The relevance of the conducted research is determined by the need to reform the corporate culture, modernize the legal tools of organization of economic activity, and comply them with international standards.

The purpose of this article is to study the essence of corporate culture and its correlation with the category of “compliance culture”, to identify the problems of effective implementation of compliance, and to formulate separate proposals for their solution, in particular, in the context of the war challenges.

The article provides the author’s definition of the concepts of “corporate culture” and “compliance culture” based on the analysis of international standards on compliance, principles of corporate governance developed by the OECD, valid legislation acts of Ukraine, and special scientific literature. The article studies the correlation between these legal categories.

The authors have analysed in detail the sources of formation of corporate culture, the general and special principles on the basis of which it is formed.

The research pays considerable attention to the study of such an element of the formation of the company’s corporate culture, and, accordingly, of compliance, as the will of top management (“tone at the top”).

The article systematizes approaches to the “transparent” conduct of economic activity, which are necessary for the formation of corporate (compliance) culture.

The research studies the problem of compliance risks of business entities in the conditions of martial law. The authors develop the recommendations for the corporatemanagement bodies of enterprises regarding the management of the aforementioned risks using compliance procedures.

In the conclusions, based on the results of the conducted research, the article defines the concept of corporate culture as a set of values, principles, ethical rules and sustainable practices of the organization, the observance of which is expected from its employees, management bodies and other stakeholders and which make it possible to predict their professional behaviour in critical situations. The article provides the definition of the concept of compliance culture.

The authors specified the role of corporate (compliance) culture in building an effective compliance system. The article summarizes the main problems in ensuring corporate culture as a necessary amplifier of compliance practices in the conditions of martial law.

Bibliography

Authored books

1. Yurchenko V, Melnyk Yu, Bohdanova N, Korporatyvna kultura orhanizatsii’ navch.metodychnyi posibnyk (Tsentr perepidhotovky ta pidvyshchennia kvalifikatsii kerivnykh kadriv Ministerstva dokhodiv i zboriv Ukrainy 2014) (in Ukrainian).

2. Zadykhailo D, Kibenko O, Nazarova H, Korporatyvne upravlinnia: navchalnyi posibnyk (Espada 2003) (in Ukrainian).

Journal articles

3. Mizrahi S, Cohen N, Vigoda-Gadot E, Krup D N, ‘Compliance with government policies during emergencies: Trust, participation and protective actions’ [2022] 2023 (36) Governance 1083–102 (in English).

4. Bala O, Mukan O, Bala R, ‘Pryntsypy korporatyvnoi kultury pidpryiemstv: sutnist ta vydy’ (2010) 682 Naukovi pratsi NU “Lvivska politekhnika” 11–5 (in Ukrainian)

5. Chernyshova T, Nemchenko T, ‘Deiaki aspekty korporatyvnoi kultury orhanizatsii’ (2010) 17 Ekonomichni nauky, Naukovi pratsi KNTU 3 (in Ukrainian). 6. Harahonych O, ‘Poniattia ta pryntsypy korporatyvnoho upravlinnia’ (2013) 3–2 Porivnialno-analitychne pravo 155 (in Ukrainian).

7. Korshun A, ‘Shchodo vyznachennia poniattia “komplaiens” i yoho kharakternykh oznak u sferi hospodariuvannia’ [2022] 5 (124) Yurydychni nauky, Visnyk Kyivskoho natsionalnoho universytetu imeni Tarasa Shevchenka 59 (in Ukrainian).

8. Petrova I, ‘Zminy korporatyvnoi kultury yak imperatyv orhanizatsiinoho rozvytku’ (2014) 10 Ekonomika, Visnyk Prykarpatskoho universytetu 76 (in Ukrainian).

9. Rozen fon V, ‘Komplaiens i komplaiens-ryzyky v konteksti pytan korporatyvnoi vidpovidalnosti ta korporatyvnoho upravlinnia (okremi aspekty zarubizhnoi praktyky)’ [2020] 4 (65) Halytskyi ekonomichnyi visnyk 251 (in Ukrainian)

10. Savras I, Tomanevych L, ‘Problemy ta osoblyvosti zastosuvannia antykryzovykh metodiv upravlinnia pidpryiemstvamy v umovakh viiny’ (2022) 69 Ekonomichni nauky, Visnyk Lvivskoho torhovelno-ekonomichnoho universytetu 134 (in Ukrainian).

11. Strilko D, ‘Pravovyi nihilizm ta shliakhy yoho podolannia v suchasnykh umovakh’ (2021) 3 Pidpryiemnytstvo, hospodarstvo i pravo 217 (in Ukrainian).

12. Vinnyk O, ‘Do problemy korporatyvnykh konfliktiv’ [2012] 1 (41) Universytetski naukovi zapysky 408 (in Ukrainian)

Conference papers

13. Vynnychuk R, Pehytiak O, ‘Rol korporatyvnoi kultury orhanizatsii v chas viiny’ v Mizhnarodna naukovo-praktychna internet-konferentsiia “Imperatyvy ekonomichnoho zrostannia v konteksti realizatsii hlobalnykh tsilei staloho rozvytku” (2022) 171 (in Ukrainian).

Theses

14. Harahonych O, ‘Hospodarska pravosub’iektnist aktsionernykh tovarystv’ (avtoref dys dokt yuryd nauk, 2020) (in Ukrainian).

Newspaper articles

15. Herasymchuk H, ‘Komplaiens yak konkurentna perevaha vashoho biznesu’ (Business Views, 2019) <https://businessviews.com.ua/ru/business/id/scho-take-komplajen-1965> (accessed: 28.03.2023) (in Ukrainian).

16. Herasymchuk H, ‘Prozorist biznesu znyshchyt reiderstvo’ (Ekonomichna pravda, 2018) <https://www.epravda.com.ua/columns/2018/10/29/642017> (accessed: 28.03.2023) (in Ukrainian). 17. ‘Lidery rynku. Reitynh yurydychnykh kompanii Ukrainy – 2017’ (Yurydychna hazeta, 2018) <http://yur-gazeta.com/content/pdf/leaders_2017_lite.pdf> (accessed: 28.03.2023) (in Ukrainian). 18. ‘V Ukraini shchoroku zrostaie kilkist reiderskykh zakhoplen’ (Ekonomichna pravda, 2018) <https://www.epravda.com.ua/news/2018/07/2/638303> (accessed: 08.02.2023) (in Ukrainian).

 Websites

19. Kelly D, ‘Six Elements of a Compliance Culture’ (Everfi, 2018) <https://info.everfi.com/ rs/410-YCZ-984/images/2018_SixElements_MC_whitepaper_April24.pdf?cta=inline_ cta> accessed 28 March 2023 (in English).

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21. ‘Tone at the top: how management can prevent fraud in the workplace. Association of Certified Fraud Examiners’ <https://www.acfe.com/uploadedFiles/ACFE_Website/ Content/documents/tone-at-the-top-research.pdf> (in English).

22. ‘Prozorist korporatyvnoi zvitnosti: otsinka naibilshykh pryvatnykh ta derzhavnykh kompanii’ (Transparency International Ukraina, 2016) <https://ti-ukraine.org/ wp-content/uploads/2017/02/ti_rating_ukr_final_web.pdf> (accessed: 28.03.2023) (in Ukrainian).

23. Safronenko K, ‘“Rol” komplaiensu pid chas viiny’ (KPMG-Ukraina, 2022) <https:// kpmg.com/ua/uk/blogs/home/posts/2022/08/rol-komplayensu-pid-chas-viyny.html> (accessed: 14.03.2023) (in Ukrainian).

24. Shulha V, ‘Yak kompanii zbilshuiut prybutky za rakhunok komplaiensu’ (Juscutum, 2018) <https://juscutum.com/yak-kompanii-zbilshuyut-pributki-za-ra> (accessed: 05.04.2019) (in Ukrainian).

25. ‘Systemnyi zvit “Borotba z reiderstvom: suchasnyi stan ta rekomendatsii”’ (Rada biznesombudsmena, 2017) <https://boi.org.ua/media/uploads/ii_2017_sytem_ua_digital.pdf> (accessed: 05.04.2019) (in Ukrainian).