Analytical assessment of compliance management system effectiveness: international trends, statistical indicators, and development prospects in Ukraine
DOI:
https://doi.org/10.62911/ete.2026.04.01.11Keywords:
compliance management, compliance, compliance system effectiveness, corporate governance, compliance risks, analytical assessment, key performance indicators (KPI), ISO 37001, risk management, corporate integrity.Abstract
The article examines contemporary theoretical and applied approaches to the analytical assessment of the effectiveness of compliance management systems based on the generalization of international and Ukrainian experience. The relevance of developing a comprehensive framework for evaluating the performance of the compliance function is substantiated in the context of increasing regulatory requirements, strengthening corporate accountability, digitalization of business processes, and the integration of sustainable development principles into corporate governance. Scientific approaches to defining the effectiveness of compliance management are analyzed, while the role of international standards, digital analytics, risk-based approaches, and Key Performance Indicators (KPIs) in assessing the performance of compliance systems is examined. Based on empirical data from international companies (Microsoft, Aguas de Cartagena, Sanofi, and Domino's Pizza) and leading Ukrainian enterprises (Naftogaz of Ukraine, Kyivstar, and DTEK), a comparative analysis is conducted to assess the impact of compliance management implementation on corporate governance quality, compliance risk mitigation, the development of an ethical corporate culture, the enhancement of management transparency, and improvements in operational efficiency. The findings of studies conducted by the European Business Association, the International Compliance Association, and the Ukrainian Compliance Association regarding the maturity level of the compliance function in Ukrainian companies are summarized, and the key trends in its development are identified. The article substantiates the expediency of introducing a unified quantitative framework for evaluating the effectiveness of compliance management as a means of enhancing corporate governance transparency, improving internal control systems, strengthening stakeholder confidence, and facilitating the adaptation of Ukrainian enterprises to international standards and global best practices.
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