EY安永2022年全球诚信合规调研报告-24页_2mb

Summary of the EY 2022 Global Integrity Report

Core Content

The EY 2022 Global Integrity Report highlights the evolving landscape of corporate integrity in the wake of the pandemic, emphasizing the growing disconnect between organizational rhetoric and actual behavior. It explores how companies are increasingly aware of the importance of integrity but are still struggling to implement it effectively across all levels of the organization. The report underscores the need for a deep cultural shift in how integrity is perceived, promoted, and practiced, especially in light of new challenges brought by remote work, digital transformation, and heightened societal expectations.

Main Points

1. The "Say-Do" Gap

• A significant gap exists between what leaders say about integrity and how they act.
• Only 33% of respondents believe ethical behavior is a core characteristic of integrity, while 50% prioritize compliance with laws and regulations.
• Board members are more likely to engage in unethical behavior compared to employees:
  • 17% of board members ignore unethical conduct by third parties vs. 6% of employees.
  • 15% of board members falsify financial records vs. 3% of employees.
  • 18% of board members mislead external parties vs. 3% of employees.

2. Impact of the Pandemic

• The pandemic has made it more difficult for companies to maintain integrity:
  • 55% of respondents believe standards have either plateaued or worsened over the last 18 months.
  • 41% of all respondents and 54% of board members say the pandemic has increased the difficulty of acting with integrity.
• Remote work and digital transformation have introduced new risks and challenges to integrity management.

3. Whistleblower Protection

• Whistleblower protection is a key indicator of an organization's integrity culture.
• There has been a noticeable improvement in whistleblower protection measures over the past three years.
• Despite this, only 36% of respondents agree that it is easier for employees to report concerns now compared to 39% in 2020.
• Employees are less confident than senior management in the effectiveness of integrity measures.

4. Integrity as a Cultural Imperative

• Integrity is not just about compliance or risk management; it is about fostering a culture that supports ethical decision-making.
• The report stresses that integrity should be embedded in corporate strategy and organizational behavior.
• Leadership must demonstrate integrity through actions, not just words, to build trust and ensure ethical behavior across the organization.

5. Digital Transformation and Integrity

• The increasing reliance on digital systems and AI has raised new integrity risks, including data quality, completeness, and AI model errors.
• Companies must involve multiple stakeholders in managing integrity in digital environments.
• Third-party risks remain a concern, with only 28% of employees confident that third parties follow relevant laws and regulations.

6. M&A and Integrity Risks

• M&A activity has exposed organizations to significant integrity risks.
• Risks identified as most significant include cyber crime, accounting misstatements, hidden high-risk relationships, and the integrity of management at the acquired organization.
• Companies are becoming more aware of these risks but are not necessarily mitigating them effectively.

Key Findings

• 97% of respondents believe corporate integrity is important.
• 61% of respondents agree that data protection and privacy legislation is beneficial for business.
• 55% of respondents believe integrity standards have either stayed the same or worsened over the last 18 months.
• 42% of board members agree that unethical behavior in senior or high performers is tolerated, up from 34% in 2020.
• 18% of board members would mislead external parties, compared to 3% of employees.
• 66% of respondents believe that a profitable decision made for the wrong reasons is still unethical.

Recommendations

• Companies must move beyond "compliance box-ticking" and focus on building a deep integrity culture.
• Leadership should align their actions with their stated values and ensure that integrity is a shared responsibility across all levels of the organization.
• Utilizing data and AI can help identify potential integrity risks and support ethical decision-making.
• Whistleblower protection and reward mechanisms must be strengthened to ensure employees feel safe and supported in reporting misconduct.
• Transparency and communication are essential in bridging the gap between leadership and employees regarding integrity expectations and practices.

Conclusion

The EY 2022 Global Integrity Report serves as a warning that while awareness of corporate integrity is growing, the real implementation and cultural embedding of integrity remain a challenge. The report calls for a transformation in how organizations approach integrity, emphasizing that it is not just about rules and regulations, but about creating a sustainable and ethical culture that supports long-term trust and value.