Since the collapse of the “bubble economy” in Japan at the beginning of the 1990s, a series of corporate scandals has occurred one after another. Japanese companies are required to establish a governance system, an internal control system, and an audit system (compliance system). In addition, changes in the business circumstances surrounding Japanese companies in recent years, such as the globalization of economic activity, have put pressure on Japanese companies to transact economic activities with a high degree of transparency based on compliance with existing laws, rules, and regulations. This study uses a corporate survey to explore aspects of communication for corporate compliance. In particular, it examines how the compliance department works in the area of compliance-related communication. The results of data analysis indicate two significant findings. First, there is a tendency to communicate in a top-down manner in improving the compliance system and preventing compliance problems, and there is a possibility that the bottom-up information flow may be deficient. Second, the compliance department is responsible for maintaining corporate integrity, and serves to complement the top-down approach to crisis response. More precisely, it is assumed that the compliance department performs the function of pointing out differences between the demands of society and the values and vision of the company, and of bridging this gap.

抄録全体を表示