Cattiva condotta aziendale — conseguenze per i soggetti coinvolti

Cattiva condotta
aziendale —
conseguenze per
i soggetti coinvolti
L’applicazione della normativa a
livello internazionale si focalizza
sull’integrità del management
14th Global Fraud Survey
Indice
Premessa
3
Sintesi
4
Combattere la corruzione come priorità globale
6
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Africa
30
Brasile
32
Cina
34
Europa Orientale
36
India
38
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I risultati in dettaglio
44
Contatti
46
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Premessa
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Tali questioni contribuiscono alla volatilità
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normativa, in cui permangono importanti
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stanno attuando approcci sempre più
coordinati nelle indagini sulla cattiva
condotta, tra cui il recupero dei proventi
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rappresentare una minaccia importante
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Commission (SEC) stanno concentrando
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condotta individuale nell’ambito delle
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e le normative in rapido cambiamento
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dei reparti di internal audit e direttori dei
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molto di più per tutelare sia se stessi, sia le
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discussioni dettagliate con i dirigenti
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queste interviste abbiamo preso in esame
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comportamenti culturali stanno avendo sulle
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esempio, come adattare le strategie
di accesso al mercato nei Paesi in cui
potrebbero sussistere diverse aspettative
culturali sui comportamenti accettabili;
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per comprendere la vera titolarità di
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o errata comprensione della condotta
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attente a quelli emergenti, per esempio il
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un problema di priorità variabile per i
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Devono mettere in pratica programmi di
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saranno in grado di mitigare l’impatto se
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Promuoverà, ci auguriamo, migliori
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con i portatori di interessi su quelli
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al nostro sondaggio, partecipando alle
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Cordialmente,
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Global Leader
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Sintesi
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L’impegno globale a combattere la corruzione e
la maggiore cooperazione da parte delle autorità
internazionali responsabili dell’applicazione della
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potrebbero essere ritenuti personalmente responsabili
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Combattere la corruzione come priorità globale
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mondiale e dal Gruppo dei 20 Stati membri (G20), nell’ambito della
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godono di vasto supporto:
56%
/(%
56%
Europa
Orientale
Africa
Brasile
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la corruzione sia peggiorata nei mercati sviluppati rispetto
al nostro ultimo sondaggio
39%
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del nostro ultimo sondaggio globale
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sia importante comprendere la
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con cui intrattengono affari
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di commentare su concussione e corruzione presso
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di amministrazione?
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Combattere la corruzione
come priorità globale
Mai prima d’ora i governi e gli istituti multinazionali
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alla crescita economica e l’attenzione del gruppo sulla
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97%
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94%
Nord America
94%
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94%
Sud America
94%
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86%
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in ultima analisi le entità con cui fa affari? Proporzione degli intervistati
[`]jakhgf\]YZZYklYfrYgegdlgaehgjlYfl]&
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6
t),l`?dgZYd>jYm\Kmjn]q*().
Applicazione transfrontaliera della normativa SEC
)+
giurisdizioni
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Molteplici
di presunte tangenti
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Il lavoro del G20 e di altri sta
avendo effetto. Vi è stato un livello
senza precedenti di collaborazione
transfrontaliera nell’applicazione
della legge.
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controllano realmente precluderebbe uno dei
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degli intervistati
af:jYkad]
degli intervistati
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degli intervistati
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ja[gfgk[ae]flg_dgZYd]&;ahmaf\a[Yj][`]lYdah]j[]ragfaf]_Ylan]
aeha]_Yfgl]ehgh]je]ll]jkaYdhYkkg[gf_da]n]fla&
A livello globale, concussione e
corruzione sono ancora percepite
come ampiamente diffuse e i nostri
intervistati non ritengono che la
situazione sia migliorata rispetto
al nostro ultimo sondaggio.
8
t),l`?dgZYd>jYm\Kmjn]q*().
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-)%
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*)%
degli intervistati nei
mercati emergenti
di tutti gli
intervistati
degli intervistati nei
mercati sviluppati
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considerate ancora molto diffuse nei loro Paesi
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39% +0%
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Globale —
2016
Globale —
2014
Mercati
sviluppati —
2016
Mercati
sviluppati —
2014
Mercati
emergenti —
2016
Mercati
emergenti —
2014
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Come per gli anni scorsi, i nostri intervistati continuano a ritenere
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Figura 3: Concussione: non nel mio settore
))%
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2016
Globale —
2014
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2016
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un’organizzazione come la vostra?
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Gestire il rallentamento
L’instabilità globale e il rallentamento della crescita in Cina comportano
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del sistema sanzionatorio
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segnali incoraggianti derivanti dalla visita del presidente
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sottolineato la necessità di collaborare più strettamente
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Europa Orientale
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India
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possedere dei robusti programmi di compliance per mitigare questi
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dal consiglio di amministrazione
nell’anno precedente
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Concentrarsi sui controlli contro
il riciclaggio di denaro
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e segnalazioni
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adottato misure per combattere il denaro sporco, per esempio con
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Le aziende dovrebbero:
Le aziende dovrebbero:
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corruzione e concussione siano
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la lealtà verso la propria azienda
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Conclusione
Il contesto di applicazione della legge sta
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i rischi di frode e corruzione a cui
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Segretario generale
Altra parte interessata
Settore
Altri trasporti
9ra]f\]]k]jnarahjg^]kkagfYda
=f]j_aY]ml]fr]
Petrolio, gas e attività mineraria
Prodotti al consumo/vendite al dettaglio/vendite
all’ingrosso
Hjg\mragf]';`aea[Y
K[a]fr]Zagdg_a[`]
K]jnaraÕfYfraYja
Settore automobilistico
Settore immobiliare
Settore pubblico
L][fgdg_aY$[gemfa[Yragf]]afljYll]fae]flg
Altri settori
Ja[Yna"
Superiori a US$5 miliardi
US$1—US$5 miliardi
MK-((eadagfaÈMK($11eadaYj\a
MK)((ÈMK,11eadagfa
MK11eadagfage]fg
Più di US$1 miliardo
Meno di US$1 miliardo
655
/.1
237
353
0)
137
22
571
*+
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0
)*
+
-
)
*(
151
177
142
)10
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-
.
-
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*-
363
117
*-0
130
224
-0
211
77
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,
1
-
0
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+
).0
542
372
01(
0)+
710
2075
.
)1
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+)
*1
*-
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" ,(afl]jnaklYlagkakgfgjaÕmlYla\ajakhgf\]j]gfgf]jYfgY[gfgk[]frY\]d^YllmjYlg
YffmYd]\]ddYdgjgYra]f\Y
),l`?dgZYd>jYm\Kmjn]q*().t 43
I risultati in dettaglio
La percezione della concussione
e della corruzione sembra diffusa
in questo Paese
;dYkkaÔ[Y
Paese
1
:jYkad]
2
Ucraina
3
Tailandia
4
Nigeria
5
Kenya
6
Messico
7
Colombia
0
Af\gf]kaY
1
Km\Y^ja[Y
10
Egitto
11
KdgnY[[`aY
12
Filippine
13
Mf_`]jaY
14
Argentina
15
Grecia
16
;jgYraY
17
Af\aY
)0
AlYdaY
)1
Cile
20
J]hmZZda[Y;][Y
21
Portogallo
22
Spagna
23
Serbia
24
Na]lfYe
25
Malesia
26
Slovenia
Lmlla_daafl]jnaklYla
44 t),l`?dgZYd>jYm\Kmjn]q*().
% concorda
1(
00
0.
0.
0,
0*
0(
/0
74
72
70
.0
66
66
62
60
-0
56
54
54
50
50
,0
42
40
40
+1
39%
;dYkkaÔ[Y
27
*0
*1
30
31
32
33
34
35
36
37
+0
+1
40
41
42
43
44
45
46
47
,0
,1
50
51
52
53
54
55
56
57
\]_daafl]jnaklYla[gf[gj\Y[`]dY
[gf[mkkagf]'[gjjmragf]‡mf^]fge]fg
diffuso nelle aziende del loro Paese
Paese
JgeYfaY
Lmj[`aY
E]\agGja]fl]
Polonia
JmkkaY
USA
:md_YjaY
@gf_Cgf_K9J
Canada
HY]ka:Ydla[a
J]_fgMfalg
Australia
Cina (continentale)
AkjY]d]
Giappone
Francia
Norvegia
Corea del Sud
Taiwan
Austria
Lussemburgo
AjdYf\Y
Singapore
:]d_ag
Knarr]jY
Germania
HY]ka:Ykka
Danimarca
Kn]raY
Arabia Saudita
Finlandia
% concorda
36
36
35
34
34
34
32
30
30
*1
*0
*0
24
20
)0
)0
16
14
10
10
10
0
0
0
0
6
6
4
4
4
0
9ragfa[`]hgkkgfg]kk]j]_amklaÔ[Yl]
h]jj]YdarrYj]_dagZa]llanaÔfYfraYja
Hjghgjragf][`]\a[`aYjY[`]mfYgha•\]dd]k]_m]flaYragfahm]kk]j]_amklaÔ[YlY
a!Hgdala[`]\aj]klalmragf]\]ahjg\gllaha•Õ]kkaZada
aa!;YeZaYj]ahj]kmhhgkla[`]\]l]jeafYfgnYdmlYragfa'jak]jn]
aaa!=kl]f\]j]adh]jag\g\aj]hgjlaf_e]fkad]
an!J]ljg\YlYj]mf[gfljYllg
n!J]_akljYj]aj]\\alahjaeY\]d\gnmlg
;dYkkaÔ[Y
Paese
1
Malesia
2
Af\gf]kaY
3
Nigeria
4
Kenya
5
KdgnY[[`aY
6
Af\aY
7
Messico
0
Singapore
1
@gf_Cgf_K9J
10
Filippine
11
:md_YjaY
12
Corea del Sud
13
Arabia Saudita
14
Tailandia
15
Lmj[`aY
16
Egitto
17
Finlandia
)0
Na]lfYe
)1
Cina (continentale)
20
AjdYf\Y
21
Spagna
22
Mf_`]jaY
23
E]\agGja]fl]
Media di tutti i mercati
dY_amklaÔ[`]j]ZZ]
0(
76
76
74
74
70
70
70
64
64
62
-0
56
54
54
52
52
52
50
46
46
44
44
42
;dYkkaÔ[Y
24
25
26
27
*0
*1
30
31
32
33
34
35
36
37
+0
+1
40
41
42
43
44
45
46
47
,0
,1
50
51
52
53
54
55
56
57
Paese
Germania
Austria
Serbia
Km\Y^ja[Y
Kn]raY
J]hmZZda[Y;][Y
Grecia
HY]ka:Ykka
JgeYfaY
Knarr]jY
HY]ka:Ydla[a
Francia
Slovenia
J]_fgMfalg
Ucraina
;jgYraY
Giappone
Lussemburgo
USA
:]d_ag
Polonia
Taiwan
Portogallo
JmkkaY
Australia
Canada
Norvegia
Cile
Colombia
Danimarca
AlYdaY
Argentina
AkjY]d]
:jYkad]
dY_amklaÔ[`]j]ZZ]
42
40
40
40
40
+0
+0
+0
+0
+0
36
36
36
36
36
34
34
34
32
30
30
30
*0
26
25
24
20
16
16
16
16
0
0
4
),l`?dgZYd>jYm\Kmjn]q*().t 45
Contatti
DYhj]k]frYegf\aYd]\]ak]jnara=Q\a>jYm\Afn]kla_Ylagf<akhml]K]jna[]k&
Kahj]_Y\a[gfkmdlYj]dË]d]f[g\]aHY]ka]\]a[gflYlladg[YdajahgjlYlaimakgllg&
H]jmdl]jagjaaf^gjeYragfanakalYj]ooo&]q&[ge'Ô\k&
Contatto locale
Fge]
L]d]^gfg
Leader globale
David Stulb
#,,*(/1-)*,-.
Leader America
:jaYfDgm_`eYf
#)*)*//+-+,+
Leader EMEIA
BaeE[;mjjq
#,,*(/1-)-+0.
D]Y\]j9kaY'HY[aÔ[g
;`jak>gj\`Ye
#0-**0,.1((0
Leader Giappone
C]f9jY`Yja
#0)++-(+))((
9^_`YfaklYf'HYcaklYf
K`YjaiRYa\a
#1**)+-.0.0..
Argentina
9f\j]YJ]q
#-,)),-)-*..0
Australia/Nuova Zelanda
JgZDg[c]
#.)*0*1-.++-
Austria
9f\j]Yk>jg`f]j
+43 1 211 70 1500
:]d_ag
>j]\]ja[cN]j`Ykk]dl
#+**//,1)))
:jYkad]
Bgk];gehY_fg
+55 11 2573 3215
Canada
Mike Savage
#),).1,+*(/.
Cile
Ja[Yj\g?Ye]jg^^
+56 2 676 1414
Cina (continentale)
=eeYfm]dNa_fYd
#0.*)***0-1+0
Colombia
Dam\eadYJaYŽg
#-/),0,/+-)
Corea del Sud
;`jak>gj\`Ye
#0-**0,.1((0
Danimarca
Torben Lange
#,-/+*++)0,
Filippine
Jg\]ja[cN]_Y
#.+*01,0+,*
Francia
H`adahh]@gflYjj]\]
#++),.1+.*)(
Germania
Kl]^Yf@]aŸf]j
#,1*))1+-*))+1/
@gf_Cgf_ K9J!
;`jak>gj\`Ye
#0-**0,.1((0
Af\aY':Yf_dY\]k`
9jhaf\]jKaf_`
#1)**.)1*().(
Af\gf]kaY
Alex Sianturi
#.**)-*01-(((
AjdYf\Y
Bmda]>]flgf
+353 1 221 2321
AkdYf\Y
?m\bgfFgj\^bgj\
#+-,-1-*-.-
AkjY]d]
Alk`Yc=d`YjYj
#1/*+.*/(1)0
AlYdaY
>YZjaragKYflYdgaY
#+1(*0(..1/++
Kenya
?alY`a?Y[`Y`a
+254 20 2715300
46 t),l`?dgZYd>jYm\Kmjn]q*().
Contatto locale
Fge]
L]d]^gfg
Lussemburgo
?†jYj\Rgdl
#+-*,*)*,0-(0
Malesia
Bgq[]Dae
#.(+/,1-00,/
E]\agGja]fl]
Ea[`Y]d9\d]e
#1/),/()(-*,
Messico
A_fY[ag;gjl†k
#-*--))()/*0*
Nigeria
DafmkGc]c]
#*+,),.+.,/10(
Norvegia
Frode Skårmo Krabbesund
#,/*,((**)0
HY]ka:Ykka
9f_]daim]C]abk]jk
#+)00,(/)0)*
Perù
JY^Y]d@mYef
+51 1 411 4443
HgdgfaY'HY]ka:Ydla[a
EYjamkrOalYdak
#,0**--//1-(
Portogallo
H]\jg;mf`Y
#+-)*)/1)*(,+
J]_fgMfalg
BaeE[;mjjq
#,,*(/1-)-+0.
J]hmZZda[Y;][Y'KdgnY[[`aY';jgYraY
<Yfa]d:a[Yf
#,*(**-++-0,1
JgeYfaY':md_YjaY
:mj[af9lYcYf
+40 21 402 4056
JmkkaY';gemfal€\]_daKlYlaAf\ah]f\]fla
<aeYR`a_mdaf
#/,1-**0+./+
Singapore
J]mZ]fC`gg
#.-.+(10(11
Spagna
Ja[Yj\gFgj]ŽY
#+,1)-/*-(1/
Sri Lanka
Averil Ludowke
#1,))*,.+-((
Km\Y^ja[Y'FYeaZaY
;`Yjd]k\];`]jegfl
+27 11 502 0426
Kn]raY
Erik Skoglund
#,.0-*(-1(((
Knarr]jY
Ea[`Y]d>Ykc]
#,)-0*0.+*1*
Tailandia
OadYahgjfAllaoajggf
#..**.,1(1(
Taiwan
;`]kl]j;`m
#00.**/-/0000
Lmj[`aY'?j][aY
Dilek Çilingir
#1(*)*+.0-)/*
Mf_`]jaY
>]j]f[:ajg
#+.),-)0.0,
USA
:jaYfDgm_`eYf
+1 212 773 5343
N]f]rm]dY
B`gfJmar
#-0*)*1(-..1)
Na]lfYe
KYeYfOabYqY:Yf\YjY
#0,1(,**..(.
),l`?dgZYd>jYm\Kmjn]q*().t 47
EY | Assurance | Tax | Transactions | Advisory
About EY
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About EY’s Fraud Investigation & Dispute Services
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