2022-01-19-安永_中国_-2022年全球诚信合规调研报告_24页_2mb

报告摘要

Tunnel Vision vs. Holistic Approach: The pandemic has intensified pressures, potentially leading to unethical behavior. Companies must balance immediate survival needs with integrity standards. A growing "say-do gap" exists between senior management rhetoric and actual practices.
Key Findings: 55% of respondents believe integrity standards have remained the same or worsened over the last 18 months. Only 33% consider ethical behavior as a core characteristic of integrity, with compliance with laws being cited by half.
Leadership Integrity: Board members show less concern about integrity gaps, with 69% willing to engage in unethical acts for career benefits once. A quarter of employees would falsify financial records, compared to only 14% in 2020.
Culture: Organizations require a deeper cultural commitment to integrity—transparency and unethical reporting concerns remain high, though control measures face challenges due to distributed workforces.
Technology's Role: Data and AI are crucial for enhancing transparency, fraud detection, and integrity frameworks. Boards highlight data-driven initiatives as a top priority in resilience efforts.
Whistleblower Protections: Protection for reporters is increasingly recognized. Enhanced legal frameworks, such as the EU Whistleblower Directive, support accountability and integrity.
ESG and Integrity: Greenwashing risks and legitimate ESG commitments require transparency. Companies must integrate integrity into their ESG frameworks to maintain stakeholder trust.
Five Actions to Advance Integrity: Strengthen fraud assessments, embed integrity culture, leverage data analytics, shift from training to education, and create safe channels for whistleblowing.