5.1.2 - Reporting to governing Body

How to Answer the Question

When detailing how top management reports to the governing body about the anti-corruption management system, include the following points:

-   Frequency:   Specify how often these reports are made (e.g., quarterly, semi-annually, annually). Mention any conditions that might trigger additional reports, such as the discovery of significant breaches.

-   Format:   Describe the format of these reports, whether they are written documents, presentations, or verbal updates. Include if these are formal board meetings, electronic communications, or informal updates.

-   Contents:   Explain what is typically covered in these reports, such as updates on compliance activities, results of internal audits, and any incidents of corruption that have been reported or investigated.

For comprehensive guidelines on reporting, consult the [Agence Française Anticorruption](https://www.agence-francaise-anticorruption.gouv.fr).

Why It's Important

Regular and structured reporting is crucial for several reasons:

-   Ensures Transparency:   It maintains transparency within the organization about the efforts being made to combat corruption.

-   Facilitates Oversight:   Allows the governing body to effectively oversee the management’s actions and the system’s effectiveness, providing opportunities to make strategic adjustments as necessary.

-   Supports Compliance:   Helps the organization comply with legal and regulatory requirements, and maintain ethical standards.

Insights into the importance of these practices can be expanded upon at [Transparency International’s Anti-Bribery Guidance](https://www.antibriberyguidance.org).

Examples

-   Example A:  

 -   Context:   A large bank conducts quarterly reports to its board, including detailed reviews of any compliance issues and updates on ongoing monitoring measures.

 -   Resources Deployed:   Use of compliance software to gather data, preparation of detailed presentation slides.

 -   Outcome:   Continuous improvement in compliance measures and timely intervention on emerging corruption issues.

 More on this approach can be seen at [PECB’s Anti-Bribery Management Systems](https://pecb.com).

-   Example B:  

 -   Context:   A manufacturing company reports bi-annually in a formal setting, where they present a compiled report that includes feedback from recent audits, training sessions, and policy updates.

 -   Resources Deployed:   Audit results, training feedback, policy documentation.

 -   Outcome:   Strengthened anti-corruption measures and enhanced engagement from the governing body.

Guidelines for setting up such reporting mechanisms are available at the [OECD’s resources on combating corruption](https://www.oecd.org/daf/anti-bribery).