Voici, ci-joint, un excellent billet de Richard Lebanc publié sur son blogue Governance Gateway, hier. Cet article traite de l’état de la corruption dans les pays émergents (en se basant sur l’index produit par Transparency International’s corruption perception index) et montre comment les gouvernements des pays occidentaux interviennent afin d’assurer un minimun de cohérence dans la gouvernance des sociétés à vocation internationale. Richard Leblanc propose six actions à prendre afin de répondre à ce défi de taille. Vous trouverez, ci-dessous, un extrait des moyens privilégiés pour réagir à ces situations de corruption.
Regulators turning up anti-bribery heat on corporate boards: But will practices change?
« What should boards that have operations in emerging market jurisdictions do? Six things. First, if you are doing business in such a market, you need a director with extensive on-the-ground experience at the board table, who can tell you and management what the hotspots are. You should move a board meeting to the jurisdiction once a year so directors can get a first hand look. Second, boards must make it crystal clear to management that if the company is not going to bribe, management must walk away from certain business. And the board must support this and not have incentives that promote bribery. Third, the internal controls over financial reporting must be as strong in the emerging market as it is in the home market. Investment and resource commitments need to be made. Fourth, boards must have their own experts to scrutinize off-balance sheet and related-party transactions and complex structures; validate and assure internal controls; and provide foreign language document translation. Fifth, local auditors should have the same oversight, scrutiny, and as necessary direct contact with the audit committee that the home auditors have. Lastly, there needs to be zero tolerance by the board communicated to each employee and supplier. The UK is even banning facilitating payments, which are regarded as a “tip,” as these may be bribes in disguise ».
Gouvernance | Jacques Grisé 