2022年全球诚信合规调研报告.docx

的', tf, H，"the bigger picture?Global Integrity Report 2022Forensic & Integrity ServicesTunnel vision orThe better the question.The better the answer.The better the world works.How a focus on enhanced governance can help reimagine corporate integrityBuilding a better working worldForewordOur last Global Integrity Survey was carried out just weeks after the COVID-19 global pandemic was declared. Already we could 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; 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 the employee base is working remotely, risks are heightened 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 harder 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.The 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 managers' confidence in themselves. This year's 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 making.Societal expectations of businesses to act ethically are only growing: pressures to report on a company's 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 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 throughout their organization and harness data to deliver these goals.Andrew GordonGlobal LeaderEY Forensic & Integrity ServicesSpotlight on the numbersKey data points from the EY Global Integrity Report 2022 show a widening gap between higher levels of integrity awareness and lowering 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 to carry out business with integrity. For example, over half the respondents surveyed say that integrity standards have either plateaued or worsened over the last 18 months.Declining standards0standards of integrity have either stayed the same or worsened over Pandemic influence41% of respondents (and 5g (fsurveyed board members) saythat the COVID-19 pandemic has made it more difficult to carry out business with integrity.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.MisconductThird-party riskOnly 28" of employees are confident that third parties abide by relevant laws and regulations.Ethical standards18% of all surveyed board members would be prepared to misleadexternal parties such as auditors or regulators to improve their own career progression or remuneration. This is six times that of employees.Despite this: Only 33% of respondents believe behaving with ethical standards is an important characteristic of integrity. 50y of respondents, in turn, cite compliance with laws, regulations and codes of conduct as being an important characteristic of integrity.42% of surveyed board members agree that unethical behavior in senior or high performers is tolerated in their organization (up from 34肛 in 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 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 reader's 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. 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.Introduction tPartnerMaryam Hussain, Ernst & Young LLP (UK), Forensic & IntegrityBridging the gap between intentions and actual behaviorsOrganizational culture is dynamic and takes far longer to change than rules and regulations.Corporate integrity is highly valued by senior executives and employees around the world - in fact, even in the immediate aftermath of the 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 executives; 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% vs. 38%), and more companies have a statement of organizational values in place (37% vs. 34%).This strengthening awareness of the importance 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 684 of respondents expect CEOs to fix societal problems left untackled by 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 of their operations - not just on Corporate and Social Responsibility (CSR) or their philanthropic and community programs that fall outside their core business, but also Environmental, Social and Governance (ESG) measures that define how their core 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, will 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 on how organizations behave, corporate scandals continue to end promising careers, diminish share values, and rock the publiczs trust in business.The results show how organizations are struggling to close the gap between rhetoric and reality (the "say-do" gap), how senior management is often overconfident of the effectiveness of corporate integrity 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. /zYou can't just 'do' an internal integrity project and expect that it will immediately transform the culture and behaviors of all the complex individuals, subcultures, and networks that comprise an organization. It requires management investment in the right blend of skillsets, science, and organizational fortitude," explains Maryam Hussain, Partner; Forensic & Integrity Services, Ernst & Young LLP (UK). The report results further illustrate that creating a deepculture of integrity relies on tightening bonds between the most senior layers 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 artificial intelligence (Al); we have an opportunity to close the gap between what we say is important and our actions. Al 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 business is not about compliance box-ticking and risk 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 culture, 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.Which, if any, of the following does your organization have in place?A code of conduct for employees on how they should behave in businessRegular training on relevant legal, regulatory, or professional requirementsA statement of organization valuesto inspire people's conduct 2022 2020Base: Global Integrity Report 2022 (4,762) and Global Integrity Report 2020 (2,948)wEdelman Trust Barometer/' Edelman website, accessed 12 November 2021.Jiiilemmas ntegritytheir organizations, as ethicamanifest themselves different1沢 should, therefore, be a fundamen component of corporate strategy every organization./u/lllllllllliluiull 11111 川川 I" UI Lil IJAWMN'W卜 KAndreas Pyrcek, Ernst & Young GmbH, Global Integrity & Compliance Services LeaderCompanies do not have the same mechanisms for instilling mtegrity acrDoes 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 member Other employeeIgnore unethical conduct by your suppliers, distributors, or other third partiesFalsify financial recordsMislead external parties such as auditors or regulatorsBase: Global Integrity Report 2022, Board member (442), Other employee (1031)It s more than three decades 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 expectations772 is still highly relevant. It is about ethics, transparency, and human behavior "Companies have different definitions of integrity because they are faced with different ethical dilemmas,77 says Andreas Pyrcek, EY Global Integrity & Compliance Services Leaden "Nevertheless, Integrity should be a fundamental component of corporate strategyin every organization.77At the organizational level, its a whole enterprise, even whole ecosystem, play. "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 behaviouc" says Hussain.This is why company leaders should be very concerned that the EY Global Integrity Report 2022 shows only a third (33 % of respondents believe that an important characteristic of integrity is behaving with ethical standards, while half (50U) 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 company ranks to act outside the rules.Board members surveyed as part of this report are almost three times as likely to ignore unethical conduct by third parties as their employees (17% vs. 4 ), five times as likely to falsify financial records (15% vs. y ), and six times as likely to mislead external third parties such as auditors (184 vs. y ). Given this, it is not surprising that more than half (58U) of board members would be fairly or very concerned if their decisions came under public scrutiny, compared to just 37 乂 of employees. While this is only one snapshot of board behavior; which may vary considerably 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 4% between 2020 and 2022.It isn/t just that 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 organizations can report wrongdoing without fear of negative consequences, but one-fifth (20U) of employees either disagree or strongly disagree. Interestingly, in this year's Global Integrity Report, a lower volume of survey respondents reported misconduct in their organization, a drop from 23% in 2020 to 19% 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 guides organizations to manage data well, and it protects against the temptation to pursue short-term gains at the expense of ethical behavior.Stephen R. Covey, The 7 Habits of Highly Effective People (New York: Simon & Schuster; 1989).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 2020 at the height of the COVID-19 pandemic.2008 2014 2018 2020 2022Question: Has your organization experienced a significant fraud in the last 18 months/two yea