business financial crime: bribery and corruption ii
TRANSCRIPT
Business Financial Crime Bribery and Corruption II
2
Cases of Grand Corruption
More Than the Foreign DebtMobuto Zaire US $ 5 billon
More than double the GDP3-4 times the Foreign Debt
Nigerian kleptocrats US $ 100 billion
87 of the Annual Government Budget
Duvaliers HaitiUS $ 500 million
3
Is Bribery a Business Necessity Bribery can be distinguished from so-called gifts
and lsquofacilitatingrsquo or lsquogreasersquo payments The latter are payments to motivate agents to complete a task they would routinely do in the normal course of their duties
It is now generally agreed that bribery undermines equity efficiency and integrity in the public service undercuts public confidence in markets and aid programs adds to the cost of products and may affect the safety and economic well-being of the general public
4
Global Movement to Criminalize Bribery The United Nations adopted the UN
Declaration Against Corruption and Bribery in International Commercial Transactions in December 1996
Committed UN members to criminalize bribery and deny tax deductibility for bribes
5
Comprehensive Preventive Measures in
Private Sector
Preventive Measures in Private Sector
Enhanced Accounting and Auditing Standards
Prohibition of Off-the-Book Account and other
Acts
No Tax Deductibility of Expenses Constituting
Bribes
Effective Proportionate and Dissuasive Civil Administrative
or Criminal Penalties
6
OECD Membersrsquo Tax Treatment of BribesMembers Denying Tax
DeductibilityMembers Allowing Tax Deductibility
Members Repealed Tax Deductibility
CanadaCzech RepublicFinlandGreeceHungaryIrelandItalyJapanSouth KoreaMexicoPolandTurkeyUKUS
AustraliaLuxembourgNew ZealandSwedenSwitzerland
Austria 1998Belgium 1999Denmark 1998France 1997Germany 1997Iceland 1998Netherlands 1997Norway 1996Portugal 1997
Source OECD
7
UN Preventive Measures - ExamplesParticipation of Society
Ensure Active Participation of Civil Society (Art13 (1))
Provide Public Access to Anti-Corruption Bodies (Art13 (2))
Encourage Citizens to Report on Offences (Art39)
Prevention of Money-Laundering
Establish Comprehensive Regulatory and Supervisory Regime
Ensure Internal and International Cooperation (Art14)
8
Foreign Corrupt Practices Act
Anti-Bribery Provisions and Accounting Requirements FCPA prohibits givingofferingpromising anything of value directly
or indirectly to a foreign government official or hisher relatives or nominees political parties or party officials in exchange for getting or keeping business or gaining any improper business advantage
ldquoAnything of valuerdquo includes cash gifts valuable benefits intangibles (travel entertainment)
No de minimus exception Prohibits indirect corrupt payments through agents or intermediaries Company liable if authorises payment or knew payment would be
made by agent Knowledge includes awareness of ldquohigh probabilityrdquo that corrupt
offer will be made
9
Scope of FCPA
All US companies All US citizens and permanent residents
anywhere in world regardless employer Any individual with respect to actions in US Foreign companies with headquarters in US Issuers ndash foreign companies listed on US stock
exchanges
10
Exceptions to FCPA anti-briberyprovisions Payments for ldquoroutine governmental actionsrdquo or
ldquofacilitating paymentsrdquo including obtaining permits licences or other official documents
Routine governmental action does not include decisions by foreign officials to award new business or continue in business with a particular party
Payments made for ldquoreasonable and bona fiderdquo expenditures related to marketing of products are also allowed
Recent US court decisions raise doubts about scope of exceptions
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
2
Cases of Grand Corruption
More Than the Foreign DebtMobuto Zaire US $ 5 billon
More than double the GDP3-4 times the Foreign Debt
Nigerian kleptocrats US $ 100 billion
87 of the Annual Government Budget
Duvaliers HaitiUS $ 500 million
3
Is Bribery a Business Necessity Bribery can be distinguished from so-called gifts
and lsquofacilitatingrsquo or lsquogreasersquo payments The latter are payments to motivate agents to complete a task they would routinely do in the normal course of their duties
It is now generally agreed that bribery undermines equity efficiency and integrity in the public service undercuts public confidence in markets and aid programs adds to the cost of products and may affect the safety and economic well-being of the general public
4
Global Movement to Criminalize Bribery The United Nations adopted the UN
Declaration Against Corruption and Bribery in International Commercial Transactions in December 1996
Committed UN members to criminalize bribery and deny tax deductibility for bribes
5
Comprehensive Preventive Measures in
Private Sector
Preventive Measures in Private Sector
Enhanced Accounting and Auditing Standards
Prohibition of Off-the-Book Account and other
Acts
No Tax Deductibility of Expenses Constituting
Bribes
Effective Proportionate and Dissuasive Civil Administrative
or Criminal Penalties
6
OECD Membersrsquo Tax Treatment of BribesMembers Denying Tax
DeductibilityMembers Allowing Tax Deductibility
Members Repealed Tax Deductibility
CanadaCzech RepublicFinlandGreeceHungaryIrelandItalyJapanSouth KoreaMexicoPolandTurkeyUKUS
AustraliaLuxembourgNew ZealandSwedenSwitzerland
Austria 1998Belgium 1999Denmark 1998France 1997Germany 1997Iceland 1998Netherlands 1997Norway 1996Portugal 1997
Source OECD
7
UN Preventive Measures - ExamplesParticipation of Society
Ensure Active Participation of Civil Society (Art13 (1))
Provide Public Access to Anti-Corruption Bodies (Art13 (2))
Encourage Citizens to Report on Offences (Art39)
Prevention of Money-Laundering
Establish Comprehensive Regulatory and Supervisory Regime
Ensure Internal and International Cooperation (Art14)
8
Foreign Corrupt Practices Act
Anti-Bribery Provisions and Accounting Requirements FCPA prohibits givingofferingpromising anything of value directly
or indirectly to a foreign government official or hisher relatives or nominees political parties or party officials in exchange for getting or keeping business or gaining any improper business advantage
ldquoAnything of valuerdquo includes cash gifts valuable benefits intangibles (travel entertainment)
No de minimus exception Prohibits indirect corrupt payments through agents or intermediaries Company liable if authorises payment or knew payment would be
made by agent Knowledge includes awareness of ldquohigh probabilityrdquo that corrupt
offer will be made
9
Scope of FCPA
All US companies All US citizens and permanent residents
anywhere in world regardless employer Any individual with respect to actions in US Foreign companies with headquarters in US Issuers ndash foreign companies listed on US stock
exchanges
10
Exceptions to FCPA anti-briberyprovisions Payments for ldquoroutine governmental actionsrdquo or
ldquofacilitating paymentsrdquo including obtaining permits licences or other official documents
Routine governmental action does not include decisions by foreign officials to award new business or continue in business with a particular party
Payments made for ldquoreasonable and bona fiderdquo expenditures related to marketing of products are also allowed
Recent US court decisions raise doubts about scope of exceptions
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
3
Is Bribery a Business Necessity Bribery can be distinguished from so-called gifts
and lsquofacilitatingrsquo or lsquogreasersquo payments The latter are payments to motivate agents to complete a task they would routinely do in the normal course of their duties
It is now generally agreed that bribery undermines equity efficiency and integrity in the public service undercuts public confidence in markets and aid programs adds to the cost of products and may affect the safety and economic well-being of the general public
4
Global Movement to Criminalize Bribery The United Nations adopted the UN
Declaration Against Corruption and Bribery in International Commercial Transactions in December 1996
Committed UN members to criminalize bribery and deny tax deductibility for bribes
5
Comprehensive Preventive Measures in
Private Sector
Preventive Measures in Private Sector
Enhanced Accounting and Auditing Standards
Prohibition of Off-the-Book Account and other
Acts
No Tax Deductibility of Expenses Constituting
Bribes
Effective Proportionate and Dissuasive Civil Administrative
or Criminal Penalties
6
OECD Membersrsquo Tax Treatment of BribesMembers Denying Tax
DeductibilityMembers Allowing Tax Deductibility
Members Repealed Tax Deductibility
CanadaCzech RepublicFinlandGreeceHungaryIrelandItalyJapanSouth KoreaMexicoPolandTurkeyUKUS
AustraliaLuxembourgNew ZealandSwedenSwitzerland
Austria 1998Belgium 1999Denmark 1998France 1997Germany 1997Iceland 1998Netherlands 1997Norway 1996Portugal 1997
Source OECD
7
UN Preventive Measures - ExamplesParticipation of Society
Ensure Active Participation of Civil Society (Art13 (1))
Provide Public Access to Anti-Corruption Bodies (Art13 (2))
Encourage Citizens to Report on Offences (Art39)
Prevention of Money-Laundering
Establish Comprehensive Regulatory and Supervisory Regime
Ensure Internal and International Cooperation (Art14)
8
Foreign Corrupt Practices Act
Anti-Bribery Provisions and Accounting Requirements FCPA prohibits givingofferingpromising anything of value directly
or indirectly to a foreign government official or hisher relatives or nominees political parties or party officials in exchange for getting or keeping business or gaining any improper business advantage
ldquoAnything of valuerdquo includes cash gifts valuable benefits intangibles (travel entertainment)
No de minimus exception Prohibits indirect corrupt payments through agents or intermediaries Company liable if authorises payment or knew payment would be
made by agent Knowledge includes awareness of ldquohigh probabilityrdquo that corrupt
offer will be made
9
Scope of FCPA
All US companies All US citizens and permanent residents
anywhere in world regardless employer Any individual with respect to actions in US Foreign companies with headquarters in US Issuers ndash foreign companies listed on US stock
exchanges
10
Exceptions to FCPA anti-briberyprovisions Payments for ldquoroutine governmental actionsrdquo or
ldquofacilitating paymentsrdquo including obtaining permits licences or other official documents
Routine governmental action does not include decisions by foreign officials to award new business or continue in business with a particular party
Payments made for ldquoreasonable and bona fiderdquo expenditures related to marketing of products are also allowed
Recent US court decisions raise doubts about scope of exceptions
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
4
Global Movement to Criminalize Bribery The United Nations adopted the UN
Declaration Against Corruption and Bribery in International Commercial Transactions in December 1996
Committed UN members to criminalize bribery and deny tax deductibility for bribes
5
Comprehensive Preventive Measures in
Private Sector
Preventive Measures in Private Sector
Enhanced Accounting and Auditing Standards
Prohibition of Off-the-Book Account and other
Acts
No Tax Deductibility of Expenses Constituting
Bribes
Effective Proportionate and Dissuasive Civil Administrative
or Criminal Penalties
6
OECD Membersrsquo Tax Treatment of BribesMembers Denying Tax
DeductibilityMembers Allowing Tax Deductibility
Members Repealed Tax Deductibility
CanadaCzech RepublicFinlandGreeceHungaryIrelandItalyJapanSouth KoreaMexicoPolandTurkeyUKUS
AustraliaLuxembourgNew ZealandSwedenSwitzerland
Austria 1998Belgium 1999Denmark 1998France 1997Germany 1997Iceland 1998Netherlands 1997Norway 1996Portugal 1997
Source OECD
7
UN Preventive Measures - ExamplesParticipation of Society
Ensure Active Participation of Civil Society (Art13 (1))
Provide Public Access to Anti-Corruption Bodies (Art13 (2))
Encourage Citizens to Report on Offences (Art39)
Prevention of Money-Laundering
Establish Comprehensive Regulatory and Supervisory Regime
Ensure Internal and International Cooperation (Art14)
8
Foreign Corrupt Practices Act
Anti-Bribery Provisions and Accounting Requirements FCPA prohibits givingofferingpromising anything of value directly
or indirectly to a foreign government official or hisher relatives or nominees political parties or party officials in exchange for getting or keeping business or gaining any improper business advantage
ldquoAnything of valuerdquo includes cash gifts valuable benefits intangibles (travel entertainment)
No de minimus exception Prohibits indirect corrupt payments through agents or intermediaries Company liable if authorises payment or knew payment would be
made by agent Knowledge includes awareness of ldquohigh probabilityrdquo that corrupt
offer will be made
9
Scope of FCPA
All US companies All US citizens and permanent residents
anywhere in world regardless employer Any individual with respect to actions in US Foreign companies with headquarters in US Issuers ndash foreign companies listed on US stock
exchanges
10
Exceptions to FCPA anti-briberyprovisions Payments for ldquoroutine governmental actionsrdquo or
ldquofacilitating paymentsrdquo including obtaining permits licences or other official documents
Routine governmental action does not include decisions by foreign officials to award new business or continue in business with a particular party
Payments made for ldquoreasonable and bona fiderdquo expenditures related to marketing of products are also allowed
Recent US court decisions raise doubts about scope of exceptions
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
5
Comprehensive Preventive Measures in
Private Sector
Preventive Measures in Private Sector
Enhanced Accounting and Auditing Standards
Prohibition of Off-the-Book Account and other
Acts
No Tax Deductibility of Expenses Constituting
Bribes
Effective Proportionate and Dissuasive Civil Administrative
or Criminal Penalties
6
OECD Membersrsquo Tax Treatment of BribesMembers Denying Tax
DeductibilityMembers Allowing Tax Deductibility
Members Repealed Tax Deductibility
CanadaCzech RepublicFinlandGreeceHungaryIrelandItalyJapanSouth KoreaMexicoPolandTurkeyUKUS
AustraliaLuxembourgNew ZealandSwedenSwitzerland
Austria 1998Belgium 1999Denmark 1998France 1997Germany 1997Iceland 1998Netherlands 1997Norway 1996Portugal 1997
Source OECD
7
UN Preventive Measures - ExamplesParticipation of Society
Ensure Active Participation of Civil Society (Art13 (1))
Provide Public Access to Anti-Corruption Bodies (Art13 (2))
Encourage Citizens to Report on Offences (Art39)
Prevention of Money-Laundering
Establish Comprehensive Regulatory and Supervisory Regime
Ensure Internal and International Cooperation (Art14)
8
Foreign Corrupt Practices Act
Anti-Bribery Provisions and Accounting Requirements FCPA prohibits givingofferingpromising anything of value directly
or indirectly to a foreign government official or hisher relatives or nominees political parties or party officials in exchange for getting or keeping business or gaining any improper business advantage
ldquoAnything of valuerdquo includes cash gifts valuable benefits intangibles (travel entertainment)
No de minimus exception Prohibits indirect corrupt payments through agents or intermediaries Company liable if authorises payment or knew payment would be
made by agent Knowledge includes awareness of ldquohigh probabilityrdquo that corrupt
offer will be made
9
Scope of FCPA
All US companies All US citizens and permanent residents
anywhere in world regardless employer Any individual with respect to actions in US Foreign companies with headquarters in US Issuers ndash foreign companies listed on US stock
exchanges
10
Exceptions to FCPA anti-briberyprovisions Payments for ldquoroutine governmental actionsrdquo or
ldquofacilitating paymentsrdquo including obtaining permits licences or other official documents
Routine governmental action does not include decisions by foreign officials to award new business or continue in business with a particular party
Payments made for ldquoreasonable and bona fiderdquo expenditures related to marketing of products are also allowed
Recent US court decisions raise doubts about scope of exceptions
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
6
OECD Membersrsquo Tax Treatment of BribesMembers Denying Tax
DeductibilityMembers Allowing Tax Deductibility
Members Repealed Tax Deductibility
CanadaCzech RepublicFinlandGreeceHungaryIrelandItalyJapanSouth KoreaMexicoPolandTurkeyUKUS
AustraliaLuxembourgNew ZealandSwedenSwitzerland
Austria 1998Belgium 1999Denmark 1998France 1997Germany 1997Iceland 1998Netherlands 1997Norway 1996Portugal 1997
Source OECD
7
UN Preventive Measures - ExamplesParticipation of Society
Ensure Active Participation of Civil Society (Art13 (1))
Provide Public Access to Anti-Corruption Bodies (Art13 (2))
Encourage Citizens to Report on Offences (Art39)
Prevention of Money-Laundering
Establish Comprehensive Regulatory and Supervisory Regime
Ensure Internal and International Cooperation (Art14)
8
Foreign Corrupt Practices Act
Anti-Bribery Provisions and Accounting Requirements FCPA prohibits givingofferingpromising anything of value directly
or indirectly to a foreign government official or hisher relatives or nominees political parties or party officials in exchange for getting or keeping business or gaining any improper business advantage
ldquoAnything of valuerdquo includes cash gifts valuable benefits intangibles (travel entertainment)
No de minimus exception Prohibits indirect corrupt payments through agents or intermediaries Company liable if authorises payment or knew payment would be
made by agent Knowledge includes awareness of ldquohigh probabilityrdquo that corrupt
offer will be made
9
Scope of FCPA
All US companies All US citizens and permanent residents
anywhere in world regardless employer Any individual with respect to actions in US Foreign companies with headquarters in US Issuers ndash foreign companies listed on US stock
exchanges
10
Exceptions to FCPA anti-briberyprovisions Payments for ldquoroutine governmental actionsrdquo or
ldquofacilitating paymentsrdquo including obtaining permits licences or other official documents
Routine governmental action does not include decisions by foreign officials to award new business or continue in business with a particular party
Payments made for ldquoreasonable and bona fiderdquo expenditures related to marketing of products are also allowed
Recent US court decisions raise doubts about scope of exceptions
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
7
UN Preventive Measures - ExamplesParticipation of Society
Ensure Active Participation of Civil Society (Art13 (1))
Provide Public Access to Anti-Corruption Bodies (Art13 (2))
Encourage Citizens to Report on Offences (Art39)
Prevention of Money-Laundering
Establish Comprehensive Regulatory and Supervisory Regime
Ensure Internal and International Cooperation (Art14)
8
Foreign Corrupt Practices Act
Anti-Bribery Provisions and Accounting Requirements FCPA prohibits givingofferingpromising anything of value directly
or indirectly to a foreign government official or hisher relatives or nominees political parties or party officials in exchange for getting or keeping business or gaining any improper business advantage
ldquoAnything of valuerdquo includes cash gifts valuable benefits intangibles (travel entertainment)
No de minimus exception Prohibits indirect corrupt payments through agents or intermediaries Company liable if authorises payment or knew payment would be
made by agent Knowledge includes awareness of ldquohigh probabilityrdquo that corrupt
offer will be made
9
Scope of FCPA
All US companies All US citizens and permanent residents
anywhere in world regardless employer Any individual with respect to actions in US Foreign companies with headquarters in US Issuers ndash foreign companies listed on US stock
exchanges
10
Exceptions to FCPA anti-briberyprovisions Payments for ldquoroutine governmental actionsrdquo or
ldquofacilitating paymentsrdquo including obtaining permits licences or other official documents
Routine governmental action does not include decisions by foreign officials to award new business or continue in business with a particular party
Payments made for ldquoreasonable and bona fiderdquo expenditures related to marketing of products are also allowed
Recent US court decisions raise doubts about scope of exceptions
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
8
Foreign Corrupt Practices Act
Anti-Bribery Provisions and Accounting Requirements FCPA prohibits givingofferingpromising anything of value directly
or indirectly to a foreign government official or hisher relatives or nominees political parties or party officials in exchange for getting or keeping business or gaining any improper business advantage
ldquoAnything of valuerdquo includes cash gifts valuable benefits intangibles (travel entertainment)
No de minimus exception Prohibits indirect corrupt payments through agents or intermediaries Company liable if authorises payment or knew payment would be
made by agent Knowledge includes awareness of ldquohigh probabilityrdquo that corrupt
offer will be made
9
Scope of FCPA
All US companies All US citizens and permanent residents
anywhere in world regardless employer Any individual with respect to actions in US Foreign companies with headquarters in US Issuers ndash foreign companies listed on US stock
exchanges
10
Exceptions to FCPA anti-briberyprovisions Payments for ldquoroutine governmental actionsrdquo or
ldquofacilitating paymentsrdquo including obtaining permits licences or other official documents
Routine governmental action does not include decisions by foreign officials to award new business or continue in business with a particular party
Payments made for ldquoreasonable and bona fiderdquo expenditures related to marketing of products are also allowed
Recent US court decisions raise doubts about scope of exceptions
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
9
Scope of FCPA
All US companies All US citizens and permanent residents
anywhere in world regardless employer Any individual with respect to actions in US Foreign companies with headquarters in US Issuers ndash foreign companies listed on US stock
exchanges
10
Exceptions to FCPA anti-briberyprovisions Payments for ldquoroutine governmental actionsrdquo or
ldquofacilitating paymentsrdquo including obtaining permits licences or other official documents
Routine governmental action does not include decisions by foreign officials to award new business or continue in business with a particular party
Payments made for ldquoreasonable and bona fiderdquo expenditures related to marketing of products are also allowed
Recent US court decisions raise doubts about scope of exceptions
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
10
Exceptions to FCPA anti-briberyprovisions Payments for ldquoroutine governmental actionsrdquo or
ldquofacilitating paymentsrdquo including obtaining permits licences or other official documents
Routine governmental action does not include decisions by foreign officials to award new business or continue in business with a particular party
Payments made for ldquoreasonable and bona fiderdquo expenditures related to marketing of products are also allowed
Recent US court decisions raise doubts about scope of exceptions
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
11
Penalties for anti-bribery violations of FCPA
Companies can be fined up to greater of US$2 Million or 2 times the benefit
Individuals can be fined up to US$250000 Individuals can be imprisoned up to 5
years These penalties may be applied for each
violation
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
12
Criminal penalties
For wilful violations of books and records requirement
Listed companies can be fined up to US $25000000
Individuals can be fined up to US$5000000 Individuals can be imprisoned up to 20 years
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
13
OECD Convention on Bribery
Organisation for Economic Co-operation and Development (OECD) Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions (1999) Objective
To reduce corruption by sanctioning bribery in international business transactions carried out by companies based in Convention-signatory countries
To create a truly level playing field in the international business environment
As of September 2006 36 countries have ratified the Convention
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
14
OECD Convention on Bribery
The OECD has no authority to implement the convention but instead monitors implementation by participating countries
Countries are responsible for implementing laws and regulations that conform to the convention and therefore provide for enforcement including criminalising bribery of foreign public officials
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
15
EU Anti-Corruption Measures
Lags well behind the US few EU provisions in place to deal with risks to EU business relating to corruption in developing countries 1048715
EU Convention on Corruption (1997) provides for prosecution of corruption involving officials of the EU or its members states but not by companies or company employees
UKrsquos Antiterrorison Crime and Security Act 2001 updates British law on corruption and bribery
No distinction between facilitation payments and grand bribes thus outlawing the former 1048715
Still compliance with Sarbanes-Oxley and the EUrsquos recent equivalent (Eighth Company Law Directive) now wise policy for EU businesses
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
16
Transparency International Bribe Payers Index 2002A perfect score indicating zero perceived propensity to pay bribes is 100 and thus the ranking below starts with companies from countries that are seen to have a low propensity for foreign bribe paying All the survey data indicated that domestically owned companies in the 15 countries surveyed have a very high propensity to pay bribes ndash higher than that of foreign firms
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
17
Bribery in Business Sectors
ldquoThe BPI shows that the most flagrant corruption is seen in the public worksconstruction and arms and defence sectors which are plagued by endemic bribery by foreign firms
In a new study by the UK chapter of TI it is estimated for example that foreign bribery is associated with tens of billions of dollars of defence dealsrdquo said Kamal Hossain of TI
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
18
Bribery in Business Sectors The score is the mean of all the responses on a 0 to 10 basis
where 0 represents very high perceived levels of corruption and 10 represents extremely low perceived levels of corruption
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
19
Transparency InternationalCorruption Perceptions Index 2007
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
20
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI
score
1 Denmark 94
1 Finland 94
1 New Zealand 94
4 Singapore 93
4 Sweden 93
6 Iceland 92
7 Netherlands 90
7 Switzerland 90
9 Canada 87
9 Norway 87
country rank
country 2007 CPI
score
11 Australia 86
12 Luxembourg 84
12 United Kingdom 84
14 Hong Kong 83
15 Austria 81
16 Germany 78
17 Ireland 75
17 Japan 75
19 France 73
20 USA 72
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
21
Transparency InternationalCorruption Perceptions Index 2007
country rank
country 2007 CPI score
150 Zimbabwe 21
162 Bangladesh 20
162 Cambodia 20
162 Central African Rep 20
162 Papua New Guinea 20
162 Turkmenistan 20
162 Venezuela 20
168 Congo Dem Rep 19
168 Equatorial Guinea 19
168 Guinea 19
country rank
country 2007 CPI
score
168 Laos 19
172 Afghanistan 18
172 Chad 18
172 Sudan 18
175 Tonga 17
175 Uzbekistan 17
177 Haiti 16
178 Iraq 15
179 Myanmar 14
179 Somalia 14
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
22
Corruption and Gender
Research by Swamy et al (2000) presents evidence that (a) in hypothetical situations women are less likely to
condone corruption (b) women managers are less involved in bribery and (c) countries which have greater representation of
women in government or in market work have lower levels of corruption
This evidence taken together provides some support for the idea that at least in the short or medium term increased presence of women in public life will reduce levels of corruption
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
23
Corruption and Gender
They do not claim to have discovered some essential permanent or biologically-determined differences between men and women
The gender differences observed ldquomay be attributable to socialization or to differences in access to networks of corruption or in knowledge of how to engage in corrupt practices or to other factorsrdquo (Swamy et al 2000)
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
24
Environmental ImpactRenewables
Logging
Poaching
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
25
Environmental ImpactNon-Renewables
Mining Oil Extraction
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
26
Trends
Poverty corruption and environmental degradation are related
Countries that depend on natural resources are prone to environmental corruption
Western consumers can provide incentives for corruption
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
27
Environmental Costs
Pollution and ecosystem disruption Secondary effects
Displacement of people Species extinction
Economic development inhibited
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
28
References
Bray J (2007) Facing up to Corruption A Practical Business Guide Control Risks Group
Bryane M (2004) Some Reflections on Donor Sponsored Anti-Corruption Conference presentation httpusersoxacuk~scat1663PublicationsPresentationsanticorruption20speechhtm retrieved 27 Nov 2007
Dowling P and Welch D (2004) International Human Resource Management Managing People in a Multinational Thomson
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College
29
References cont Mauro P (1998) Corruption Causes Consequences
and Agenda for Research IMFWorld Bank Finance and Development March
Myint U (2000) Corruption Causes Consequences and Cures Asia-Pacific Development Journal7(2)
Swamy A Knack S Lee Y and Azfar O (2000) Gender and Corruption Working paper Williams College
Tanzi V (1998) Corruption Around the World IMF Staff Papers 45(4)
Tavits M (2005) Causes of Corruption Testing Competing Hypotheses Working paper Nuffield College