Corruption in economic transactions constitutes one of the more serious contemporary challenges for a stable market economy and the rule of law, as well as for public trust in the legal system. Corruption adversely affects foreign investment, thereby reducing gross domestic product, impedes competition, undermines the viability of small and start-up companies, and contributes to the expansion of the shadow economy. While it may provide short-term advantages to certain companies, in the long term, it results in reputational damage, the loss of business partners and clients. Integrity, as a fundamental value of ethical conduct, thus becomes a key safeguard in such an environment. Despite the existing legal framework and numerous institutional mechanisms, preventive and repressive measures often appear to be insufficiently effective. A comprehensive cultural shift within companies is required, encompassing internal control mechanisms, codes of conduct, and other internal acts, as well as a zero-tolerance approach to such practices. It is essential to establish an environment of trust that encourages a greater number of substantiated reports. The role of management is of particular importance, as it reinforces the principles of integrity by setting an appropriate example. The response to complex corruption risks must be multifaced, involving the simultaneous operation of legal mechanisms, internal controls, ethical standards, and cultural change within organisations, while remaining thoughtfully structured and continuously adapted to an evolving society.
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