2024年全球诚信合规调研报告-系列一：调研结果综述.pdf

Global Integrity Report 2024|1How can trust survive without integrity?Why taking the human-centered approach empowers an ethical culture2|Global Integrity Report 2024ContentsForeword Key findingsIntroduction 1.Is the value of integrity at risk?2.What is the root cause of misconduct?3.Which approach to integrity are you taking?MethodologyAdditional insights:Integrity-first AI today builds trust for tomorrowAdditional insights:ESG integrity reaches a crossroad between aspiration and regulation3461014202628322|Global Integrity Report 2024Global Integrity Report|3Against a backdrop of rapid change,persistent macroeconomic and geopolitical uncertainty,as well as increased regulatory scrutiny,organizations are finding it increasingly difficult to maintain a culture of integrity and compliance.While third parties continue to be involved in a significant number of integrity incidents,the EY Global Integrity Report 2024 suggests that there are internal forces at play as well.In an unfortunate turn,since the EY Global Integrity Report 2022,nearly four out of 10 respondents say theyd be willing to behave unethically in one or more ways to improve their career or financial position more than one and a half times higher than our previous findings.This sentiment among our respondents serves as a reminder that an appropriate tone at the top is critical.The“say-do”gap highlighted in 2022 the difference between what leaders say and how they act has grown wider.At the top of the organization,over two-thirds of board members say theyd be willing to behave unethically in one or more ways for their own benefit,up from 43%two years ago.More than eroding trust within and outside the organization,a top-down,“all talk,no walk”mentality puts the organizations reputation and bottom line at risk.The good news is that almost half(49%)of global respondents think compliance with their organizations standards of integrity has improved in the last two years,up 7%from 2022.Its a trend that needs to continue as the integrity risk landscape only increases in complexity.The more challenging the times,the more important operating with integrity becomes.In todays environment,acting with integrity is vital for building trust among employees,customers,suppliers and investors.It starts with people.Organizations will want to take steps to build an integrity-first organization that puts people at the center of their policies,training and culture.At the same time,leaders will need to step up.They should set the tone for a culture that doesnt tolerate misconduct by behaving with integrity themselves and by acting against misconduct when they see it.They also need to create an environment where employees can speak up without retribution.The EY Global Integrity Report 2024 reinforces the need for organizations to refocus on integrity,and provides practical and actionable insights that compliance leaders can use to promote a culture of compliance within their organizations.ForewordAndrew Gordon Global LeaderEY Forensic&Integrity ServicesGlobal Integrity Report 2024|34|Global Integrity Report 2024Willingness to act without integrity appears to be on the rise.Leaders need to act on what they say.Nearly four out of 10(38%)global respondents admit theyd be prepared to behave unethically in one or more ways to improve their own career progression or remuneration more than one and a half times higher than the findings in our last report.Employee misconduct is directly influenced by the behaviors they observe from leaders.If leaders arent prepared to act with integrity,neither will employees.For example,where 25%of workers say theyd behave unethically for their own benefit,the percentage rises to 67%among board members and 51%among senior management.Leaders who talk about integrity but dont reflect it in their own behaviors are the highest offenders of integrity within an organization.Key findingsThe EY Global Integrity Report 2024 highlights a positive development,with almost half(49%)of global respondents thinking that compliance with their organizations standards of integrity has improved in the last two years.This marks an increase of seven percentage points from our EY Global Integrity Report 2022 findings.But headwinds continue when it comes to the true test of integrity:the everyday actions of people.Perceived tolerance of unethical behavior is holding steadyBase:2020/2022/2024 Global(2,948/4,612/5,464).33%2020202220244|Global Integrity Report 2024%agree that unethical behavior is tolerated when senior staff or high performers are involved35%31%Global Integrity Report|5More than half(54%)of global respondents say that employees not understanding policies or requirements,combined with a lack of internal resources to manage compliance activities,creates opportunities for employees to violate integrity standards.In response,52%agree that awareness,training and communications,as well as governance and leadership,are top priorities for their integrity programs over the next two years.Communication and awareness are critical to the success of compliance programs.Nearly two-thirds of board members(65%)and 57%of senior management feel under pressure not to report misconduct(versus 50%of employees).Further,in the last two years,43%of board members have had concerns about misconduct within their organization that they chose not to report(versus 19%of employees).Four in 10 board members also admit that when an issue is reported,theyve faced retaliation themselves or witnessed adverse consequences toward someone who reported misconduct(versus 16%of employees).Leaders themselves felt pressure not to report observed misconduct within their organization.52%of global respondents agree that awareness,training and communications,as well as governance and leadership,are top priorities for their integrity programs over the next two years.Note:This survey is designed to be as global as possible,within practical constraints.We have conducted a broad survey of geographies,sizes of organization and employee levels.As such,the survey results identify responses from a broad data set and may not be indicative of the readers domicile but reflect trends identified by respondents in a more diverse set of circumstances.This survey includes the views of individuals who have self-identified as a board director.EY professionals do not define“a board”within the context of this survey;references to board directors could,therefore,include a variety of board types across the range of organizations where survey respondents work.Global Integrity Report 2024|56|Global Integrity ReportIntroductionGlobal Integrity Report 2024|7The content in this report helps organizations,executives and leaders entrusted with steering the moral compass of the company during these uncertain times to learn more about how businesses across the globe are approaching integrity amid significant operational challenges and regulatory complexity.It includes our insights and key takeaways to address the evolution of the compliance environment and the establishment of organizational integrity.The findings of the EY Global Integrity Report 2024 suggest that chief compliance officers(CCOs)and in-house general counsel,in particular,are seeing their roles and responsibilities expand.This is adding pressure to an increasingly long list of requirements and skills they need to keep current within a rapidly changing environment.One in five organizations has had a significant integrity incident in the last two years.One in five respondents admits that their organization has had a significant integrity incident,such as a major fraud,data privacy and security breach,or regulatory compliance violation in the last two years.Among board directors,this percentage rises to one-third.Notably,of those who say their organization had a significant integrity incident,more than two-thirds(68%)say the incident involved a third party.Based on an analysis of over 500,000 corporate violations in the US and UK from 2010 to 2023,1 we identified the following key highlights:Almost US$1 trillion in penalties have been incurred since 2010(inflation adjusted),with over 40%growth in both the number of violations and the number of companies in violation.Certain financial and employment violations have become two to 10 times more frequent since 2010,including accounting deficiencies,AML deficiencies,tax violations,labor standards,workplace safety and consumer privacy.On the flipside,there has been a sharp drop inviolations related to employee compensation,public safety,banking and the environment,and limited progress on anti-competitive behavior,discrimination or whistleblower retaliation.Violations typically associated with“a few bad apples”account for less than 10%of penalties(e.g.,fraud,bribery)the most salient violations may require an erosion of integrity culture to happen(e.g.,environment,price-fixing,consumer protection).Repeat offending is linked to an erosion of culture.In instances where companies were repeat offenders,systematic issues within their compliance program or organization may not have been addressed.The number of different violation types steadily climbs from one in four companies with a violation in a single year up to 8.3 for those with a violation every year since 2010.IntroductionCorporate integrity and trust are the foundations upon which business excellence sits.When we refer to integrity,we refer to the creation of a culture that supports ethical decision-making,and protecting organizations against the temptations to pursue short-term gains at the expense of ethical behavior.In an environment of persistent macroeconomic,geopolitical and market volatility,and regulatory scrutiny,todays executives find themselves navigating a business landscape of increased complexity and uncertainty that may be putting corporate integrity to the test.1 Analysis of corporate civil and criminal penalties included in the Violation Tracker(https:/violationtracker.goodjobsfirst.org/)and Violation Tracker UK(https:/violationtrackeruk.goodjobsfirst.org/)databases,both produced by the Corporate Research Project of Good Jobs First.All penalty amounts were converted to US$and inflation adjusted to 2023 dollars.This analysis excludes fines of less than US$5,000(nominal)in the US and includes“cautions”with no dollar amount issued by UK regulators.Integrity is an essential component of trust.Without trust,from employees,customers,suppliers and investors,the future viability of the organization can come under threat.By acknowledging the seriousness of misconduct and taking proactive steps to prevent,detect and address it,companies can build an integrity-first organization that puts people at the center and establishes a robust culture that is supported by unwavering commitment from leadership and on-demand support for employees.However,for any integrity and compliance program to succeed,companies must start(but not end)with board members and executives,who must set the tone for a culture that doesnt tolerate misconduct.Leaders need to listen,practice what they preach and act against misconduct.Sadly,there will always be some“potentially compromised employees.”But,by creating an integrity-first culture that not only encourages but also incentivizes employees to act with integrity,even when no one is looking,organizations can create an environment that truly reflect its belief system and doing the right thing,even in times of adversity and uncertainty.21%of global respondents say their organization has experienced a significant integrity incident in the last two years.8|Global Integrity Report 2024The gap between talk and action remains wide The say-do gap is an issue we raised in the EY Global Integrity Report 2022.The latest findings suggest little has changed to close the gap between what leaders are saying about corporate integrity and what they are doing or what their people are doing.This is especially concerning at the board level,where executives appear more likely to behave badly themselves and tolerate the behavior of potentially compromised employees if they are senior or high performers.More than eroding(or erasing)trust within and outside the organization,a top-down,all talk,no walk mentality puts the organizations reputation and bottom line at risk.One recent research finding suggests that corporate fraud destroys roughly 1.6%of a companys equity value annually,equal to US$830b in 2021.2 Leaders across the organization need to act with integrity.They should be subject to at least the same responsibilities and disciplinary actions for wrongdoing that apply to everyone else in the business.Organizations can create a virtuous circle of integrity In times of rapid change and difficult market conditions,it can be challenging for organizations to maintain or strengthen their standards of integrity.Arguably,this is exactly the time to make integrity a top priority.By taking an agile,human-centered approach to integrity one that puts the right programs in place to drive behavior to create a strong culture and a strong belief in their commitment to integrity organizations can keep pace with evolving regulations and increasing societal expectations.Equally,they can create a virtuous circle of integrity that sets a course to renewed trust within the organization,and among customers,investors,governments and societies.2 Dyck,Alexander,Morse,Adair,Zingales,Luigi,How pervasive is corporate fraud?,George J.Stigler Center for the Study of the Economy and the State,New Working Paper Series No.#327,January 2023.https:/ 20 March 2024.In the last two years,how often have you heard management communicate about the importance of behaving with integrity?Introduction47%29%56%23%53%30%47%30%33%29%Never Rarely Occasionally Frequently13%8%10%8%10%5%13%8%19%13%Note:The chart excludes%of respondents who answered”dont know”and”prefer not to say”so does not add up to 100%.Board director or memberSenior managementOther managementOther employeeGlobal“In business,trust and integrity are the pillars that uphold an organizations reputation and build confidence.Ignoring ethical values isnt just a lapse in judgmentits a gamble with an organizations most valuable asset.Andrew Gordon,Global Leader EY Forensic&Integrity ServicesGlobal Integrity Report|9IntroductionCorporate integrity is about choosing ethical courage over convenient shortcuts,prioritizing what is right over what is profitable,and embodying the companys core values in every action,not just in rhetoric.Arpinder Singh,Global Markets and India Leader EY Forensic&Integrity Services“Global Integrity Report 2024|910|Global Integrity Report1Is the value of integrity at risk?Global Integrity Report 2024|11Is the value of integrity at risk?The current state of integrityAlmost half of respondents report improved standards of integrity.Forty-nine percent of all global respondents think compliance within their organizations standards of in