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Anti-bribery guidance

CIMA members and students worldwide have a responsibility to be fully aware of the implications of anti-corruption legislation in their market as well as the implications of laws with global reach such as the UK Bribery Act 2010 and the US Foreign Corrupt Practices Act (FCPA).

The last two decades have seen a great shift in awareness and dedication to fighting corruption, through the OECD (Organisation for Economic Co-operation and Development), United Nations treaties and now the G20, together with the ongoing activities of campaigning NGOs around the world.

Both legislation and the business response to anti-corruption are now intensifying. Transparency International, a leader on anti-corruption advocacy worldwide, only came into being in 1993. The OECD Anti-Bribery Convention was developed in 1997 and the United Nations Convention against Corruption was first signed in 2003.

It is recognised that the large multinationals have more weight to stand up and say no to bribery in practice. Therefore, for smaller organisations, collective action between companies on the ground in high risk geographies may be needed as a stand against bribery and corruption. Standing together, whether within your sector or cross-sectorally, also helps to level the playing field. Organisations should be encouraged to seek government support wherever possible.

Download the UK Bribery Act 2010 guidance leaflet (300 KB) for more information.

More anti-bribery guidance

Helplines and support

  • Visit the Helplines and support page to access information about CIMA Ethics Helpline, UK Legal Advice Line and Anti-Bribery Guidance. 

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