Suchergebnisse

• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  An International Perspective on Anti-Corruption: U.S. Foreign Corrupt Practices Act and OECD Anti-Bribery Convention

  Charles Duross, James Koukios

  …. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.2.2 FCPA Enforcement… …restrictions can form the basis of an FCPA books-and-records violation. 1.2.2 FCPA Enforcement The FCPA is enforced by two agencies, the U.S. Department of… …regularly brings enforcement actions against companies and individuals for criminal violations of the FCPA.19 In considering whether, and what type of… …, enforcement action to bring against a company, DOJ prosecutors must consider the Principles of Federal Prosecution of Business Organizations.20 Because it can… …corporate enforcement actions in 2023 but did not bring any enforcement actions against individuals. See generally https://www.sec.gov/enforce/… …sec-enforcement-actions-fcpa-cases (last visitedMay 2, 2024). 23 All nine of SEC’s 2023 enforcement actions involved the FCPA’s accounting provi- sions. 24 Report of Investigation… …Pursuant to Section 21(a) of the Securities Exchange Act of 1934 and Commission Statement on the Relationship of Cooperation to Agency Enforcement Decisions… …Section 21 of the Exchange Act, 15 U.S.C. §78u. 5 minal Division’s Corporate Enforcement Policy.21 If DOJ determines that an enforcement action is… …, or it can seek an indictment and, potentially, take the matter to trial. SEC regularly brings enforcement actions against companies and occasionally… …brings enforcement actions against individuals.22 As compared to DOJ, SEC places a particular emphasis on enforcing the FCPA’s accounting provisions.23 In…

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• eBook-Kapitel aus dem Buch Korruptionsprävention im Auslandsvertrieb

  Einleitung

  Dr. Lutz Nepomuck

  …11 1 Siehe OECD-Report „2021 Data on Enforcement of the Anti-Bribery Convention“, S. 2 ff. 2 Siehe OECD-Report „2021 Data on Enforcement of the… …. Transparency International, Corruption Perceptions Index 2022. 7 Vgl. Transparency International, Progress Report 2015: Assessing Enforcement of the…
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  The evolution and challenges for Compliance and Integrity Management in Latin America

  Fernando Cevallos

  …characterized by their tendency towards the signalling of commitments rather than carrying out concrete implementation and enforcement activities (as suggested by… …is an issue concerning an office, thus largely leaving anti-corruption efforts out of the private sector due to the lack of enforcement and political… …traditionally been the target of law enforcement efforts that were, for the most part, unconcerned with seeing these ethical ‘failures’ as a problem of labelling… …, andmunicipal agencies. Furthermore, Brazil's judiciary and law enforcement agencies have increasin- gly focused on corruption cases. The judiciary has shown a… …mitigating factors that may allow them to reduce potential sanctions and penal- ties (if andwhen enforcement begins). Today the ‘integrity policy’ is a… …document, not been adopted by all companies nor implemented by companies since there is no enforcement or audits by the regulators. Translating this into… …about the independence of the judiciary and law enforcement agencies. Despite the challenges, there were notable legislative attempts to enhance anti-… …realized, as the implementation and enforcement of new laws are often inconsistent. Corruption remains deeply entrenched in many areas of Salvadoran society…

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• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  EU and U.S. Sanctions Compliance

  John E. Smith, Felix Helmstädter, Alexander Eisenfeld, Nicholas W. Kennedy

  …5.2.3.3 EU Sanctions Enforcement… …. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 5.2.4.3 U.S. Sanctions Enforcement… …enforcement proceedings. The roles of the European Com- mission5 and the EU Council6 are mostly limited to assisting with the prepara- tion of legislative… …conflicts of laws scenarios. It may result in enforcement action under both conflicting sanctions regimes and cause serious economic damage following civil… …the underlying economic, legal, or other relevant considerations. 5.2.3.3 EU Sanctions Enforcement The 27 Member States remain responsible for applying… …authorities and (ultimately) the courts apply and enforce EU sanctions. They have been joined by a new body, the Central Office for Sanctions Enforcement… …established at the end of 2022. The Central Office for Sanc- tions Enforcement coordinates between the various enforcement bodies and pools certain enforcement… …tasks, particularly in the areas of sanctions monito- ring and asset investigation. Sanctions enforcement actions are based on (divergent) national…

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• eBook-Kapitel aus dem Buch Korruptionsprävention im Auslandsvertrieb

  Commitment und Risikoanalyse

  Dr. Lutz Nepomuck

  …dienst der Steuerverwaltung, S. 24; Transparency International, Progress Report 2015: Assessing Enforcement of the OECDConvention on Combatting Foreign…
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  Compliance Management in Africa

  Sharon van Rooyen

  …bodies are responsible for anti- corruption enforcement in South Africa. iii. Section 34 of the Act imposes a duty to report known or reasonably suspected… …sanctions against crimes of bribery of foreign officials. The OECD phase 3 report3 on South Africa raised concerns about its lack of enforcement and… …– perhaps to secure backing in future elections. This motivation could be driving the enforcement of rigorous gover- nance through… …. These include weak law enforcement, political instability, corrup- tion, and armed conflicts. These compounded issues can lead to violations of human…

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• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  Das Compliance Risk Assessment als Voraussetzung einer risiko- und bedarfsorientierten Compliance-Steuerung

  Stefan Otremba, Irina Benner

  …TEIL II – Compliance-Management-System 10 Vgl. Criminal Division of the U.S. Department of Justice and the Enforcement Division of the U.S. Securities… …. 299Otremba/Benner 2.1 Das Compliance Risk Assessment als Voraussetzung 19 Vgl. Criminal Division of the U.S. Department of Justice and the Enforcement Division of…
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  Anti-Korruptions-Compliance & Integrity Management in Hochrisikoländern

  Stephan Grüninger, Quirin Kissmehl, Anna-Katharina Zubrod

  …Februar 2025 das Enforcement des U.S. Foreign Corrupt Practices Act vorübergehend ausge- setzt. Zur Zeit der Entstehung dieses Artikels und dem… …, Third-Party Intermediaries Disclosed in FCPA-Related Enforcement Actions, 2022, online verfügbar unter…
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  Nachhaltigkeit ist mehr als Compliance: Praxisorientierte Einblicke in die Transformation der Unternehmenslandschaft

  Daniela Hanauer, Robert Kammerer, Rainer Kroker

  …Umsetzung der CSRD in das deutsche Recht, die zum jetzigen Zeitpunkt noch nicht erfolgt ist, würde das Enforcement der nicht-finanziellen Berichterstattung in… …Business Conduct Compliance 9 4 Positionspapier Sustainable Corporate Governance, S. 19, PwCDeutschland, 2023. – Die Rolle von Enforcement…
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  Business Partner Compliance (rechtlich, ökonomisch, IT-technisch)

  Roman Zagrosek

  …zu verhindern.32 344 Zagrosek TEIL II – Compliance-Management-System 26 27 33 Vgl. US Securities and Exchange Commission, SEC Enforcement Action… …Department of Justice declined to bring any enforcement action 347Zagrosek 2.3 Business Partner Compliance 43 DOJ, Pressemitteilung v. 25. 04. 2012…