Issue: № 6, 2026
Doi: https://doi.org/10.37634/efp.2026.6.6p
Introduction. Anti-corruption and ethical policy in the corporate sector has become an important component of modern corporate governance and compliance systems. Its relevance is determined by European integration processes, the transformation of corporate legislation, and the need to adapt Ukrainian corporate governance to international standards of transparency and integrity. The purpose of the paper is to determine the methodological foundations for the study of anti-corruption and ethical policy in the corporate sector and to analyse approaches to assessing the effectiveness of corporate compliance mechanisms. Results. The paper analyses dialectical, systemic-structural, formal-dogmatic, comparative-legal, institutional, and axiological methods used in the study of anti-corruption and ethical policy. Particular attention is paid to compliance mechanisms, internal control, conflict-of-interest management, and corporate ethics as elements of corporate governance. The paper examines the phenomenon of “paper compliance”, where anti-corruption programmes formally exist but do not function effectively in practice. The role of whistleblower protection and ethical infrastructure in preventing corruption risks is also analysed. It is established that the effectiveness of anti-corruption policy depends on the integration of compliance mechanisms into corporate governance, the independence of compliance officers, and the implementation of risk-oriented approaches. Conclusion. It is concluded that anti-corruption and ethical policy should be considered as a complex interdisciplinary institution combining legal, organisational, and ethical mechanisms for ensuring corporate integrity. Further development of corporate legislation in Ukraine should focus on strengthening compliance systems, improving whistleblower protection, and harmonising national legislation with international standards.
Keywords : anti-corruption policy, ethical policy, corporate governance, compliance, corporate sector, integrity, conflict of interest, whistleblowers, corporate ethics
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