反腐败
反腐败：公平运营实践子主题，涵盖社会责任、利益相关方影响以及与ISO 26000标准的契合度。免费ESG资源。
反腐败
反腐败（Anti-corruption）涵盖旨在预防、发现和处理商业运营及供应链中贿赂、腐败、敲诈勒索及其他形式腐败行为的政策、制度和实践。
据估计，腐败每年使发展中国家损失约1.26万亿美元，并破坏经济发展、法治和公众信任。《联合国反腐败公约》（UNCAC）提供了国际法律框架。英国《2010年反贿赂法》和美国《反海外腐败法》（FCPA）是具有域外效力、最具影响力的反贿赂法律。《联合国全球契约》原则10要求企业反对一切形式的腐败。GRI 205（反腐败）标准要求披露已评估腐败风险的运营、已确认的腐败事件以及反腐败政策的沟通与培训。一个有效的反腐败计划的关键要素包括：高层基调、风险评估、政策与程序、培训与沟通、对商业伙伴的尽职调查、监督与报告机制以及举报人保护。
延伸阅读
- ISO 26000 — 公平运营实践指南
- OECD跨国企业准则 — 负责任商业行为
关键资源
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