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This study aims to critically analyse corporate criminal liability for bribery in Kuwait, by focusing on laws and regulations as key problem-solving mechanisms. To that end, it identifies and assesses the existing anti-bribery laws in Kuwait, including a legal evaluation based on international standards. This study raises several issues concerning the lack of regulations of private bribery, facilitating payments and kickbacks in government contracts, and gifts and hospitalities in private sector, using UK Bribery Act 2010 (UK BA 2010) as a reference. This study showcases how these legal shortcomings are inconsistent with international treaties, and undermine efforts to tackle corruption. Emphasis has been put on criminalising private bribery, regulating the acceptance of hospitalities and gifts and abolishing the commission payment regime in public contracts in Kuwait.

Adopting a doctrinal focus, this paper examines case studies on curbing corporate bribery using both primary and secondary sources. Given the increasingly transitional and organised nature of business corruption, extravagant gifts and facilitating payments in public procurements globally, a comparison is drawn with the UK BA 2010.

Kuwait’s legal system does not criminalise bribery in private sector. Its anti-bribery laws are not at par with international standards. Therefore, the laws on disclosing commissions in public contracts must be abolished, and facilitating payments and hospitality payments in private sector must be regulated.

This study explores corporate criminal liability for bribery in Kuwait by investigating the weaknesses and legal shortcomings of the existing anti-bribery laws, and proposing reforms to counter these using UK BA 2010 as a guide.

The UK responded with Bribery Act 2010 (BA 2010) after various international criticisms. The purpose of this article is to review its implications for UK regulated firms and foreign equivalents.

The approach adopted is qualitative relying on primary and secondary data analysis. The paper will analyse recent enforcement cases to guide the interpretations of the legal impact of the statute.

The study suggests five key findings. First, contrary to criticisms, BA 2010 is not without teeth. Second, the UK's position is not particularly unique as the USA and other European jurisdictions have broadly equivalent provisions. Third, BA 2010 contrary to criticisms does not use a one‐size fits all approach as allowance is provided for the use of common‐sense and proportionate approach. Fourth, significant numbers of regulated firms do not appear to implement comprehensive anti‐bribery systems. Fifth, there are some key differences with the better known US Foreign Corrrupt Practices Act (FCPA).

The analysis suggests that regulated firms and others affected by BA 2010 would need to take a more serious view of its legal consequences and respond with more robust anti‐bribery procedures and systems.

Contrary to the earlier alluded criticisms, the terms in the statute are to a large extent clear and accessible. The study reinforces the argument that current regulated‐firms' anti‐bribery procedures are not entirely satisfactory prompting the suggestion for improvements.

The purpose of this article is to explain recent enforcement trends under the Foreign Corrupt Practices Act (FCPA), providing examples of recent cases.

The paper describes recent trends in FCPA enforcement, including increased enforcement by US authorities, greater vigilance by private industry, and global anti‐corruption efforts. It provides an overview of the FCPA, including the original reason why the Act was passed, its anti‐bribery provisions, the need to show corrupt intent, the interstate commerce requirement, exceptions and affirmative defenses, record‐keeping and control provisions, and penalties. It describes recent FCPA prosecutions and enforcement actions and draws conclusions on how to reduce FCPA risk.

The FCPA is a Watergate‐era law that was passed in response to disclosures by a number of large US corporations that they had made illicit payments to foreign government officials. The FCPA applies to bribes by any US issuer or domestic concern, paid to any foreign official, foreign political party, official or candidate, or official of a public international organization in order to assist in obtaining, retaining, or directing business. To prosecute, the government must show corrupt intent. The FCPA also contains provisions that require accurate record‐keeping and internal controls of US issuers. Violations of the FCPA are subject to both criminal and civil penalties.

The paper presents a thorough explanation, practical advice, and examples of recent violations and penalties by experienced lawyers specializing in FCPA compliance as well as white‐collar defense, securities regulatory matters, internal investigations, and anti‐money laundering.

International business is under increasing legal pressure to ensure compliance with legal and other standards on corruption, and thus needs to undertake due diligence on corruption. This paper aims to emphasise that existing sources of information on corruption in specific countries are often limited for interpretative purposes.

Using a number of country studies that look at the causes and legal and institutional responses, as well as other data sources from international agencies, the paper suggests that no one indicator can substantively alert business to the levels and types of corruption in a specific country.

As a preliminary conclusion, the paper proposes that business must undertake more substantive work to understand corruption in a particular country. It also indicates that qualitative sources may be more productive than quantitative sources in providing information that is of use to business in undertaking such work.

The paper highlights the need to stress the need to study corruption in a country context.

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure.

Data from FTSE 100 firms, spanning the period from 2014 to 2020, were analysed using the regression of the Poisson fixed effect and GEE analyses.

The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality or board meetings.

The findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour.

This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors’ knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.

Facilitation payments (petty corruption) are small payments to an officer or employee, public or private, who is responsible for a nondiscretionary service, in order to facilitate, accelerate, or cheapen a procedure, for example, issuing a passport or connecting a house to a power distribution network. They are widespread in some countries, and are often considered irrelevant, but they have very large negative impacts in generating a culture of corruption, affecting the functioning of public offices or private companies and on costs for citizens. This chapter explains what facilitation payments are, why they are an ethical problem for people who pay and receive them, for companies and for society, and the positioning of the fight against those payments within the overall strategy against corruption.

This paper aims to examine the perception of corruption across Europe, Middle East and Africa across a small population of Compliance employees within a global organisation.

An online survey consisting of 18 open and closed style questions and those using the Likert scale to measure perceptions was used in this research. Some of the questions were designed to enable supporting commentary to be provided.

This paper has only compounded the general published view of non-governmental organisations and academics that corruption is real and widespread and affects society, irrespective of age, culture or geographic location.

This study was targeted at a Compliance function within one organisation. Even though all the respondents would have had the same training, their perception might not be the same as individuals in the same country who were not employed within the same organisation.

This may benefit companies from a training perspective, as it demonstrates the variety of opinions that exist within one organisation. It may also be of interest to organisations such as Transparency International, who conduct periodic research into the perception of corruption.

This research highlights the differences of opinion just within one organisation and thereby demonstrates the difficulties faced in tackling corruption.

As this research was conducted from an internal perspective within one organization, it provides a unique insight into the views and opinions of employees across Europe, Middle East and Africa.

The authors examined the impact of the Market Facilitation Program (MFP) and Coronavirus Food Assistance Program (CFAP) payments to United States agricultural producers on non-real estate agricultural loans.

The authors used quarterly, state-level commercial bank data from 2016–2020 to estimate dynamic panel models.

The authors found MFP and CFAP payments not associated with the percentage of non-real estate agricultural loans with payments over 90 days late. However, these payments associated with the percentage of non-real estate agricultural loans with payments between 30 and 89 days late. The available data utilized cannot consider when producers received the actual payment and what they specifically did with those funds.

The contribution of this study is for US policymakers and agricultural lenders. The findings could be helpful in designing and implementing future ad hoc payment programs and provide an understanding of potential shortcomings of the current safety net for agricultural producers in the Farm Bill. Additionally, findings can assist agricultural lenders in predicting the impact of ad hoc payments on their distressed loan portfolios.

Purpose – This chapter examines the corporate social responsibility (CSR) of international businesses to combat commercial and governmental corruption. The focus is on multinational enterprises (MNEs) as key business actors globally.Design/methodology/approach – The methodology of the chapter is a combination of literature review, summary of international anticorruption accords, and analysis of available data sources. The literature review is not a systematic survey of academic literature but rather citation of key works bearing on the chapter's purpose. Greater emphasis rests on anticorruption accords and data sources to provide practical guidance to business managers and public officials.Findings – Corruption is global and ubiquitous although varying markedly by country and industry. Corruption occurs in multiple forms such as bribery, entertainment, extortion, facilitating payments, favors, gifts, gratuities, and travel. International anticorruption accords now constitute a formal global norm against bribery and extortion in commercial or governmental transactions. Economic and political costs of corruption are high. Active national enforcement is gradually increasing.Practical implications – The needed corporate policy is not to pay bribes, large or small, in any form for any reason. Such policy will in future extend to prohibit even minor facilitating payments. Businesses should define and enforce broadly applied anticorruption norms. The chapter cites key examples of prosecutions and anticorruption efforts.Originality/value of chapter – This chapter marshals available information from literature, anticorruption accords, and corruption data sources. The chapter is intended to be a useful guide for business managers and public officials.

This paper aims to critically analyse the Criminal Code Amendment (Bribery of Foreign Public Officials) Act 1999 and Crimes Legislation Amendment (Combating Corporate Crime) Bill 2017 with special focus on the facilitation payment (FP) defence by referring to the UK Bribery Act 2010. The study will showcase how FP promotes disrespect for a good corporate culture inevitable for responsible and sustained business and as to why FP must be abolished to make the Australian regulation consistent with the international standards.

This research is based on primary and secondary sources including the Senate Committee Reports and recent legislative developments in Australia, and the relevant law of the UK.

Australia is lagging far behind comparative jurisdictions including the UK, and the FP defence must be abolished to make the Australian regulation consistent with the international standards and to foster international business backed up by globalisation, competition and interconnectedness of national economies.

This paper is the original work of the author and has not been submitted elsewhere for publication.