Corporate Governance

Recent amendments to the Organizational Sentencing Guidelines make several significant changes to the provisions concerning corporate compliance programs, and reinforce broader shifts taking place in the field of corporate governance. Just as the Sarbanes-Oxley Act imposes additional duties on corporate boards for the integrity of a company's financial controls, the new guidelines seek to make boards responsible for promoting the effectiveness of a corporation's legal and ethical controls. Boards of directors must assume responsibility for the effectiveness of compliance programs, which now encompass not only criminal laws but also ethics and corporate culture.

28 minute readFebruary 24, 2005 at 10:30 AM
By
Peter C. Sprung
Corporate Governance

Recent amendments to the Organizational Sentencing Guidelines make several significant changes to the provisions concerning corporate compliance programs, and reinforce broader shifts taking place in the field of corporate governance.

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