Biblioteca de métricas unificadas - Anti-corruption and anti-bribery policies

Pregunta de ayuda

Did the company have policies on anti-corruption and antibribery consistent with the United Nations Convention against Corruption, during the period?

Resumen

The objective of this indicator is to provide transparency on the key procedures of the undertaking to prevent, detect, and address allegations about corruption/bribery.

Unidad

Booleano: Sí o No

Descripción

Anti-corruption and anti-bribery policies define the organization’s commitment to prevent corruption and bribery cases to avoid any legal and reputational risks associated with. Policies contain definitions, any standards that is followed and applied national/international frameworks.

Regulatory Definition

Article 2(1) of the EU Framework Decision provides that "Member States shall take the necessary measures to ensure that the following intentional conduct constitutes a criminal offence, when it is carried out in the course of business activities: (a) promising, offering or giving, directly or through an intermediary, to a person who in any capacity directs or works for a private-sector entity an undue advantage of any kind, for that person or for a third party, in order that that person should perform or refrain from performing any act, in breach of that person's duties; (b) directly or through an intermediary, requesting or receiving an undue advantage of any kind, or accepting the promise of such an advantage, for oneself or for a third party, while in any capacity directing or working for a private-sector entity, in order to perform or refrain from performing any act, in breach of one's duties

Fuentes

Ejemplos

In a business context, anti-corruption and anti-bribery policies can include company’s specific actions to prevent false or misleading financial reporting, procurement fraud, embezzlement, bribery, and a range of other acts such as trading of information and extortion.