世界经济论坛-商业诚信：中型企业的工具包（英）

Business Integrity: A Toolkit for Medium-Sized EnterprisesW H I T E P A P E RS E P T E M B E R 2 0 2 4ContentsForeword 3Preface 4Executive summary 5Introduction 61 Anti-corruption and bribery risks 101.1 Application in practice 122 Create the foundation 192.1 Ethics committee 192.2 Risk assessment framework 203 Anti-corruption policy 243.1 Benefits of an anti-corruption policy 243.2 Implementation tips 243.3 Model anti-corruption policy 254 Financial crime clause 284.1 Benefits of a financial crime clause 284.2 Implementation tips 284.3 Template for financial crime clause 285 Conflict of interest 315.1 Benefits of a conflict of interest form 315.2 Implementation tips 315.3 Template for conflict of interest form 326 Complaints framework 346.1 Benefits of a complaints framework 346.2 Implementation tips 346.3 Building a complaints framework 35Conclusion 40Contributors 41Endnotes 42Images: Getty Images, UnsplashDisclaimer This document is published by the World Economic Forum as a contribution to a project, insight area or interaction. The findings, interpretations and conclusions expressed herein are a result of a collaborative process facilitated and endorsed by the World Economic Forum but whose results do not necessarily represent the views of the World Economic Forum, nor the entirety of its Members, Partners or other stakeholders.© 2024 World Economic Forum. All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording, or by any information storage and retrieval system.Business Integrity: A Toolkit for Medium-Sized Enterprises2ForewordThe foundations of strong, resilient economies and peaceful, inclusive societies are built upon good governance and trust. Bribery, corruption and the abuse of entrusted power for private gain cause them to crumble. It is imperative, therefore, that business, civil society and governments come together and tackle this systemic challenge. Given this context, it has become increasingly clear that achieving integrity beyond compliance is essential. Sustainability practices, anchored by robust anti-corruption initiatives, may help ensure that businesses commit to ethical practices that resonate throughout their operations.Small and medium enterprises (SMEs) are the backbone of our global economy and key to this endeavour. They serve as vital links in value chains that stretch across continents while generating jobs and driving growth within local communities. According to the World Trade Organization, they represent over 90% of the business population, 60-70% of employment and 55% of gross domestic product (GDP) in developed economies. Yet, they often operate with limited resources and in challenging business environments, where the risks of corruption can hinder their success and access to opportunities, and at times, threaten their very survival.To help address these challenges, Transparency International and th