Welcome to the Business Anti-Corruption Portal, a comprehensive and practical tool tailored to meet the corruption risk management needs of small and medium sized companies (SMEs) operating in or considering doing business in emerging markets and developing countries.
The Portal is hosted, maintained and regularly updated by Global Advice Network on behalf of the government ministries and agencies. The Portal’s content is based on publicly available information. Global Advice Network strives to ensure that all content available on this website is accurate.
The purpose of the Business Anti-Corruption Portal (Portal) is to provide a comprehensive and practical business tool, and to offer targeted support to SMEs in order to help them avoid and fight corruption, thereby creating a better business environment. Working actively against corruption will furthermore enable companies to adhere to the UN Global Compact Principle 10 on corruption.
Comprehensive, Practical Business Tools
The Portal contains a variety of instruments and information, which can be used alone or in combination. Some tools are new, while others are well-known procedures and methods adapted to SMEs.
About Corruption: Definitions, interpretations and references to international and national legislation and initiatives relevant to companies. Includes business and corruption vocabulary and definitions.
60 Country Profiles: Key business and corruption related information. Overview of level of enforcement of anti-corruption law, public and private anti-corruption initiatives is provided. Detailed information and corruption risk assessment in eight business sectors: 1) Judicial System, 2) Police, 3) Licences, Infrastructure and Public Utilities, 4) Land Administration, 5) Customs Administration, 6) Tax Administration, 7) Public Procurement and Contracting, and 8) Environment, Natural Resources and Extractive Industry.
Integrity System: A model Code of Conduct, examples of key procedures, a guidance question list and a model risk assessment tool.
Due Diligence Tools: Related to public procurement, seeking and vetting an agent or a consultant, setting up a joint venture, dealing with contractors or subcontractors and implementing a project.
Anti-Corruption Tools Inventory: A full list of anti-corruption conventions and treaties, a list of public and private initiatives and initiatives in partner countries, resources on grey area questions, corruption cases, reporting, sector-specific anti-corruption resources, useful links and more.
Training: Various business anti-corruption training modules, including e-learning programmes.
Climate Disclosure Standards Board is a NGO of major accounting firms, business groups and environmental organizations that studies how to account for carbon usage and climate change initiatives on financial reports and statements.
CSDB is a consortium of business and environmental organizations formed for the purpose of jointly advocating a generally-accepted international framework for companies to disclose information about climate change-related risks and opportunities, carbon footprints, carbon reduction strategies, and their implications for shareholder value.
This Exposure Draft offers CDSB’s proposed Reporting Framework for public consultation. The Framework is designed on a principles-based model which aims to find the right balance between rules and principles, thus allowing flexibility for judgment to be exercised by management on those aspects of climate change they consider most likely to affect the economic performance and prospects of their company. The principles-based model also allows for management’s view to be balanced against the demand by users of information for greater consistency of disclosure. Whereas many initiatives that collect information about climate change focus on the essential matter of whatshould be reported, CDSB also focuses on howreporting can provide investors with information that is more useful to their decision making, (“decision-useful” information), by aligning its proposed Reporting Framework to existing relevant principles and objectives of financial reporting. In the process of continuous improvement that characterizes principles-based frameworks, CDSB aims to work toward the position reflected in its proposed Reporting Framework where decision-useful climate change-related disclosure is made in mainstream financial reports.
CDSB’s objectives are to:
• Respond to the demand for information about how climate change affects or is likely to affect the economic performance and prospects of companies;
• Elicit disclosures in mainstream financial reports that can be integrated into investor analyses for the enhanced efficiency of capital allocation;
• Provide business with greater certainty on how to respond to demands for information about climate change;
• Align the needs of information preparers and investors by connecting financial and non-financial business reporting through a focus on how climate change affects value creation;
• Harmonize corporate climate change-related disclosure to form the common approach that is necessary for comparability and for the implementation of policies under discussion through the UN Framework Convention on Climate Change (UNFCCC) negotiations; and
• Provide conceptual and practical input into deliberations by regulatory agencies contemplating the introduction or development of requirements on corporate climate change-related disclosure.
China CSR Map provides information on organizations, corporations and individuals involved in corporate social responsibility. Information is available in English and Chinese. The site also provides links to international CSR codes and organizations.
The Rainforest Alliance, United Nations Environment Programme, the United Nations Foundation, and the United NationsWorld Tourism Organization and dozens of other groups have released the Global Sustainable Tourism Criteria. The guidelines include coverage of sustainable management, social/economic issues, cultural heritage and the environment.