1.1 為什么要加強合規管理

【標準原文】

Organizations that aim to be successful in the long term need to maintain a culture of integrity and compliance,and to consider the needs and expectations of stakeholders.Integrity and compliance are therefore not only the basis,but also an opportunity,for a successful and sustainable organization.

Compliance is an outcome of an organization meeting its obligations,and is made sustainable by embedding it in the culture of the organization and in the behaviour and attitude of people working for it.While maintaining its independence,it is preferable if compliance management is integrated with the organization's financial,risk,quality,environmental and health and safety management processes and its operational requirements and procedures.

An effective,organization-wide compliance management system enables an organization to demonstrate its commitment to compliance with relevant laws,including legislative requirements,industry codes and organizational standards,as well as standards of good corporate governance,best practices,ethics and community expectations.

An organization's approach to compliance is ideally shaped by the leadership applying core values and generally accepted corporate governance,ethical and community standards.Embedding compliance in the behaviour of the people working for an organization depends above all on leadership at all levels and clear values of an organization,as well as an acknowledgement and implementation of measures to promote compliant behaviour.If this is not the case at all levels of an organization,there is a risk of noncompliance.

In a number of jurisdictions,the courts have considered an organization's commitment to compliance through its compliance management system when determining the appropriate penalty to be imposed for contraventions of relevant laws.Therefore,regulatory and judicial bodies can also benefit from this International Standard as a benchmark.

Organizations are increasingly convinced that by applying binding values and appropriate compliance management,they can safeguard their integrity and avoid or minimize noncompliance with the law.

Integrity and effective compliance are therefore key elements of good,diligent management.Compliance also contributes to the socially responsible behaviour of organizations.

【對應的中文表達】

組織要想長期獲得成功，就需要保持誠信和合規的文化，并考慮利益相關者的需求和期望。因此，廉潔和合規不僅是成功和可持續組織的基礎，也是一個機會。

合規是一個組織履行其義務的結果，通過將其融入組織的文化以及為其工作的人的行為和態度中，使其具有可持續性。在保持其獨立性的同時，最好將合規管理與組織的財務、風險、質量、環境、健康和安全管理過程及其運作要求和程序結合起來。

一個覆蓋全組織范圍的有效的合規管理體系可以使一個組織表明其遵守相關法律的承諾，包括立法要求、行業規范和組織標準，以及良好的公司治理標準、最佳實踐、道德和社區期望等。

在理想情況下，組織的合規方法是由領導層應用核心價值觀和普遍接受的公司治理、道德及社區標準來形成的。將合規融入組織工作人員的行為，首先取決于各級領導和組織明確的價值觀，還有他們的認知和實施促進合規行為的方法與措施。如果一個組織的所有級別都不是這樣，那么就會有不合規的風險。

在許多管轄范圍內，法院在決定對違反相關法律的行為處以適當處罰時，已開始通過其合規管理體系來考慮一個組織對合規的承諾。這樣，監管和司法機構也可以受益于這一國際標準。

各組織越來越相信，通過應用具有約束力的價值觀和適當的合規管理，可以維護自身的誠信，并避免或盡量減少不遵守法律的行為。

因此，誠信和合規是良好的勤勉管理的關鍵要素。合規也有助于組織的社會責任行為。