... and damage to personal reputation were comparatively low on the scale of drivers. This finding raises major questions about assumptions that punitive approaches really do encourage good corporate governance and compliance. However, given the increasing move to personal accountability, it may well be the case...

... may remain about the importance of the disclosure, but getting the level of detail right is critical in managing all readers’ expectations and maximising the benefits from the compliance process. As far as the writer(s) of the disclosure is concerned it focuses their mind on what should be happening...