This paper explores how women workers in Bangladeshi garment factories are misrecognised and not represented in the apparel industry through focussing on two enacted collective compliance measure agreements adopted by global brands to improve safety and working conditions. Our paper draws on Amartya Sen’s rights-based approach to capabilities as a means of explaining the narratives of women trade union leaders and the experiences of women factory workers’ status in their workplace and in the industry. Specifically, we examine how a (...) strategy of misrepresentation and nonrecognition of the women factory workers is being played out in the multi-stakeholder initiatives of compliance codes which leads to a lack of consideration for the basic human rights of the women workers. Our paper contributes to the discussion regarding how the politics of ethical procurement becomes visible through an exclusionary approach in managing the apparel global production network despite the favourable consensus regarding the compliance codes. (shrink)

Compliance designates a sequence comprising two movements: the recognition of a duty (an interior movement at the theoretical level) and the willingness to accomplish it (an exterior movement at the practical level).

The compliance officers' (CO) profession has been evolving over the last few decades. The expectations placed upon the individuals holding such a position vary across jurisdictions, but they are all expected to ensure employees and management of the business entity comply with the law. Given the limited research on CO in Europe, and the increasing public interest in this profession, the current authors have carried out a survey in Cyprus in an effort to map out and contextualize the CO' (...) profession. The findings illustrate CO's academic and professional qualifications, their awareness of their legal liability, the level of knowledge and job performance of their duties as prescribed by law, as well as gaps in the performance of duties as expected by management, boards, and regulators. The policy implications derived from the study suggest coherence and synergies to be found through common exam and postgraduate qualification in the field of financial compliance. (shrink)

The compliance-based approach and the integrity approach have been the mainstream responses to corporate scandals. This paper proposes that, despite each approach comprising necessary elements, neither offers a comprehensive solution. Compliance and integrity, far from being mutually exclusive, reinforce each other. Working together, in a correct relationship, they build a harmonized system that yields positive synergies and which also advocates prudence. It enables the generation of a culture of compliance that tends to minimize the technical and ethical (...) errors in decision making. In order to explore an applied harmonized approach, we analyze the audit committee, a specific and broadly accepted regulatory instrument. Formed by non-executive members, regulation requires these members to be dedicated, qualified, and independent as a guarantee of efficiency. We show how the compound of those elements produces positive effects in a context of solid governance. We conclude that it is the strong relationship between efficiency and prudence, in the creation of a culture of compliance, which enables the minimization of errors. (shrink)

Safety-critical systems manufacturers have the duty of care, i.e., they should take correct steps while performing acts that could foreseeably harm others. Commonly, industry standards prescribe reasonable steps in their process requirements, which regulatory bodies trust. Manufacturers perform careful documentation of compliance with each requirement to show that they act under acceptable criteria. To facilitate this task, a safety-centered planning-time framework, called ACCEPT, has been proposed. Based on compliance-by-design, ACCEPT capabilities permit to design Compliance-aware Engineering Process Plans, (...) which are able to show the planning-time allocation of standard demands, i.e., if the elements set down by the standard requirements are present at given points in the engineering process plan. In this paper, we perform a case study to understand if the ACCEPT produced models could support the planning of space software engineering processes. Space software is safety and mission-critical, and it is often the result of industrial cooperation. Such cooperation is coordinated through compliance with relevant standards. In the European context, ECSS-E-ST-40C is the de-facto standard for space software production. The planning of processes in compliance with project-specific ECSS-E-ST-40C applicable requirements is mandatory during contractual agreements. Our analysis is based on qualitative criteria targeting the effort dictated by task demands required to create a CaEPP for software development with ACCEPT. Initial observations show that the effort required to model compliance and processes artifacts is significant. However, such an effort pays off in the long term since models are, to some extend, reusable and flexible. The coverage level of the models is also analyzed based on design decisions. In our opinion, such a level is adequate since it responds to the information needs required by the ECSS-E-ST-40C framework. (shrink)

The coronavirus COVID-19 pandemic is an unprecedented health crisis. Many governments around the world have responded by implementing lockdown measures of various degrees of intensity. To be effective, these measures must rely on citizens’ cooperation. In the present study, we drew samples from the United States (N= 597), Italy (N= 606), and South Korea (N= 693) and examined predictors of compliance with social distancing and intentions to report the infection to both authorities and acquaintances. Data were collected between April (...) 6th and 8th 2020. We investigated the role of cultural orientations of horizontal and vertical individualism and collectivism, self-conscious emotions of shame and guilt related to the infection and trust in the government’s action. Across all countries, vertical collectivism (VC) predicted stronger shame, whereas horizontal collectivism predicted stronger trust in the government. Only in the United States, VC was associated with stronger trust. Stronger feelings of shame predicted lower compliance and intentions to report the infection to both authorities and acquaintances. In contrast, guilt was associated with stronger intentions to report the infection to the authorities. Finally, trust was associated with stronger compliance and intentions to report the infection to the authorities. Unlike Italy and South Korea, the association between trust on compliance was not statistically significant in the United States, implications of the findings, and directions for future research are discussed. (shrink)

Previous research has identified multiple approaches to the design and implementation of corporate ethics programs (Paine, 1994;Weaver, Treviño, and Cochran, in press b; Treviño, Weaver, Gibson, and Toffler, in press). This field survey in a large financial servicescompany investigated the relationships of the values and compliance orientations in an ethics program to a diverse set of outcomes.Employees’ perceptions that the company ethics program is oriented toward affirming ethical values were associated with seven outcomes. Perceptions of a compliance orientation (...) were associated with four of these outcomes. The interaction of values and compliance orientations was associated with employees’ willingness to report misconduct. In general, a values orientation makes a greater unique contribution to the measured outcomes when compared to a compliance orientation. (shrink)

One of the most basic understandings of nursing is that a nurse is a caregiver for a patient who helps to prevent illness, treat health conditions, and manage the physical needs of patients. Nursing is often presented as a caring profession, which provides patient care driven by ideals of empathy, compassion and kindness. These ideals of care have further been foregrounded through the development and implementation of stress on patient centred care (PCC) and/or person‐centred practice (PCP). Although the idealisation of (...) nursing as a caring profession is common, and one certainly seen as integral by nurses and written into the heart of regulatory documentation, we contend that the actual delivery of care is being undercut by the very regulatory climate that strives to professionalise care. As we outline, with specific reference to the context of Australian Nursing, this transformation delivers a commodified, even McDonaldized, model of patient management rather than care. It seems that even with its explicit stress on PCC and PCP, Australian Nursing cannot live up to its own care ideals. Having outlined this problem, the paper then demonstrates the ways in which PCC is thwarted at the coal face of nursing practice and that there must be an institutionalised change to be able to provide genuine patient‐centred care. (shrink)

Failure to follow prescribed treatment has devastating consequences for those who are seriously and persistently mentally ill. Nurses, therefore, try to get clients to take psychotropic medication on a long-term basis. The goal is either compliance or adherence. Although current nursing literature has abandoned the term compliance because of its implications of coercion, in psychiatric nursing practice with patients suffering from serious long-term mental illness compliance and adherence are in fact different goals. The ideal goal is adherence, (...) which requires the patient to be an active participant in the team. This goal is consistent with nurses’ ethical values, but for such patients this is frequently unrealistic. If the person is severely psychotic, treatment may be involuntary and the goal compliance. Psychiatric nurses participate in involuntary treatment and thus should acknowledge the ethical implications of compliance as a goal and not obscure the issue by calling compliance adherence. (shrink)

This research aims to fill a major gap in the relevant literature on small businesses in developing countries, specifically concerning the development of models to better explain economic and environmental performance as a result of environmental compliance, thus moving toward an explanation of the sustainable behavior of these businesses. Data from 186 pottery craft businesses located in three Mexican states (Oaxaca, Puebla and Tlaxcala) reveal that environmental compliance significantly influences economic and environmental performance, with the mediating role of (...) environmental innovation, confirming the Porter hypothesis in the context of small businesses in an emerging economy. Environmental compliance is an important factor in improving the economic and environmental performance of small businesses in emerging economies. (shrink)

The ethical Principle of Proportionality requires combatants not to cause collateral harm excessive in comparison to the anticipated military advantage of an attack. This principle is considered a major (and perhaps insurmountable) obstacle to ethical use of autonomous weapon systems (AWS). This article reviews three possible solutions to the problem of achieving Proportionality compliance in AWS. In doing so, I describe and discuss the three components Proportionality judgments, namely collateral damage estimation, assessment of anticipated military advantage, and judgment of (...) “excessiveness”. Some possible approaches to Proportionality compliance are then presented, such as restricting AWS operations to environments lacking civilian presence, using AWS in targeted strikes in which proportionality judgments are pre-made by human commanders, and a ‘price tag’ approach of pre-assigning acceptable collateral damage values to military hardware in conventional attritional warfare. The article argues that application of these three compliance methods would result in AWS’ achieving acceptable Proportionality compliance levels in many combat environments and scenarios, allowing AWS to perform most key tasks in conventional warfare. (shrink)

People often fail to comply with the demands of morality. Partial compliance theory takes this noncompliance or its possibility into account in the formulation of moral requirements for people to comply with, or in the evaluation of people’s actions against those requirements. This chapter critically engages with recent work on partial compliance theory. It examines the relationship between noncompliance and injustice, assesses different ways of doing partial compliance theory, sketches the relationship between partial compliance theory and (...) other central methodological debates in moral and political philosophy, and considers whether it is reasonable to issue moral requirements without examining what would happen if everyone did their part. (shrink)

Crescimento econômico, combate à pobreza, a eficiência produtiva e a livre concorrência são afetados pela corrução. A globalização estreitou relações entre países e possibilitou um salto no fluxo de negócios em todo o mundo. Este movimento trouxe para empresas que operam em mercados globais, a necessidade de produzir com mais eficiência e agilidade. Por outro lado, criou ambiente mais favorável à corrupção. Governos e empresas se engajam no compromisso de tentar diminuí-la. Convenções internacionais promovem ações práticas para atingir este propósito. (...) A criação e aplicação de leis anticorrupção e o fomento às práticas de Compliance tem sido uma alternativa viável. (shrink)

This article analyzes the use of crowdsourcing to promote corporate sustainability by assessing compliance with supply chain disclosure laws. It draws on a case study of WikiRate.org as a novel example of crowdsourcing compliance with respect to the UK Modern Slavery Act and U.S. conflict minerals legislation (section 1502 of the Dodd-Frank Financial Reform Act). WikiRate is an open research platform whose mission is to crowdsource better companies by motivating corporations to be transparent about their environmental, social, and (...) governance performance. In particular, WikiRate’s projects on modern slavery and conflict minerals harness the power of citizens to evaluate the quality of corporate disclosures produced in accordance with these laws. Following an analysis of its projects on modern slavery and conflict minerals, I evaluate the challenges of using crowdsourcing to assess legal compliance, including the potential manipulation of data and the difficulty of relying on non-expert citizens to assess complex information in corporate disclosures. I argue that one must identify the appropriate “crowd” that would be most capable of assessing compliance with a given law. While crowdsourcing platforms such as WikiRate invite a broad range of stakeholders to assess compliance, the reality is that only a limited set of individuals may be able to meaningfully participate given the complexity of supply chain disclosures. Thus, “expertsourcing” may be a more appropriate tool for assessing compliance with certain laws as it limits participation to citizens with specialized expertise. (shrink)

This article presents a structured and systematic approach for identifying and modelling compliance risks. The sophistication with which modern business is carried out and the unprecedented access to a global market means that businesses are exposed to increasing and diverse regulatory requirements in and across jurisdictions. Compliance with such requirements is practically challenging, partly due to the complexity of regulatory environments. One possibility in this regard is a risk-based approach to compliance, where resources are allocated to those (...) compliance issues that are most risky. Despite the need for risk-based compliance, few specific methods and techniques for identifying and modelling compliance risks have been developed. Due to the lack of methodological and tool support, compliance risk identification often involves unstructured brainstorming, with uncertain outcomes. The proposed approach consists of a five-step process for the structured identification and assessment of compliance risks. This process aims at facilitating the identification of compliance risks and their documentation in a consistent and reusable fashion. As part of the process, the article provides a systematic approach for a graphical modelling of compliance risks, which aims at facilitating communication among experts from different backgrounds. The creation of graphical models can be partly automated based on natural language patterns for regulatory requirements. Furthermore, the structuring of the compliance requirement in a template aims at simplifying the modelling of compliance risks and facilitating a potential future automated model. (shrink)

Justice requires that one act on a fair optimizing strategy when one can—that is, a strategy that will yield an outcome that satisfies the standards set by minimax relative concession and optimality. We now address the problem raised by Hobbes's Foole—be it ever so rational to agree to minimax relative concession, is compliance with it rational, as opposed to directly maximizing one's own utility? We distinguish a straightforward maximizer, who is disposed always to maximize his own utility, from a (...) constrained maximizer, who is disposed to refrain from utility maximization in favour of fair optimality, and show that persons with the latter disposition can expect to do better so long as there is a significant proportion of them in the population and reasonably able to identify one another and to avoid misidentifying straightforward maximizers. We argue that this shows the rationality both of constrained maximization as a disposition and of the choices constrained maximizers make. We claim that a population of constrained maximizers would be rationally stable, and compare this to Robert Trivers's claim that a population of reciprocal altruists would be genetically stable. (shrink)

Over the past decade, the management of clinical trials of pharmaceuticals has become a veritable industry, as evidenced by the emergence and proliferation of contract research organizations (CROs) that co‐ordinate and monitor trials. This article focuses on work performed by one CRO involved in the introduction of new software, modelled on industrial production processes, into clinical trial practices. It investigates how this new management technique relates to the work performed in the clinic to ensure that trial participants comply with the (...) protocol. Using an analytical distinction between ‘classical’ management work and invisible work, the article contextualizes the meaning of compliance in the clinic and suggests that the work involved in producing compliance should be taken into consideration by those concerned with validity of trials, as clinical trials are put under private industrial management. The article builds on participant observation at a Swedish university hospital and interviews the nurses, dieticians, doctors and a software engineer, all part of a team involved in pharmaceutical drug trials on a potential obesity drug. (shrink)

The key to moral behavior is often perceived to consist of ignoring rational self-interest and instead following norms recommended by religious tradition and moral philosophy. A central issue is the connection between these ambitions and actual behavior. Are an idealistic mood and an ethics of ambition the way out of an iron cage of individualistic rational behavior? Or is ethics best served by rules and incitements in harmony with rationality? The article discusses morality from the perspective of compliance. A (...) normative suggestion in the Prisoner’s Dilemma exemplifies the case of prudent morality. The player should contribute if the expected value of that choice exceeds his payoff of mutual defection. The article questions the value of an absolute morality and suggests a morality that is more of a prudent policy than a categorical imperative. A conviction favoring a good average result in the long run is the most relevant argument for complying with a rule. The structure of economic games can give useful insights about problematic situations and consequences of different strategies. Being prudent rather than doing good might be a better policy not only for the agent, but also for organizations and society. (shrink)

Background Head nurses have duties in providing nursing care and ethical supervision to the nurses in the unit. Compliance with the ethical competence framework for head nurses is essential in fostering an ethical climate in the organization. Objective The objective of this research is to study the head nurses’ compliance with the ethical competence framework by the Thailand Nursing and Midwifery Council (TNMC). Methods The study is a qualitative research, using in-depth interviews conducted among 20 head nurses practicing (...) in a super tertiary hospital in Bangkok, Thailand. The sample was selected using a criterion sampling method. The head nurses’ ethical experience relating to work practice was analyzed by thematic analysis. Ethical considerations The ethical approval of this study was obtained from the Committee for Research Ethics (Social Sciences), Mahidol University, and from the Institutional Review Board of the hospital in which the study was conducted. Results From the thematic analysis of the ethical experience practiced by the head nurses, 8 themes and 16 sub-themes were categorized across 5 ethical competencies based on the ethical competence framework by the TNMC. It was found that all the identified themes and sub-themes conformed to the ethical competence framework, and demonstrated the head nurses’ compliance with the framework. Discussion Head nurses’ ethical experience in practice conforms to the ethical competence framework by the TNMC. The framework that is based on the Code of conduct and the nursing culture that places the importance of the seniority system may facilitate the compliance with the ethical competence framework. Conclusion Head nurses demonstrated compliance with the ethical competence framework by the TNMC. Nevertheless, improvements could be done to the framework by adding details such as more examples of ethical decision-making scenarios, personnel’s rights, and social media usage guidelines. (shrink)

Formalized Responsible Conduct of Research (RCR) programs have become a compliance requirement. Yet evidence consistently demonstrates that compliance-based ethics training focused on teaching regulations and “rules” fails to create ethical cultures. Research and practice in behavioral ethics have demonstrated that there is value in moving away from rule-based, normative, ethics education toward approaches rooted in descriptive explainations about how and why individuals make unethical decisions, and focused on environmental and cultural influences. We examine the circumstances—and subsequent assumptions—that lead (...) to compliance-based RCR training, unpack those assumptions, and identify their outcomes. The question at the heart of compliance-based training is “What must we teach people so they will make ethical decisions?” The command-and-control nature of this question fails to encompass needed elements for broader research integrity, namely, developing ethical habits and building skills for ethical decision-making. Asking instead “How do we develop people to articulate and act in alignment with ethical values?” helps to shift toward more effective and sustainable ethics education. Educating about ethical decision-making develops people who are more practically wise and who can influence the cultures of the environments in which they work. We conclude by offering examples of ethics education and development that are asking the right question and include information about our own leadership development program for elite laboratory scientists that is seeking to support ethical and healthy working cultures. (shrink)

Despite increased academic and practitioner interest in codes of conduct, there has been little research into the actual compliance of suppliers in developing countries with the codes of conduct of multinational corporations. This paper addresses this lack by analysing Chinese suppliers' level of compliance with Swedish toy retailers' codes of conduct. Based on unannounced and unofficial interviews with employees of Chinese suppliers, the study shows that all of the nine studied suppliers breached some of the standards in the (...) toy retailers' codes, with over two-thirds of the suppliers not complying with the majority of the studied standards. While there are different explanations of this lack of compliance, the main explanation seems to be that Chinese suppliers successfully deceive toy retailers' monitoring organisations by decoupling the formal monitored part of their organisation from the actual operational part of their organisation. The paper concludes with a discussion of how to increase compliance with MNCs' codes of conduct. (shrink)

Studying compliance, in terms of the business responses to legal rules, is notoriously difficult. This paper focuses on the difficulty of capturing the behavioral response itself, rather than on difficulties in explaining compliance and isolating particular factors of influence on it. The paper argues that existing approaches to capture such compliance, using surveys and governmental data, run the risk of failing to capture compliance as it occurs in the reality of day-to-day business responses to the law. (...) It does so by means of a unique ethnographic approach to study compliance. Drawing from data of deep participant observation about responses to legal rules in two small businesses, the paper finds that in this context there is Compliance Dynamism. This means that compliance varies for different rules, it varies over time, and businesses learn from one response to the law to the next on a daily basis. Compliance is also situational, and there is an Indirect Observer Effect, where the way compliance is measured, especially when using data derived from inspections, shapes what compliance is observed and what is not. Therefore, compliance should be captured not as a singular state but as a string of reiterative processes that occur in their situational context. And this fundamentally challenges most existing methods to capture compliance and thus our understanding of what compliance occurs and what may shape it. In its conclusion, the paper draws out the implications this has for studies that seek to find simple and usable findings about compliance. (shrink)

Empirical studies indicate that business compliance with the UK Modern Slavery Act is disappointing, but they struggle to make sense of this phenomenon. This article offers a novel framework to understand how business organizations construct the meaning of compliance with the UK Modern Slavery Act. Our analysis builds on the endogeneity of law theory developed by Edelman. Empirically, our study is based on the analysis of the modern slavery statements of 10 FTSE 100 (Financial Times Stock Exchange 100 (...) Index) companies in the food and tobacco sector, backed by interviews with business, civil society, and public officers. We offer a dynamic model that draws attention to the role of compliance professionals in framing ambiguous rules and devising a variety of organizational responses to modern slavery law. Contrary to extant research that tends to praise organizations for going “beyond compliance”, our study underlines the risks of managerialization of modern slavery law, whereby merely symbolic structures come to be associated with legal compliance, even when they are ineffective at tackling modern slavery. (shrink)

Inadequate compliance with established meat safety guidelines among butchers and fresh meat retailers poses a significant public health risk in Ghana, where meatborne diseases remain a concern. The study provides a systematic evaluation of compliance with FDA-established meat safety guidelines among butchers and fresh meat retailers in northern Ghana. Using a multi-theoretical framework integrating the Health Belief Model, Theory of Planned Behavior, and Institutional Theory, we examined compliance levels and influencing factors across the meat value chain. A (...) cross-sectional survey was conducted among 87 butchers and 299 fresh meat retailers across three northern Ghana regions. Compliance was assessed through structured observation and interviews, with beta regression models employed to identify determinants across demographic, enterprise-level, and institutional dimensions. Results reveal non-compliance (poor) among butchers (37%) and partial compliance (average) among retailers (50%), with no butchers achieving full compliance (good) compared to 10.7% of retailers. Retailers consistently outperformed butchers across multiple safety dimensions. The results further revealed that compliance with meat safety guidelines among butchers and retailers is shaped by a complex interplay of demographic factors (education, age, sex), enterprise-level characteristics (business ownership, experience, location, staff size), and institutional factors (risk perception, attitudes, training, and registration). The study recommends segmented policy interventions for butchers and fresh meat retailers. Specifically, mandatory hygiene and hazard-control training should be prioritized for butchers, while retailers require strengthened regulatory supervision and access to basic sanitation infrastructure. In addition, targeted risk communication campaigns delivered through local authorities and market associations, combined with role-specific capacity-building programs, are recommended to improve adherence to meat safety guidelines. (shrink)

Artificial intelligence (AI) is gradually transforming healthcare. However, despite its promised benefits, AI in healthcare also raises a number of ethical, legal and social concerns. Compliance by design (CbD) has been proposed as one way of addressing some of these concerns. In the context of healthcare, CbD efforts could focus on building compliance with existing clinical guidelines (CGs), given that they provide the best practices identified according to evidence-based medicine. In this paper we use the example of AI-based (...) clinical decision support systems (CDSS) to theoretically examine whether medical AI tools could be designed to be inherently compliant with CGs, and implication for ethics and trust. We argue that AI-based CDSS systematically complying with CGs when applied to specific patient cases are not desirable, as CGs, despite their usefulness in guiding medical decision-making, are only recommendations on how to diagnose and treat medical conditions. We thus propose a new understanding of CbD for CGs as a sociotechnical program supported by AI that applies to the whole clinical decision-making process rather than just understanding CbD for CGs as a process located only within the AI tool. This implies taking into account emerging knowledge from actual clinical practices to put CGs in perspective, reflexivity from users regarding the information needed for decision-making, as well as a shift in the design culture, from AI as a stand-alone tool to AI as an in-situ service located within particular healthcare settings. (shrink)

In this paper we investigate ways to comply with justice in a liberal democracy. In order to do that, we sketch Rawls’s account of moral-consensus stability and discuss the alternative idea of stability reached through a modus vivendi. We defend modus vivendi as a way to achieve stability backed by a variety of reasons and even by ‘non-reasons’. By ‘non-reasons’ we mean alternative sources of motivation for compliance as a precondition of a stable coexistence. We focus on such sources, (...) which differ from reasons and beliefs, that are practices, shared values, and value experiences, in light of both a theoretical-political and a qualitative social-ontological perspective. We argue that individuals who experience the same values become collectives and even stable ones: the sharing of values creates social unity and makes collectives solid and resistant to individualistically centrifugal tendencies. (shrink)

The effective implementation of regulation in organizations is an ongoing concern for both research and practice, in order to avoid deviant behavior and its consequences. However, the way compliance with regulations is actually enacted or “performed” within organizations instead of merely executed, remains largely under-characterized. Evidence from an ethnographic study in the compliance unit of a French investment bank allows us to develop a detailed practice approach to how regulation is actually implemented in firms. We characterize the work (...) accomplished by compliance analysts who are in fact, “curving” the script of regulation within what we conceptualize as a “comfort zone”. Beyond agency, ethics appears as a key element in linking the “letter of the law”, which serves as a referential anchor to guide action, with the complex nature of specific situations. We analyze the way individuals and compliance teams cope with, interpret, struggle and in fine, perform regulation within this comfort zone. A particular interest is thus given to the work of embedded ethics in this process, as an enabler to partly recouple compliance with the regulated activity. We find that blind execution is not only impossible, but also devoid of meaning both from regulatory, risk management, and business perspectives in organizations. We highlight and characterize a hermeneutic dimension to this work, essential to effectively perform regulation in complex environments, and we suggest some directions for further research. (shrink)

Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the conflicting interpretations in the (...) literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation. (shrink)

The Statements on Responsibilities in Tax Practice (SRTPs) provide guidance to the CPA when making decisions in tax practice. Many of these decisions are ethical in nature and have implications for tax compliance. In this study, a survey methodology is used to test whether the SRTPs affect decisions that CPAs make. The findings suggest that a clear majority of CPAs follow the SRTPs when making ethical decisions relating to tax return preparation and that CPAs follow the SRTPs more often (...) than unlicensed preparers on half the issues tested. However, a statistically significant number of CPAs do not follow the SRTPs and, CPAs do not follow the SRTPs any more often than unlicensed tax preparers on three issues. (shrink)

The aim of this Web-based survey of 15 German companies with an international profile was to identify which higher-level values serve as a basis for a company culture that promotes integrity and can thereby also be used to promote crime prevention. Results on about 2000 managers in German parent companies and almost 600 managers in Central and North European branch offices show that a major preventive role can be assigned to a company culture that promotes integrity. This requires a ‘tone (...) from the top’, ‘ethical leadership’ from the direct superior, and a general set of values that can be encouraged through training courses. Moreover, employees have to perceive these values as promoting their careers. The survey reveals that the companies in this study have basically succeeded in establishing their system of values in their Central and North European as well as their Asian branch offices. Moreover, it shows that the main values preventing crime on the management level are trustworthiness and consistency. Open communication is an important value on all levels of a company, and this is supplemented by transparency, compliance with the rules, and a rejection of behaving in one’s own interest. It is concluded that in spite of regional differences, major international companies can possibly make an important contribution to bringing about cultural change in regions with an affinity for corruption by implementing a culture that promotes integrity in both their company and their daily business. (shrink)

How does a parent get a child to do something? And, indeed, how might the child avoid complying or seem to comply without actually having done so? This article uses conversation analysis to identify the interactionally preferred and dispreferred response to directives. It then focuses on one alternative response option that has both verbal and embodied elements. The first part involves an embodied display of incipient compliance. That is, actions that are preparatory steps towards compliance and signal that (...) it may be forthcoming, but which do not in themselves constitute compliance. Incipient compliance creates sequential space for a verbal turn that reformulates the ongoing action as autonomous, self-motivated behaviour on the recipient’s part, rather than subject to the will of the directive speaker. This enables the recipient to maintain autonomy over their own conduct without provoking the conflict or repeat directives associated with outright resistance. (shrink)

There’s a common assumption that Western classical music performance essentially involves an ideal of perfect compliance: to perform a musical work, the performer must intend to play all of the notes in the score of that work, without deviating. Many accounts of musical ontology focus on Western classical music; consequently, they take this assumption to be fundamental to their accounts. However, recent musicological research reveals that this ideal is a relatively recent phenomenon, and doesn’t fit much paradigmatic classical music. (...) I use this research to argue that philosophers of music should reject the common assumption. (shrink)

This study examines how compliance of Japanese universities frequently operates as a façade without effective mechanisms for protecting individuals’ rights, by applying Edelman’s theory of symbolic compliance. Referring to actual instances of sex-based harassment, we analyse how the institutional responses of Japanese universities—such as disregarding the need for remedies, employing double standards, and offering superficial gestures—coupled with low levels of litigation and the stagnant evolution of laws, demonstrate superficial adherence to norms and standards. Through this analysis, we propose (...) a novel type of symbolic compliance, distinguishing between compliance as a state of affairs and compliance as an attitude. Focusing on the latter, we identify what we term ‘hollow symbolic compliance’: an eagerness to be regarded as compliant, regardless of actual adherence to regulations or even the existence of relevant laws. Ultimately, we demonstrate how hollow compliance contributes to perpetuation of harassment. (shrink)

It has become common for business practitioners and management scholars to distinguish between compliance and ethics. According to the conventional distinction as expressed in Paine’s formulation of Integrity Strategy, compliance is ordinarily a necessary but insufficient condition for ethics. Now that this distinction has been institutionalized in the most significant judicial, legislative, and regulatory developments in American business conduct management since the Enron failure, it is worth asking whether the current emphasis on ethics represents progress. Does it make (...) logical and practical sense to impose ethics as a compliance requirement, or have we come full circle? I argue that assertions of organizational ethical progress, usually involving an increase in the number and or severity of compliance restrictions, do not get the conventional distinction quite right. Moreover, under the consensus distinction, there can be no such thing as organizational ethical progress. However, our ordinary ways of talking about business conduct management often betray logical confusions about the ethics–compliance relationship. While the metaphors we employ – “higher standards,” “raising the bar,” “gray areas,” and “crossing the line,” etc. – perform a worthwhile function as standards for external evaluation of business conduct, they also have a tendency to limit and impoverish our conception of what it is to be ethical. The idea that ethics matters is fundamental to Integrity Strategy’s implicit claim, consistent with conventional wisdom and moral theory, that the objective of responsible conduct cannot be achieved solely by imposing from outside what is required but must also appeal to what is desired. (shrink)

Compliance is a key concept in health care and affects all areas of health care including diabetes. Non-compliance has previously been a label attached to many patients without much thought having been given to the causes of poor compliance. Over the last few decades there has been a large volume of research focusing on compliance that has exposed the multitude of factors affecting compliance. Even the definition is not clear cut and so comparability between studies (...) is not without difficulties. A better understanding of the factors affecting compliance, including the doctor/patient relationship, has allowed the evolution of “concordance”. Concordance views the patient as being the equal of the healthcare provider and as having a right to make informed decisions. In a condition such as diabetes, which has many potential long term complications, it is vital that concordance is embraced in the healthcare system in order to improve care. (shrink)

In the world of research, compliance with research regulations is not the same as ethics, but it is closely related. One could say that compliance is how most societies with advanced research programs operationalize many ethical obligations. This paper reports on the development of the How I Think about Research (HIT-Res) questionnaire, which is an adaptation of the How I Think (HIT) questionnaire that examines the use of cognitive distortions to justify antisocial behaviors. Such an adaptation was justified (...) based on a review of the literature on mechanisms of moral disengagement and self-serving biases, which are used by individuals with normal personalities in a variety of contexts, including research. The HIT-Res adapts all items to refer to matters of research compliance and integrity rather than antisocial behaviors. The HIT-Res was administered as part of a battery of tests to 300 researchers and trainees funded by the US National Institutes of Health. The HIT-Res demonstrated excellent reliability (Cronbach’s alpha =.92). Construct validity was established by the correlation of the HIT-Res with measures of moral disengagement (r =.75), cynicism (r =.51), and professional decision-making in research (r = −.36). The HIT-Res will enrich the set of assessment tools available to instructors in the responsible conduct of research and to researchers who seek to understand the factors that influence research integrity. (shrink)

The EU AI Act is the first step toward a comprehensive legal framework for AI. It introduces provisions for AI systems based on their risk levels in relation to fundamental rights. Providers of AI systems must conduct Conformity Assessments before market placement. Recent amendments added Fundamental Rights Impact Assessments for high-risk AI system users, focusing on compliance with EU and national laws, fundamental rights, and potential impacts on EU values. The paper suggests that automating business process compliance can (...) help standardize these assessments and outlines some methodological guidelines. (shrink)

This essay investigates the structure of fiduciary obligations, specifically the obligation of loyalty. Fiduciary obligations differ from promissory obligations with respect to the possibility of “accidental compliance.” Promissory obligations can be satisfied through behavior that conforms to a promise, even if that behavior is done for inappropriate reasons. By contrast, fiduciary loyalty necessarily has an intentional dimension, one that prevents satisfaction through accidental compliance. The intentional dimension of fiduciary loyalty is best described by what we call the “shaping” (...) account. This account both explains the conscientiousness that loyalty demands and improves on other accounts of the intentional dimension of loyalty. Our analysis challenges two of the most prominent ways of conceptualizing fiduciary obligations. “Contractarianism” configures fiduciary obligations as a species of contractual duties. The view that we call “proscriptivism” reduces fiduciary obligations to the juridical prohibitions that apply to fiduciaries. Neither of these approaches is satisfactory, because each neglects the intentional dimension of fiduciary loyalty. (shrink)

This manuscript offers a qualitative exploration aimed at proposing effective strategies for enhancing compliance with and enforcement of labor laws in Bangladesh by diminishing the incentives for non-compliance. The study relies on primary data obtained from statutes, legal decisions, and secondary data sourced from scholarly articles, books, and book chapters, among others. Employing a cost-benefit analysis approach from the employers’ perspective, the study contends that showcasing the superior costs associated with violating labor laws, in comparison to the benefits (...) gained, will incentivize employers to prioritize compliance to safeguard their interests. To this end, the research puts forth eight distinct techniques or mechanisms to curtail the benefits derived from disregarding labor laws. These strategies are thoughtfully organized into two categories, namely “increasing the likelihood of self-enforcement” and “supporting by other actors.” The proposed techniques for enhancing compliance with and enforcement of labor laws in Bangladesh hold significant potential in benefiting key stakeholders, policymakers, and practitioners in the field. Furthermore, the study’s findings carry valuable implications for other developing countries in the South Asian region, given their similar socio-economic and cultural contexts. (shrink)

A model of firm compliance with international regulatory policy is advanced. Critical variables include the enforcement action of international organizations, policy-related variables, and environmental and organizational factors. Extensive further empirical and theoretical work is needed if scholarship is to keep apace of international policy developments.

This paper investigates the use of Contract Specification Languages (CSLs), smart contracts, and their associated software methods and tools for formally specifying, verifying, and monitoring contracts, as a means to improve compliance with data protection laws, by harnessing the back end of data supply chains. The privacy literature has focused predominantly on B2C relationships (front end data processing) to assess corporate compliance with data protection laws and has explored the use of technologies primarily as a means to empower (...) data subjects vis-à-vis data processors. This article shifts the perspective. First, it shows that the effective implementation of data subjects’ rights hinges upon the capacity of data processors to monitor compliance in back-end processing, i.e., the data supply chain. Second, it spells out the way CSLs and smart contracts can contribute to bridge the compliance gap in the data supply chain, which currently hinders data controllers from effectively monitoring the flow and use of data documents and practices across the networks of subcontractors. Indeed, while data is processed in an iterative and dynamic manner through a wide variety of means by actors within and across companies in the supply chain (e.g., controller, processors, and sub-processors), the legal instruments used to ensure compliance are dispersed, static, convoluted and legalistic, ultimately lacking the capability to operationalize data protection across different management levels (legal, technical, business, etc.). This paper proposes methods for specifying and controlling obligations related to data processing and distributions by using CSLs and smart contracts, and the contribution these methods can make for monitoring compliance in the data supply chain. It briefly introduces the Symboleo CSL for the formal specification of contracts. It then offers a concrete case study testing the properties of the Symboleo in a dataset composed of contractual documents used in the data supply chain of a network of IT companies. The paper concludes with a discussion of the challenges laying ahead to narrow the compliance gap and highlights how the proposed methods can evolve to become effective compliance tools in data protection. (shrink)

The problem of non-compliance with treatment and its repercussions on the clinical evolution of different conditions has been widely investigated.1–4 Non-compliance has also been shown to have significant economic implications, not only as a result of product loss but also indirectly through the complication of disease management and its subsequent healthcare and social costs.5–7Non-compliance as a health problemThe term “non-compliance” might be taken to refer both to the failure to follow a drug regimen and to the (...) failure to adopt other measures that contribute to improvement in health—for example, changes in lifestyle or diet. This letter focuses on the former.Non-compliance with a drug regimen can be the result of a number of different factors9–11 and a variety of techniques have been developed in an attempt to control it.12,13 Of these, the few techniques that have been shown to be effective have only managed to solve the problem in specific situations over short periods of time. The use of such techniques to control non-compliance, particularly where these are effective, raises interesting ethical questions about the extent to which their application constitutes an infringement of the patient’s right to decide on how to manage their own health.8 Here we suggest that in some cases one factor that leads to non-compliance is the tendency to provide extensive and exhaustive information on side effects in …. (shrink)

Powerful, technically complex international compliance regimes have developed recently in certain professions that deal with risk: banking (the Basel II regime), accountancy (IFRS) and the actuarial profession. The need to deal with major risks has acted as a strong driver of international co-operation to create enforceable international semilegal systems, as happened earlier in such fields as international health regulations. This regulation in technical fields contrasts with the failure of an international general-purpose political and legal regime to develop. We survey (...) the new global regulatory systems in the actuarial, banking and accounting fields, with a view to showing how the need to deal reasonably with risk has resulted in an international de facto law solidly based on correct abstract principles of probability. (shrink)

Stakeholders in medical research have roles in ensuring that research participants are protected. Medical journals play gatekeeping roles in the responsible conduct of research. They help guard against the publication of findings of unethical research, such as those with compromised participant welfare. Nigerian medical journals are being created to support the growing number of research enterprises. In this study, we aimed to determine the compliance of Nigerian medical journals with guidelines on research participant protection. This was a descriptive cross-sectional (...) study of Nigerian medical journals and articles. We used a checklist to obtain information on journal characteristics and the presence of recommendations from the International Committee of Medical Journal Editors (ICMJE) on the protection of research participants in the journal instructions to authors and articles. The data were analysed via IBM SPSS version 23. We studied 40 journals and 350 journal articles. Thirty-one (77.5%) journals required ethical approval and the Declaration of Helsinki statement in their instructions to the authors, while informed consent was present in 26 (65.0%) journals; 6 (15.0%) journals had no participant protection guidelines. Forty-one (11.7%) articles complied with all three recommendations on research participant protection, whereas 60 (17.1%) articles did not. Ethical approval was most common in 268 (76.6%) articles, whereas it was least common in statements on the Declaration of Helsinki in 50 (14.3%) articles. The presence of participant protection recommendations in instructions to authors was not associated with compliance with these recommendations in published articles (p > 0.05). Although there is fairly good compliance of Nigerian medical journals with research participant protection recommendations, there are still gaps, which highlight the need for remedial measures. (shrink)

In this paper, I argue that anyone who believes that team reasoning is essential to explaining collective moral duties faces a troublesome dilemma. If the collective duty is conditional on the willingness of members, then team reasoning views generate wrong deontic moral judgments in certain cases that involve non-compliance. If the collective duty is not conditional on the willingness of members, then team reasoning views cannot provide a sound line of reasoning to what one morally ought to do in (...) certain non-compliance cases, which undercuts the main motivation for adopting a team reasoning view. I conclude that team reasoning is not the right mode of moral reasoning for collective harm or collective benefit cases. (shrink)

The social contract approach to the study if institutions aims at providing a solution to the problem of compliance with rational agreements in situations characterized by a conflict between individual rationality and social optimality. After a short discussion of some attempts to deal with this problem from a rational choice perspective, we focus on John Rawls's idea of 'sense of justice' and its application to the explanation of the stability of a well-ordered society. We show how the relevant features (...) of Rawls's theory can be captured by a behavioral game theory model of beliefs dependent dispositions to comply, and we present the results of two experimental studies that provide support to the theory. (shrink)

Though there is no international government, there are many international regimes that enact binding regulations on particular matters. They include the Basel II regime in banking, IFRS in accountancy, the FIRST computer incident response system, the WHO’s system for containing global epidemics and many others. They form in effect a very powerful international public sector based on technical expertise. Unlike the public services of nation states, they are almost free of accountability to any democratically elected body or to any legal (...) system. Although by and large they have acted for good, the dangers of long-term unaccountability are illustrated by the travesties of justice perpetrated by the International Labour Organisation Administrative Tribunal. (shrink)