Questionnaire: Anti-Corruption Compliance Program Benchmarking Assessment

Transcription

1 Appendix A Questionnaire: Anti-Corruption Compliance Program Benchmarking Assessment Anti-Corruption Compliance Program Benchmarking Assessment A. General information on the group B. Anti-corruption compliance program C. Facilitation payments D. Gifts/benefits/hospitality E. Political contributions/charitable contributions/donations F. Sponsorship activities G. Business partners H. Other aspects of the anti-corruption compliance program All the answers given to the present questionnaire will only be used in the framework of the research program conducted by ISPAC under the supervision of the United Nations Office for Drugs and Crime. Before filling in the questionnaire, please answer the following question. Does your Company wish to be listed as having participated in this survey? Yes No, the answers given to the present questionnaire must remain anonymous S. Manacorda et al. (eds.), Preventing Corporate Corruption, DOI / , Springer International Publishing Switzerland

2 514 Appendix A A. General Information on the Group 1. How many employees are in your corporate group? Less than 10,000 Between 10,000 and 25,000 Between 25,001 and 40,000 Between 40,001 and 60,000 Between 60,001 and 90,000 Over 90, How many subsidiaries are in your corporate group? Less than 25 Between 25 and 50 Between 50 and 100 Between 101 and 250 Between 251 and 400 Over Please state the total amount of annual sales in your corporate group (specify whether in Euro or USD) Euro USD Less than 1,000,000,000 Between 1,000,000,000 and 5,000,000,000 Between 5,000,000,001 and 10,000,000,000 Between 10,000,000,001 and 25,000,000,000 Between 25,000,000,001 and 50,000,000,000 Between 50,000,000,001 and 100,000,000,000 Over 100,000,000, In which geographical areas are your Company s subsidiaries located? Europe rth America South America Middle East rth Africa Sub-Saharan Africa Asia Oceania

3 Appendix A 515 B. Anti-Corruption Compliance Program 5. Has your Company implemented an anti-bribery compliance program? 6. Is the program aimed at preventing and fighting corruption in both the public and private sectors? Public sector only Both public and private sectors 7. Has that program been implemented on a worldwide basis? If not on a worldwide basis, how has that program been implemented? ( Please circle one or more as appropriate): Corporate headquarters On a regional or local basis All subsidiaries Business entities over which Company has effective control 8. When did your Company implement an anti-bribery compliance program? Please specify the year of implementation: 9. Is your Company s compliance program based on the guidelines that belong to any of the following organizations? ( Please circle one or more as appropriate): International institutions Industry associations Chamber of Commerce National public institutions NGOs Others (please specify): 10. Is your Company s compliance program inspired by one of the following antibribery guidelines adopted by International institutions? ( Please circle one or more as appropriate): OECD Global Compact World Bank ICC Others (please specify):

4 516 Appendix A 11. Does your Company s compliance program explicitly refer to international instruments/guidelines mentioned above? 12. Is your Company s compliance program inspired by the United Nations Convention Against Corruption? 13. Who is responsible for monitoring the implementation of your Company s compliance program? ( Please circle one or more as appropriate): Board of directors Chief executive officer Internal audit Compliance officer Ethics committee Others (please specify): 14. For which of the following categories has your Company adopted specific compliance rules? ( Please circle one or more as appropriate): Whistle-blowing reports Political contributions Charitable contributions Sponsorship activities Gifts/hospitality/travel expenses Joint ventures agreements Intermediaries agreements Consultants agreements Acquisitions and disposals Facilitation payments Selection of personnel Training of personnel in anti-bribery compliance program Disciplinary actions/contractual remedies for breach of anti-bribery compliance program Communication of the anti-bribery compliance program to stakeholders/ business partners Record keeping and internal controls Others (please specify): 15. Who is involved in the risk assessment process (identification of activities at risk, Company functions managing the risk process, etc ) ( Please circle one or more as appropriate): Board of directors Chief executive officer

5 Appendix A 517 Chief financial officer Chief operating officer Internal audit Ethics committee Others (please specify): 16. Is there a reporting requirement for employees in cases of suspected violations of the anti-bribery compliance program or the anti-corruption laws (red flags)? If yes, who is to be notified of these suspected violations? Please specify: 17. Is there a reporting requirement for business partners in cases of suspected violations of your Company s anti-bribery compliance program or the anti-corruption laws (red flags)? If yes, who is to be notified of these suspected violations? Please specify: 18. If the answer to question 16 or 17 is yes, how many of these red flags have been reported in 2010 and 2011? ne Less than 10 Less than 20 More than Is there a mechanism for processing suspected violations of the anti-bribery compliance program or the anti-corruption laws (red flags) reported by employees or third parties? 20. Who is responsible for managing the violations or suspected violations (red flags) of the anti-bribery compliance program or the anti-corruption laws? Legal unit or department Chief executive officer Chief operating officer Internal audit Ethics committee

6 518 Appendix A 21. In cases where there is evidence of a violation, does your Company implement any measures to prevent a reoccurrence of the reported violation? 22. Does your Company s compliance program have provisions for disciplinary actions in the case of violations? 23. If the answer is yes, could you indicate how many disciplinary sanctions have been imposed in the last year? ne Less than 5 Less than 10 More than Is there a body or a department in your organization which is responsible for appropriate support and interpretation on the anti-bribery compliance program and anti-corruption laws, and to update the compliance program after identification of gaps or issuance of new laws and regulations? 25. If yes, which body holds such responsibility: Compliance officer Ethics committee Legal department Others (please specify): 26. Is there a periodic report on the monitoring activity on the compliance program? If yes, which corporate body is notified of this report? ( Please circle one or more as appropriate): Board of directors Chief executive officer Chief financial officer Chief operating officer Internal audit Ethics committee Others (please specify):

7 Appendix A How often is this periodic report performed? Monthly Quarterly Annually 28. Does your Company s compliance program provide for external assessment of its anti-bribery program? 29. If the answer is yes, has this external assessment ever been carried out?. Frequency: 30. Does your Company provide training on its anti-bribery compliance program to ( Please circle one or more as appropriate): Directors Senior management Middle management All employees Business partners C. Facilitation Payments 31. Does your Company explicitly forbid facilitation payments? If yes, is the prohibition absolute or subject to exceptions (such as health and safety protection, depending on the country involved, etc.)? Please specify: If no, are those payments subject to conditions? Please specify:

8 520 Appendix A D. Gifts/Benefits/Hospitality Public Officials 32. Does your Company permit provision of gifts, hospitality, or other benefits to public officials?, depending on stated criteria Please specify: 33. Are there financial limits on the provision of gifts, hospitality, and other benefits to public officials? 34. Are these financial limits based on: A singular monetary threshold (please specify value): A cumulative monetary threshold (please specify value): Both (depending on circumstances) 35. Does your Company require reporting of requests from public officials for gifts, hospitality, or other benefits? Only if such requests are unreasonable or not bona fide 36. Are employees permitted to receive gifts, hospitality, or other benefits from public officials?, depending on stated criteria Third Parties 37. Does your Company permit provision of gifts, hospitality, or other benefits to third parties?, depending on stated criteria

9 Appendix A If your Company requires approval to provide gifts, hospitality, or other benefits, which of the following unit or departments is responsible for it? ( Please circle one or more as appropriate): Line management Legal unit or department Compliance unit or department Human resource unit or department Finance unit or department 39. Where does that unit or department principally reside? Corporate headquarters Subsidiary Field/local office 40. If your Company permits the provision of gifts, hospitality, or other benefits to third Parties, are employees required to report such gifts, hospitality, or other benefits? (always) (sometimes depending on the value or other stated criteria) 41. Are there financial limits on the provision of gifts, hospitality, and other benefits to third parties? 42. Are these financial limits based on: A singular monetary threshold (please specify value): A cumulative monetary threshold (please specify value): Both (depending on circumstances) 43. Are employees required to record in a register the provision of gifts/hospitality/ other benefits to third parties? (always, even though refused) (sometimes, depending on the value or other stated criteria) (please specify): 44. If the Company requires the registration of gifts, hospitality, or other benefits to third parties, who maintains this register? Legal unit or department Compliance unit or department

10 522 Appendix A Finance unit or department Human resource unit or department 45. At what level of the company is this register maintained? Corporate headquarters At the subsidiary level At the office level 46. Are employees permitted to receive gifts, hospitality, or other benefits from third parties? (depending on stated criteria) 47. If your Company so permits, do these employees require approval to accept such gifts, hospitality, or other benefits? (always) (depending on the value or other stated criteria) 48. If so, who approves requests for receipt of gifts, hospitality, or other benefits from third parties? Line management Direct supervisor Human resource unit or department Finance unit or department Legal unit or department 49. Are employees required to report such gifts, hospitality, or other benefits? (always) (sometimes depending on the value or other stated criteria) 50. If yes, to whom must the report be made: Line manager Legal unit or department Human resource unit or department Finance unit or department Compliance unit or department

11 Appendix A Are there financial limits on the value of the gift, hospitality, or other benefit that an employee is permitted to receive from third parties? 52. Are these financial limits based on: A singular monetary threshold (please specify value): A cumulative monetary threshold (please specify value): Both (depending on circumstances) 53. Are employees required to record in a register the receipt of gifts, hospitality, or other benefit from third parties ( including public officials)? (always, even though refused) (sometimes, depending on the value or other stated criteria) 54. If yes, who maintains this register? Legal unit or department Human resource unit or department Compliance unit or department 55. At what level of the company is this register maintained? Corporate headquarters At the subsidiary level At the office level E. Political Contributions/Charitable Contributions/Donations 56. Does your Company permit contributions to political parties, movements, committees, political organizations, or trade unions?, depending on stated criteria (please specify): 57. Does your Company permit charitable contributions?, depending on stated criteria (please specify):

12 524 Appendix A 58. If yes, do these charitable contributions require approval? (depending on value or other stated criteria) 59. Who authorizes these charitable contributions? ( Please circle one or more as appropriate): Line management Finance unit or department Human resource unit or department Legal unit or department Compliance unit or department 60. Is there a due diligence process that is performed on the entity which receives the charitable contributions? 61. Does your Company provide restrictions on methods and terms of payment in favor of the entity which receives the contributions? 62. If so, which of the following payment terms are not allowed ( Please circle one or more as appropriate): In cash To a numbered account To an account referring to a person other than the contractor F. Sponsorship Activities 63. Is approval required for undertaking sponsorship initiatives? 64. Who gives approval for sponsorship requests? ( Please circle one or more as appropriate) Line management Compliance unit or department Legal unit or department

13 Appendix A 525 Finance unit or department Human resource unit or department 65. Does your Company perform a due diligence process on the entity which solicits the sponsorship? 66. Does your Company provide restrictions on methods and terms of payment in favor of the counterparty of a sponsorship agreement? 67. If so, which of the following payment terms are not allowed ( Please circle one or more as appropriate): In cash To a numbered account To an account referring to a person other than the contractor G. Business Partners 68. As part of your Company s anti-bribery compliance program, does your Company require or encourage any of the following persons to have or to implement/ adopt certain compliance programs to counter bribery/corruption? ( Please circle one or more as appropriate) Intermediaries Consultants Contractors Joint venture partners Business partners (including agents, distributors, dealers and franchisees) ne 69. As part of its anti-bribery compliance program, does your Company require compliance with relevant anti-bribery laws by any of the following? ( Please circle one or more as appropriate): Intermediaries Consultants Contractors Joint venture partners

14 526 Appendix A Business partners (including agents, distributors, dealers and franchisees) ne 70. Which of the following third parties do subsidiaries require approval to sign contracts with? ( Please circle one or more as appropriate): Intermediaries Consultants Contractors Joint venture partners Business partners (including agents, distributors, dealers and franchisees) 71. If so, who gives approval? ( Please circle one or more as appropriate): Local subsidiary s top management Direct supervisor Headquarters management 72. As part of its anti-bribery compliance program, does your Company require that due diligence be undertaken on any or all of the entities above?, all of the above, some of the above (based on risk analysis or other stated criteria) 73. If yes, please specify which entities, stating where applicable potential or actual existing or both: Intermediaries Consultants Contractors Joint venture partners Business partners (including agents, distributors, dealers and franchisees) Other (please specify) Potential Actual ( Existing) ( Specify frequency) 74. Does your Company maintain a database of any or all of the relevant entities above?, all of them, some of them 75. If yes, please specify ( Please circle one or more as appropriate): Intermediaries Consultants Contractors

15 Appendix A 527 Joint venture partners Business partners (including agents, distributors, dealers and franchisees) 76. For which of the following third parties does your Company provide standard protection clauses in agreements? Intermediaries Consultants Contractors Joint venture partners Business partners (including agents, distributors, dealers and franchisees) 77. If so, please specify the content of these anti-bribery compliance clauses ( Please circle one or more as appropriate): Prohibition to make undue payments to public officials Prohibition to make undue payments to third parties The right to terminate or suspend the execution of the agreement in case of breach of the obligations The right to receive compensation for damages in case of breach of the obligations The right to audit the contractor in case of a reasonable suspicion of violation of the compliance program provisions and/or anti-corruption laws The extension of clauses over sub-contractors 78. Which of the following third parties does your Company provide restrictions on methods and terms of payment in favour of? ( Please circle one or more as appropriate): Intermediaries Consultants Contractors Joint venture partners Business partners (including agents, distributors, dealers and franchisees) 79. If so, which of the following payment terms are not allowed? ( Please circle one or more as appropriate): In cash To a numbered account To an account referring to a person other than contractor

16 528 Appendix A 80. With respect to your Company s incorporated or unincorporated joint ventures, does your Company s compliance program require the joint venture entity (or the third party operator) to have or to implement/adopt certain compliance programs to counter bribery/corruption? (only joint ventures in which the Company exercises control) 81. With respect to incorporated or unincorporated joint ventures in which your Company does not exercise control (or in which there is a third party operator), does your Company s compliance program encourage the joint venture vehicle/ entity (or the third party operator) to have or adopt or implement certain compliance programs to counter bribery/corruption? 82. Does your Company require the monitoring of the activities of its joint ventures? Sometimes (depending on risk analysis or other stated criteria) 83. Does the Company require its joint ventures representatives to report on their monitoring activities on the joint ventures? ( Please specify in which circumstances): 84. If so, to whom is this report made? ( Please circle one or more as appropriate): Line management Legal unit or department Compliance unit or department Human resource unit or department Finance unit or department H. Other Aspects of the Anti-Corruption Compliance Program 85. As part of its anti-bribery compliance program, in case of acquisition or disposal does your Company provide for due diligence on the acquired company or on the purchaser?

17 Appendix A As part of its anti-bribery compliance program, does your Company include questions in its employment applications regarding an employee s personal relationship with public officials? 87. Does your compliance program require an audit on the degree/extent to which its own rules are observed or violated? 88. If yes, who performs such checks? Internal audit Third party 89. Are such checks performed periodically? (specify frequency): (specify when occurring): 90. Does your Company advertise its anti-bribery compliance program to customers? 91. Does your Company consider its anti-bribery compliance program to be an asset in its marketing strategy? 92. Does your Company take part in any (national or international/ public or private) campaigns or initiatives against bribery? If yes, please specify the name of campaign or initiative: Additional Comments (Please add any other information you consider relevant for the description of your Company s compliance program) Documentation (Please attach all the documentation/internal procedures you consider relevant)

18 Index A ABC-model, see Anti-bribery compliance model Accounting policies, 128, 145 ACU, see Anti-corruption unit Agency cost, 53 relationship, 44, 45, 47, 55 Anti-bribery compliance model, 4 27, 36, 203, 287 background of, 117 general frameworks of, 117 genesis of, 112 scope of, 113 target entities of, 114 value of, 113 Anti-corruption clause, 6, 14, 121, 260, policies, 20, 262 unit, 25, 140 B B20, 12, 20, 40, 41, 74, 105, 261, , 304 in Los Cabos, 39 process, 34 role of, 387 summit, 13 Task Force Recommendation, 39, 98 Best practices, 19, 21, 25, 38, 40, 115, 134, 141, , 192, 258, 334, 370 ACWG, 292 importance of, 37 Blacklisting, 122, 166, 316 Bribery, 4 7, 19 21, 75, , 119, 120, 126, 162, 168, 174, 176, , 240, 255, 264, , 372, 387, , 445, 461, , 479, 480, 510 active, 197, 253, 492 definition of, 201 passive, 197, 253 private, 254 of private agents, 494 scandals, 424 C Charitable contributions, 374, 389 and donations, 160, 182, 192, 193, 283, 524 guidance on, 160 Civil remedies, 14 Client-attorney privilege, 78 82, 86 Code of conduct, 24, 39, 119, 152, 281, 299, 303, 357, 381, 389, 426, 433, 446, 457 existence of, 351 Code of ethic, 122, 351, 393 Comparative criminal law, 25, 71, 76, 201, 252, 272, 340, 463 Compliance program, 19, 20, 59, 88, , 188, 189, 194, 280, 285, , 388, 390, 398, 417, 432, 458 and legal frameworks, 366 in Canada, 441 in China, 441 criticisms of, 369 efficacy of, 48 enhanced, 378 in France, 477 models of, 368 in Switzerland, 491 internal anti-bribery, 36 in United Kingdom, 505 US governmental guidance regarding, 373 Complaint channel, 75 Conflict of interest, 45, 144, 145, 176, 258, 291 Consultant, 146, 155, 199, , 241, 271, 356, 359, 386, 501, 502 S. Manacorda et al. (eds.), Preventing Corporate Corruption, DOI / , Springer International Publishing Switzerland

19 532 Index Corporate governance, 23, 258, 355, 377, 385, 387 liability, 7, 19, 36, 60, 101, 335, 337, 340, 374, 424, 468, , 499, 506, 507, 512 management, 336, 364, 376 responsibility, 20, , , , , 491, Corrupt practice, 7, 12, 15, 21, 129, 261, 273, 275, 321, , 487, 494 Corruption, 5, 14, 18, 22, , 147, , 182, 197, , 493 in Switzerland, 494 risk assessment of, 115, 117, 119, 128 Corruptive practice, see Corrupt practice Crime prevention, 5, 14, 48, 51, 345, 414 Criminal law, 12, 17, 18, 25, 71, 201, 267, 272, 417, 446, 463, , , 486, 495, 501, 506 liability, 33, 264, , 345, , 436, 437, , 451, 463, 467, 468, 472, , 492, , 506 policy, 4, 5, 7, 17 21, 24, 33, 43, 44, 70, 84, 477, 493 procedure, 72, 206, 487, 500, 502 Cross-debarment, 272, 310, 312, 326 D Debarment, 41, 134, , , 316, , 374, see also Cross-debarment Deferred Prosecutions Agreement, 54, 55, 209, 226, 342, 343, 379, 391, 447, 449, 463 Direct liability, 33, 482, 485, 499, 502 Disciplinary system, 50, 62, 112, 116, 166, 171, 366, 399, 405, 415 purpose of, 172 Disclosure of information, 11 Donations, 137, 160, 182, 192, 193, 199, 352 Due diligence, 6, 13, 24, 32, 36, 120, 152, 163, 165, 193, 194, 234, 311, 316, 335, , 387, 431, 444, F Facilitation payments, 25, 182, 189, 198, 265, 507 Failure to prevent, 26, 337, 505, 508, 511, 512 Foreign public official, 37, 95, 120, 129, 224, 231, 240, 337, 418, 423, , 493, 500 G G20, 12, 13, 32, 34, 40, 98, 105, 260, 261, , 304 Global compact, 12, 24, 32, 34, 38, 121, 185, 261, 269, 302, 334 Guidelines for multinational enterprises, 5, 6, 10, 23, 96, 120, , 266, 334 I Illicit profit, 326, 498, 500 Incentives, 25 27, 40, 46 52, 62, 64, 71, 72, 87, 171, 320, 471, 486, 487 Intermediaries, 32, 128, 135, 156, 195, , 265, 274, 386, 498, 502 Internal audit, 85, , 169, 185, 197, 220, 237, 389, 402, Internal control, 16, 23, 44, 56, 60, 133, 137, 157, 284, 285, 354, 392, 394, 445 Internal investigation, 73 84, 87, 142, 169, 170, 238, 324, 381, 385, 424 International criminal law, 5, 327 Internormativity, 17 J Joint ventures, 157, 158, 195, 196, 199, 284, 343, 347, 349, 355 L Liability of legal entities, 16, 72, 482 M Mergers and acquisitions, 163, 378 Money laundering, 72, 95 97, 118, 119, 175, 240, 280, 292, 327, 338, 498, 499 Monitoring system, 9, 39, 45, 166, 182, 185, 186, 342, 403 N Non-Prosecution Agreement, 204, 208, 209, 342 Normative hybridization, 16, 18, 19 O OECD, 5 10, 41, 95 97, 100, 105, 119, 185, 208, 215, 224, 232, 235, , 266, 268, 289, 301, 423, 437, 450, 472 guidelines for multinational enterprises, 120 Organizational failure, 336, 418, 482, 484, 485 Organization for Economic Cooperation and Development, see OECD

20 Index P Payment mechanisms, 146 Political contributions, 159, 182, 192, 193, 198, 283, 352 Preventive measures, 10, 13, 15, 19, 118, 189, 199, 254, 340, 342, 409, 495, 496, 499, 500 Promotional expenses, 146, Public-private partnership, 43 63, 94, 100, Punitive measures, 13, 19 R Record-keeping, 144, 145, 155, 161, 162, 284, 307 Red flags, 36, 37, 59, 116, 152, 175, 188, 219 Reporting duties, 136 Review mechanism, 8 10, 32, 34, 289, 291 Risk assessment, , 128, 129, 132, 139, 185, , 410, 449, 463 S Self-auditing privilege, 77 79, 83 Self-regulation, 4, 5, 12, 17, 19, 21, 44, 48, 96, , 300, 418 Self-reporting, 40, 41, 51, 54, 56, 60, 61, 292, 381, 455, 472, 511 Sponsorship activities, 161, 182 Subsidiary liability, 374, 498 Supply chain, 6, T Third parties, 62, 63, 70, 77, 96, 133, 139, 143, , 167, 191, 196, 220, 241, 273 Tone at the Top, , 357, 358, 386, 425, 454 TPR, see Transnational Private Regulations Training program, 134, 189, 353, 387, 402, 411, 415, 434, 435, 454 Transnational private regulations, 23 U United Nations Office for Drugs and Crime, 112, 279, 282 W Whistleblowing, 74, 81, 471, 473 ICC guidelines on, 121 Z Zero tolerance, 12, 17, , 171, 260, 282, 283, 285