2022年全球誠信合規(guī)調(diào)研報告

1、Tunnel vision or the bigger picture?How a focus on enhanced governance can help reimagine corporate integrityGlobal Integrity Report 2022Forensic & Integrity Services ForewordOur last Global Integrity Survey was carried out just weeks after the COVID-19 global pandemic was declared. Already we c

2、ould see that the pandemic posed significant threats to organizational control and processes, but few in April 2020 would have foreseen that the post-pandemic disruption would continue to challenge companies some 18 months later.Sudden and tectonic change creates opportunities for unethical behavior

3、, including fraud and corruption. On the one hand, companies facing intense commercial pressure overlook normal vetting processes that govern third-party relationships; on the other, senior management, focused intently on business survival, may rationalize unethical behavior. Further, when much of t

4、he employee base is working remotely, risks areheightened and controls and processes have to be transformed to meet the new reality. These are operational challenges facing legal and compliance teams around the globe.The EY 2022 Global Integrity Report reveals that, while the pandemic has made it ha

5、rder for businesses to act with integrity, more companies than ever value corporate integrity and its benefit to reputation and employee retention. Since the pandemic arose, companies have continued to increase training, communication, and awareness-raising of integrity issues with their employees.T

6、he challenge is a growing gap between what organizations senior leaders say is important and what they are prepared to do for individual gain. What is sometimes called the “say-do“ gap is not lost on employees as their confidence in the integrity standards of their management is much less than the m

7、anagers confidence in themselves. This years survey exposes the difference between paying lip service to integrity standards and building a deep integrity culture. It exposes the danger of box-ticking while ignoring the more important ambition of creating a culture which supports ethical decision ma

8、king.Societal expectations of businesses to act ethically are only growing: pressures to report on a companys environmental, social and governance (ESG) commitments are translating, in some parts of the world, into international standards. In this environment, it is not enough to claim to care about

9、 corporate integrity: it is necessary to act. The EY 2022 Global Integrity Report sounds a warning bell to corporate boards, chief legal officers and compliance officers to close the gaps between the board, management, and employees so that they can focus on ensuring high ethical standards throughou

10、t their organization and harness data to deliver these goals.Andrew GordonGlobal LeaderEY Forensic & Integrity Services2 Global Integrity ReportSpotlight on the numbersKey data points from the EY Global Integrity Report 2022show a widening gap between higher levels of integrity awareness and low

11、ering standards, as well as between the confidence in integrity standards displayed by companies leadership ranks and their employees. Moreover, the pandemic is widely acknowledged to have made it more difficult tocarry out business with integrity. For example, over half the respondents surveyed say

12、 that integrity standards have either plateaued or worsened over the last 18 months.97%97% of respondents to the Global Integrity Report 2022 agree that integrity is important. With that awareness, companies are increasing their investment in training and processes.Declining standards55 of responden

13、ts believe that55%standards of integrity have eitherstayed the same or worsened overthe last 18 months.Pandemic influence41 of respondents (and 54 of surveyed board members) say41%that the COVID-19 pandemic hasmade it more difficult to carry outbusiness with integrity.Misconduct18 of all surveyed bo

14、ard members would be prepared to mislead18%external parties such as auditorsor regulators to improve their owncareer progression or remuneration.This is six times that of employees.Ethical standards33%Despite this: Only 33 of respondents believe behaving with ethical standards is an important charac

15、teristic of integrity. 50 of respondents, in turn, cite compliance with laws, regulations and codesof conduct as being an important characteristic of integrity.Third-party risk28%Only 28 of employees are confident that third parties abide by relevant laws and regulations.Unethical behavior42%42 of s

16、urveyed board members agree that unethical behavior in senior or high performers is tolerated in their organization (up from 34in 2020).Note to the Reader: Please note that this survey is designed to be as global as possible, within practical constraints. We have conducted a broad survey of geograph

17、ies, 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 w

18、ho have self-identified as a board director. We 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 at which survey respondents are working.Global Integrity Report 3IntroductionBri

19、dging the gap between intentions and actual behaviorsOrganizational culture is dynamic and takes far longer to change than rules and regulations.Maryam Hussain, Ernst & Young LLP (UK), Forensic & Integrity Services, Partner4 Global Integrity ReportIntroductionCorporate integrity is highly va

20、lued by senior executives and employees around the world in fact, even in the immediate aftermath ofthe pandemic, the EY Global Integrity Report 2022 showed that a record 97% of respondents say that corporate integrity is important. It is foundational to fostering trust between shareholders and exec

21、utives; companies and employees; and, suppliers and partners. Companies are increasing their reinforcement of integrity values through communication and training; compared with 2020, more companies have a code of conduct (53% vs. 47%), more companies are investing in regular integrity training (46%

22、vs. 38%), and morecompanies have a statement of organizational values in place (37% vs. 34%). 55%Over half (55 ) of respondents in the EY Global Integrity Report 2022 say that standards of integrity have stayed the same orworsened over the last 18 months.This strengthening awareness of the importanc

23、e of integrity is playing out against an environment of evolving social expectations of business. We are placing ever-greater responsibilities on corporate leaders: the latest Edelman Trust Barometer, for example, reports that 68 of respondents expect CEOs to fix societal problems left untackled by

24、government, and 65 say that CEOs should be as accountable to the public as they are to shareholders.1In line with these rising expectations, companies are being asked to report more formally on the nonfinancial aspects ofculture of integrity relies on tightening bonds between the most senior layers

25、of the organization and the most junior.As we emerge from the pandemic and begin the processes of rebuilding the economy, recalibrating how and where work is performed, and rewriting processes for an increasingly digital operating environment by creating digitally driven processes and incorporating

26、artificial intelligence (AI); we have an opportunityto close the gap between what we say is important and our actions. AI may be used for pre-emptive escalation of gaps, to drive decisions automatically, and to reduce the gap between saying and doing by driving consistency. Ultimately, integrity in

27、business is not about compliance box-ticking andrisk management: its about protecting the organization, its assets, and its reputation; all of which drive long-term sustainable value. The EY Global Integrity Report 2022 offers insights on how companies can define and instil integrity into their cult

28、ure, how to create the optimal environment for integrity to thrive, and how we can innovate and transform the integrity agenda to minimize external threats and protect value.their operations not just on Corporate and Social Responsibility (CSR) or their philanthropic and community programs that fall

29、 outside their core business, but also Environmental, Social and Governance (ESG) measures that define how theircore business impacts the planet and its people. Measures to harmonize green accounting standards, such as the work by the International Financial Reporting Standards (IFRS) Foundation, wi

30、ll bring greater scrutiny to companies statements and increase the need for robust measurement and transparency. They will,in effect, provide a degree of confidence in companies statements and promises or in the integrity of those statements.But even as these many positive trends help shine a light

31、on how organizations behave, corporate scandals continue to end promising careers, diminish share values,The results show how organizationsare struggling to close the gap between rhetoric and reality (the “say-do” gap), how senior management is often overconfident of the effectiveness of corporate i

32、ntegrity programs, and how the pandemic has created new challenges that leaders must now overcome through innovation and transformation.Management should be under no illusion that integrity is an easy fix. “You can't just 'do' an internal integrity project and expect that it will immedia

33、tely transformthe culture and behaviors of all the complex individuals, subcultures, and networksthat comprise an organization. It requires management investment in the right blend of skillsets, science, and organizational fortitude," explains Maryam Hussain, Partner, Forensic & Integrity S

34、ervices, Ernst & Young LLP (UK). The report resultsWhich, if any, of the following does yourorganization have in place?47%53%A code of conduct for employees on how they should behave in business38%46%Regular training on relevant legal, regulatory, or professional requirements37%34%A statement of

35、 organization valuesto inspire people's conduct2022 2020Base: Global Integrity Report 2022 (4,762) and Global Integrity Report 2020 (2,948)and rock the publics trust in business.further illustrate that creating a deep 1“Edelman Trust Barometer,” Edelman website, accessed 12 November 2021.Global

36、Integrity Report 51Does integrity matter?Companies do not have the same mechanisms for instilling integrity across their organizations, as ethical dilemmas manifest themselves differently. Integrity should, therefore, be a fundamental component of corporate strategy inevery organization.Andreas Pyrc

37、ek, Ernst & Young GmbH, Global Integrity & Compliance Services Leader6 Global Integrity ReportDoes integrity matter?Which, if any, of the following would you be prepared to do to improve your own career progression or remuneration package (your pay or any bonuses you might receive)?Board mem

38、berOther employee17%6%15%3%18%3%Ignore unethical conduct by your suppliers, distributors, or other third partiesFalsify financial recordsMislead external parties such asauditors or regulatorsBase: Global Integrity Report 2022, Board member (442), Other employee (1031)It's more than three decades

39、 since Stephen Covey wrote his bestselling management guide, The 7 Habits of Highly Effective People, yet his definition of integrity as “conforming reality to our words, keeping promises, and fulfilling expectations”2 is still highly relevant. It is about ethics, transparency, and human behavior. “

40、Companies have different definitions of integrity because they are faced with different ethical dilemmas,” says Andreas Pyrcek, EY Global Integrity & Compliance Services Leader. “Nevertheless,Integrity should be a fundamental component of corporate strategy in every organization.”It isnt just th

41、at senior managers can be more likely to neglect standards than their employees; they are also out of touch with how their workforce perceives integrity values within the organization. More than three quarters (77 ) of board members and senior managers are confident that employees in their organizat

42、ions can report wrongdoing without fear of negative consequences, but one-fifth (20 ) of employees either disagree or strongly disagree. Interestingly, in this year's Global Integrity Report, a lower volume of surveyAt the organizational level, its a whole enterprise, even whole ecosystem, play.

43、 “Too often we rush to the “bad apple” explanation for unethical behaviour without examining the state of the “barrel” of the organisational culture that fostered the behaviour," says Hussain.This is why company leaders should be very concerned that the EY Global Integrity Report 2022 shows onl

44、y a third (33 ) of respondents believe that an important characteristic of integrity is behaving with ethical standards, while half (50 ) cite compliance with laws, regulations and codes of conduct. Even when it comes to compliance, our findings show a growing willingness among the most senior compa

45、ny ranks to act outside the rules.Board members surveyed as part of this report are almost three times as likelyto ignore unethical conduct by third partiesas their employees (17 vs. 6 ), five times as likely to falsify financial records (15 vs. 3 ), and six times as likely to mislead external third

46、 parties such as auditors (18 vs. 3 ). Given this, it is not surprising that more than half (58 ) of board members would be fairly or very concerned if their decisions came under public scrutiny, compared to just 37 of employees. While this is only one snapshot of board behavior, which may vary cons

47、iderably by type of business, region and individual country, the data did show a significant change in emerging markets where board members propensity to act unethically increased from 34 to 41 between 2020 and 2022.respondents reported misconduct in their organization, a drop from 23 in 2020 to 19

48、in 2022.At EY, we believe that corporate integrity should be a cultural imperative. It's about creating a culture which supports ethical decision making. Integrity breeds trust, it guidesorganizations to manage data well, and it protects against the temptation to pursue short-term gains at the e

49、xpense of ethical behavior.2Stephen R. Covey, The 7 Habits of Highly Effective People (New York: Simon & Schuster, 1989).Global Integrity Report 7Does integrity matter?Question: Has your organization experienced a significant fraud in the last 18 months/two years? Respondents that answered yes (

50、 ).Base: base sizes vary from 2,7194,762 depending on year2022202020182014200813%11%18%12%13%In spite of an increasing acknowledgement of the importance of integrity to reputation and to employee retention, the incidence of significant fraud shows no downward trend over the last 14 years, spiking in

51、 2020 at the height of the COVID-19 pandemic.These report findings reveal a danger that organizations may have relegated their integrity agenda to box-ticking and training with no real attention given to deepening their integrity culture. “Integrity isnt an easy topic,” says Jon Feig, Ernst & Yo

52、ung LLP, Forensic & Integrity Services, Americas US-Central Region Leader. “The integrity agenda rests on organizational intent and actual behavior. A profitable decision for the wrong reasons is still a wrong decision if it fails ethical values.”How concerned would you be if information about d

53、ecisions you have taken as part of your work were subject to public scrutiny?58%Board director/member37%Other employeeNote: Respondents who answered ”fairly concerned” or ”very concerned”.Base: Global Integrity Report 2022, Board member (442) Other employee (1031)The majority of companies (93 ) have

54、 at least one of a mix of training, codes of conduct, and whistleblowing policies in place. But, even though 59 of respondents say they have “training for employees“ and this is up 8 from 2020, a significant one in six (15 ) ofthose employees say that the measures highlighted above either dont exist

55、, or that they dont know whether they exist.Although organizations are investing more in communication and training programs, that messaging alone is not enough to create a culture of integrity. While 60 of board members say that their organization has frequently communicated about the importance of behaving with integrityin the last 18 months, only half that percentage (30 ) of employees remember it. A similar gap is seen across the report from policies on working from homeThe pandemic has only increasedthe challenge for leaders: 41