Current status of implementation of compliance tools in the management system of enterprises, institutions and organizations: transition from state anti-corruption policy to OECD integrity standards

Abstract

Introduction. In the modern context of social development, the issues of transparency, accountability, and building trust in institutions, both in the public and corporate sectors, are of particular importance. Ensuring effective management of enterprises, institutions, and organizations is not only an internal need of Ukraine but also a requirement of the times, driven by global challenges and integration into the world economic space. The vector of European integration necessitates harmonizing national approaches in corporate governance and anti-corruption measures with EU and OECD standards. In this context, compliance instruments become a key mechanism for ensuring integrity, increasing investment attractiveness, and strengthening the international reputation of the state.

Purpose of the study. The aim of the research is to provide theoretical justification and practical analysis of the processes of implementing compliance instruments in the management system of Ukrainian enterprises, institutions, and organizations as part of the implementation of anti-corruption policies and alignment with international standards of integrity.

Methods. Dialectical, formal-logical, historical-legal, comparative-legal, analysis, and synthesis methods.

Results. The study revealed significant issues, including the absence of a current version of the Model Anti-Corruption Program for legal entities, which creates legal uncertainty and complicates the formation of unified approaches to corporate integrity. It was shown that the modern development of the compliance system is characterized by a transition from the formal fulfillment of anti-corruption requirements to the creation of a culture of transparency and responsible behavior in accordance with international standards. It was substantiated that the implementation of OECD standards in corporate governance enhances the efficiency of management processes, attracts investments, and builds trust among international partners.

Prospects. The results obtained may serve as a foundation for developing effective mechanisms of state support for corporate compliance systems and further harmonizing Ukrainian legislation with OECD standards. This will contribute to increasing business environment transparency, strengthening investor confidence, and integrating Ukraine into the global economy.