Board composition
Competencies, diversity, structure, committees, oversight capacity, independence
Business ethics
Purpose, values, culture, integrity beyond compliance, ESG integration, pursuit of and reporting on KPIs
Corporate leadership
Tone, knowledge, experience, power allocation, compensation, decision-making processes, independence and empowerment of compliance function
Risk and crisis management
Preparedness, mitigation, past performance, regulatory compliance, segregation of duties, audit independence, shareholder rights, information governance, cybersecurity
Resource allocation
Capital allocation, personnel allocation, mergers and acquisitions
Incentive structures
Compensation, promotion, reporting structures, defined prohibited misconduct, disciplinary measures
Political responsibility
Lobbying, amicus briefs, campaign finance, political contributions
Transparency
Ownership, subsidiaries/holdings, open contracting, lobbying, charitable donations, countries of operation, verifiability of disclosures
Anti-corruption and integrity
Training and communications, whistle-blower protocols, due diligence, risk assessments, public procurement, government relations, gifts and entertainment, conflicts of interest, remuneration and payment procedures, record-keeping, financial controls, reporting and accounting, contractual obligations, public commitments, past incidents, internal investigation and remediation
Tax strategy
Tax compliance, anti-tax avoidance, tax disclosures
Fair competitive practices
Anti-collusion, anti-exclusion, anti-monopoly, anti-coercion, market-based pricing
Stakeholder engagement
Understanding corporate impact and stakeholder priorities, pursuing stakeholder-centred practices
Supply/value chain management
ESG integration, transparency, contractual obligations, countries of operation