2013-04-10-世界经济论坛-Good_Practice_Guidelines_on_Conducting_Third-Party_Due_Diligence_48页_801kb

Good Practice Guidelines on Conducting Third-Party Due Diligence Summary

Introduction and Purpose

The guidelines are developed by the World Economic Forum's Partnering Against Corruption Initiative (PACI) to assist organizations in mitigating corruption risks through third parties, such as agents and suppliers. Increasingly, anti-corruption laws (e.g., US FCPA and UK Bribery Act) require companies to prevent third-party bribery, making due diligence essential for regulatory compliance and risk management. The initiative involves expert consultation and reflects core principles from PACI.

Key Concepts

• Risk-Based Approach: Organizations must assess and tailor due diligence based on the specific risks associated with third-party relationships. Higher-risk relationships demand deeper scrutiny to ensure they are legitimate and minimize bribery opportunities.
• Third-Parties Defined: Includes agents, suppliers, joint-venture partners, and others involved in business transactions. Not all require the same level of diligence.
• Risk Assessment Factors: Consider geographic and industry corruption risks, financial stability, connections to government officials, compensation structures, and transaction details to identify high-risk indicators.

Guidelines Process

The due diligence process involves four main steps:

1. Scope of Third Parties: Identify which third parties are "in scope" by evaluating factors like industry, location, and involvement with government.
2. Third-Party Risk Assessment: Evaluate risks for each third party using indicators such as historical data, financial reviews, and potential red flags, documented in a red flag checklist.
3. Due Diligence Conduct: Gather and verify data through methods like questionnaires, database checks, and site visits. For high-risk cases, involve compliance departments or external providers.
4. Approval and Mitigation: Decision-making involves multi-level approvals, with documented rationale. Post-approval measures include monitoring, contract clauses, and training to address and mitigate ongoing risks.

Supporting Measures

Organizations should implement additional principles for effective implementation:

• Training for employees and third parties on anti-corruption standards and due diligence processes.
• Communication channels for reporting concerns without reprisal.
• Monitoring activities, such as audits and periodic reviews, to ensure compliance.
• Disciplinary actions for non-compliance, including termination if necessary.

Conclusion

Third-party due diligence is critical for robust anti-corruption programs and helps meet legal expectations. Success requires judgment, objectivity, and consistent monitoring. Organizations must adapt these guidelines to their context and regularly review measures for effectiveness.