2024年全球诚信报告（英）.pdf

GlobalIntegrityReport2024|1Howcantrustsurvivewithoutintegrity?Whytakingthehuman-centeredapproachempowersanethicalculture2|GlobalIntegrityReport2024ContentsForewordKeyfindingsIntroduction1.Isthevalueofintegrityatrisk?2.Whatistherootcauseofmisconduct?3.Whichapproachtointegrityareyoutaking?MethodologyAdditionalinsights:Integrity-firstAItodaybuildstrustfortomorrowAdditionalinsights:ESGintegrityreachesacrossroadbetweenaspirationandregulation3461014202628322|GlobalIntegrityReport2024GlobalIntegrityReport|3Againstabackdropofrapidchange,persistentmacroeconomicandgeopoliticaluncertainty,aswellasincreasedregulatoryscrutiny,organizationsarefindingitincreasinglydifficulttomaintainacultureofintegrityandcompliance.Whilethirdpartiescontinuetobeinvolvedinasignificantnumberofintegrityincidents,theEYGlobalIntegrityReport2024suggeststhatthereareinternalforcesatplayaswell.Inanunfortunateturn,sincetheEYGlobalIntegrityReport2022,nearlyfouroutof10respondentssaythey’dbewillingtobehaveunethicallyinoneormorewaystoimprovetheircareerorfinancialposition—morethanoneandahalftimeshigherthanourpreviousfindings.Thissentimentamongourrespondentsservesasareminderthatanappropriatetoneatthetopiscritical.The“say-do”gaphighlightedin2022—thedifferencebetweenwhatleaderssayandhowtheyact—hasgrownwider.Atthetopoftheorganization,overtwo-thirdsofboardmemberssaythey’dbewillingtobehaveunethicallyinoneormorewaysfortheirownbenefit,upfrom43%twoyearsago.Morethanerodingtrustwithinandoutsidetheorganization,atop-down,“alltalk,nowalk”mentalityputstheorganization’sreputationandbottomlineatrisk.Thegoodnewsisthatalmosthalf(49%)ofglobalrespondentsthinkcompliancewiththeirorganization’sstandardsofintegrityhasimprovedinthelasttwoyears,up7%from2022.It’satrendthatneedstocontinueastheintegrityrisklandscapeonlyincreasesincomplexity.Themorechallengingthetimes,themoreimportantoperatingwithintegritybecomes.Intoday’senvironment,actingwithintegrityisvitalforbuildingtrustamongemployees,customers,suppliersandinvestors.Itstartswithpeople.Organizationswillwanttotakestepstobuildanintegrity-firstorganizationthatputspeopleatthecenteroftheirpolicies,trainingandculture.Atthesametime,leaderswillneedtostepup.Theyshouldsetthetoneforaculturethatdoesn’ttoleratemisconductbybehavingwithintegritythemselvesandbyactingagainstmisconductwhentheyseeit.Theyalsoneedtocreateanenvironmentwhereemployeescanspeakupwithoutretribution.TheEYGlobalIntegrityReport2024reinforcestheneedfororganizationstorefocusonintegrity,andprovidespracticalandactionableinsightsthatcomplianceleaderscanusetopromoteacultureofcompliancewithintheirorganizations.ForewordAndrewGordonGlobalLeaderEYForensic&IntegrityServicesGlobalIntegrityReport2024|34|GlobalIntegrityReport2024Willingnesstoactwithoutintegrityappearstobeontherise.Leadersneedtoactonwhattheysay.Nearlyfouroutof10(38%)globalrespondentsadmitthey’dbepreparedtobehaveunethicallyinoneormorewaystoimprovetheirowncareerprogressionorremuneration—morethanoneandahalftimeshigherthanthefindingsinourlastreport.Employeemisconducti