestcompaniesthatscoredzeroareincludedintheonestarratingChart:numbERoFComPAnIEsbyRATIngCATEgoRyTRAC:AReportonCorporatePracticesBriberyandcorruptionareendemicproblemsinmanycountriesandanimpedimenttodevelopmentThereiswidespreadrecognitionbypolicymakersoftheimportanceofgoodgovernance–andtheabsenceofcorruption–forenablingsustainableeconomicdevelopmentTherearealsosignsofgrowinginvestorconcernabouttheextentofcorruptionrelatedriskandmountingevidenceofthedamagesthatalackoftransparencycancausetocompaniesForinstance,aDecemberreportbyDeloitteToucheillustratestheimportanceofcorporatetransparencyinmandatoryfinancialreporting,showingthatcompaniescitedforfinancialstatementfraudbytheUnitedStates’SecuritiesandExchangeCommission‘tendtohavehigherincidencesofdropintheirstockvalues,investorsuits,andbankruptcies’TherehasbeenarangeofeffortstomeasuretheextentofcorruptionandthequalityofgovernancegloballyAtTransparencyInternational(TI)thefocushasbeenonthreekeyglobalmeasurementtools:theCorruptionPerceptionsIndex,whichplacesgovernments,regulatorsandbribetakersinthespotlighttheBribePayersIndex,whichrankstheworld’smostinfluentialeconomiesaccordingtotheperceivedbriberyoftheirexportingfirmsandtheGlobalCorruptionBarometer,whichevaluatespublicopiniononandexperienceofcorruptionDespitetheseandotherefforts,therehasthusfarbeenlimitedattentiontomeasuringcorporateactionstoredresscorruptionriskThepurposeoftheTRACreportistoassesstheextenttowhichleadingglobalcompaniesreportthattheyhaveinplacestrategies,policiesandmanagementsystemsforcombatingbriberyandcorruptionTRACreportstheresultsonacountryandindustrysectorbasisThereportdoesnotdirectlyevaluateallegationsofcorruptionorevenlitigatedcasesofcorruptionbycompanies,butratherhowcompaniesreportontheirapproachtocorruptionandtheeffortstheyaremakingtopreventoraddressitThefocusofthereportisbothonbribery–thegivingorreceivingofbribes,kickbacks,facilitationpaymentsorsimilar–andonpaymentswhichcanbedisguisedbribes,suchasgifts,entertainmentandhospitality,agentsfeesorsimilarItalsolooksat,butnotindetail,thebroaderareaofpoliticalcontributionsandlobbyingactivitybythecorporatesector,whichcansometimesbeconstruedas(butbynomeansalwaysare)inappropriateorcorruptThenormativeassumptionsofthereportare:•Briberyandcorruptionneedtobeexplicitlycombatedandcompaniesshouldhaveandcommunicateclearstatementsoftheiractivitiestothiseffect•Gifts,entertainmentandhospitality,agentsfees,commissionsandsimilarneedtoberegulatedandmonitoredbycompaniestoensuretheyareappropriate,legitimateandarenotbribes•AlertnessisneededinrelationtopoliticalcontributionsandlobbyingactivitytoensurethesearenotusedtofacilitatecorruptoutcomesBackgroundTRAC:AReportonCorporatePracticesMethodologysummaryTheresearchanalysedpubliccompanydocumentsincludingthoseoncompanywebsites,aswellasthelatestannualreportsandsustainabilityreportsReportingispartofaholisticapproachtoantibriberythatTIhasbeenpromotingformorethanadecadeTheresultsincludeinformationavailablethroughJuneInformationwassoughtinrelationtothreeareas:Strategy,PolicyandManagementSystemsManyofthequestionswerebasedontheBusinessPrinciplesforCounteringBribery,adedicatedantibriberycodewhichwasdevelopedbyamultistakeholdergroupincludingleadingcompaniesandTITheoverallapproachcomprisesanticorruptionpolicyformulation,programmeimplementation,programmemonitoring,continuousimprovement,andinternalaswellasexternalorpublicreportingBoxsummarisestheinformationthatwaslookedforinanalysingeachcompanyandthemaximumnumberofpointsavailableforeachelementWhileallthreeareasofassessmentareimportanttounderstandthescopeofacompany’sapproach,moreweightwasplacedintheanalysisonthereportingofactualmanagementsystems,suchastrainingandverification,thanonthereportingofstrategy,asanoverarchingapproachtocorruptionandstoppingit,orpolicy,whichindicatedwhatkindsofpracticeswereprohibitedorregulatedaspartofanticorruptioncommitmentsManagementsystemsindicatepracticalmeasurestakentomonitorandstopcorruptionratherthanstatementsofintentTheTRACreportdoesnotmeasuretheextenttowhichcompaniesarecorruptNordoesitimplythatcompanieswithhigherscoresarenotinvolvedincorruptpractices,orconverselythatcompanieswithlowerscoresareengagedincorruptpracticesAsalreadyindicated–thepurposeofthisresearchistoassesstheextenttowhichleadingglobalcompaniespubliclyreportthattheyhaveinplacepoliciesandmanagementsystemsforcombatingbriberyandcorruptionTheassumptionmadeisthatreportingisacriticalaspectofdemonstratingcommitmentbycompaniestoprevent,monitorandaddresscorruptionbACkgRoundBox:WhATInFoRmATIononAnTICoRRuPTIonEFFoRTsWAssoughTsTraTegy(maximumpoints)•Anoverallcodeofconductorstatementofprinciplesincludingareferencetoantibribery()•Membershipofkeymultistakeholderinitiativeswithananticorruptioncomponent(GlobalCompact,PACI,varioussectoralinitiativesetc)()•Aspecificcorporateantibriberyoranticorruptionpolicy()•Theextentoftheapplicationofthispolicytoemployees,businesspartnersandothers()policy(maximumpoints)•Antibriberypolicycommitment()•Prohibitionoffacilitationpayments()•Regulationofinappropriategivingandreceivingofgiftsbyemployees()•Regulatingandmakingtransparentpoliticalcontributions()•Commitmenttomakinglobbyingactivitiestransparent()ManageMenTsysTeMs(maximumpoints)•Requirementforbusinesspartnerscompliancewiththecompany’santicorruptionapproach,includingduediligenceandtrainingofpartners,asappropriate()•Trainingtoemployeesandagentsandclearcommunicationofcompanypolicies,includinginindigenouslanguages,asappropriate()•Existenceofawhistleblowingandemployeehelpguidancesystem,includingnonvictimisationprovisions()•Existenceofreviewandverificationsystemstomonitorcorruptionrelatedissuesandbreaches,andprocedurestoactagainstemployeesinvolved,includingtheexternalverificationauditingofthesesystems()•ReportingofrelevantKeyPerformanceIndicators(KPIs),includingthenumberandnatureofcomplaints,thenumberofdisciplinaryactionsforcorruptionandbribery,andtheextentofbriberyrelatedtraining()TRAC:AReportonCorporatePracticesbACkgRoundAstheremaybelegitimatedifferencesininterpretationonspecificpoints,thefinalscoreforeachcompanyhasbeenconvertedintoastarscoringsystem,wherefivestarsrepresentsthehigheststandardandonestarthelowestThissystemissummarisedinGraphThestarratingsystemisarepresentationoftheabsolutescorecompaniesreceivedanddoesnotrepresentthecompany’sperformancerelativetotheothercompaniesincludedinthereportNocompanyachievedthemaximumpossiblescoreofpointsSeventyfivecompaniesscoredzeropointstheywereawardedonestarCompanieswereanalysedtoseewhatpubliclydisclosedinformationexistedoneachoftheelementsoutlinedinBoxEverycompanywasthengivenascoreineachofthethreecategories:Strategy,PolicyandManagementSystemsThetotalscorewasthenconvertedintoanumberofstarsCompanieswereclassifiedbycountryofprimarylistingandsectorofoperation(usingtheForbesclassification),andfindingsarepresentedinthisreportatthisaggregatelevelAsstatedinBox,itwasfeltimportanttogivecredit(uptopoints)tocompaniesthatareengagedwithmultistakeholderinitiativesaimedatimprovingthelevelofethicalstandardsinrelationtobriberyThisincludedinvolvementasasignatoryorparticipantinkeysectoralorcrosssectorinitiatives:•BusinessPrinciplesforCounteringBriberywhosedevelopmentwasfacilitatedbyTI(wwwtransparencyorgglobalprioritiesprivatesectorbusinessprinciples)•WorldEconomicForumPartneringAgainstCorruptionInitiative(PACI)(wwwweforumorgeninitiativespaciindexhtm)•InternationalChamberofCommerceAntiCorruptionCommission(ICC)(wwwiccwboorgpolicyanticorruptionidindexhtml)•ExtractiveIndustriesTransparencyInitiative(EITI)(wwweitransparencyorg)•UNGlobalCompact(http:wwwunglobalcompactorgindexhtml)Graph:sTARsCoRIngAPPRoAChStrategyPolicyManagementSystems(points)(points)(points)Scores–points=¬–points=¬¬–points=¬¬¬–points=¬¬¬¬pointsplus=¬¬¬¬¬TRAC:AReportonCorporatePracticesbACkgRoundBox:WhATmAkEsAFIvEsTARTRACsCoREAfivestarcompanywilltypically:•Haveanoverallcodeofethicsandade

用户评价(0)

关闭

新课改视野下建构高中语文教学实验成果报告(32KB)

抱歉,积分不足下载失败,请稍后再试!

提示

试读已结束,如需要继续阅读或者下载,敬请购买!

文档小程序码

使用微信“扫一扫”扫码寻找文档

1

打开微信

2

扫描小程序码

3

发布寻找信息

4

等待寻找结果

我知道了
评分:

/28

2009_06_19_Final TRAC-Report-web pdf

VIP

在线
客服

免费
邮箱

爱问共享资料服务号

扫描关注领取更多福利