THEORETICAL ASPECTS OF ANTI– CORRUPTION COMPLIANCE

This article discusses anti-corruption compliance as a set of measures aimed at preventing, detecting and combating corruption offences in an organisation. The author focuses on the relationship between the theoretical foundations of anti-corruption compliance and the practice of corporate governance, showing that the introduction and continuous improvement of such a system can increase the transparency of business processes and strengthen the company’s reputation. Special attention is paid to analysing the legal framework of anti-corruption compliance: from international documents (UN Convention against Corruption, OECD Anti-Bribery Convention) to national legislative acts that form a mandatory framework for the implementation of internal corporate policies. The article describes the concept and essence of anti-corruption compliance, gives an overview of the regulatory requirements, and then examines the structure and mechanisms of implementation of the relevant programme within the organisation.