Research on the Identification of Incentive Targets for Corporate Compliance

Abstract

The reform of corporate compliance is rapidly unfolding in pilot regions, as it holds significant importance not only for the governance and prevention of corporate crimes but also for incentivizing companies to initiate compliance measures. To effectively harness the incentives of corporate compliance, the key lies in the identification of appropriate incentive targets. However, in the current judicial practice in China, there are challenges related to the identification of incentive targets, such as a lack of clarity in the scope of identification, ambiguity in the criteria for identification, and deficiencies in the identification process. Therefore, it is necessary to clarify the scope of identifying incentive targets for corporate compliance, define the criteria for their identification, and improve the process of identifying such targets. By maximizing the incentive effects of corporate compliance, we can promote the steady development of compliance reform in our country.