The European Union and the Spanish legislator has been guided by American standards. The principles of Corporate Governance, Corporate Social Responsibility, Know Your Client, whistleblowing etc., all come from the “US factory”. The reality is that we are facing a historic moment in the confluence of the laws and principles of Anglo-Saxon and continental law and even in countries like Japan and China.
the State cannot become the “police” of companies. The Spanish Penal Code emphasizes the importance of self-control and the need to have implemented an internal system for the prevention, detection and reduction to the risk of committing crimes, by changing the mindset of certain entrepreneurs, managers and employees about internal and external risk prevention and the importance of being ethical and responsible at social, business, economic and fiscal level.
Faced with certain uncertainty, the Criminal Code again had to be modified, in the sense of establishing in a clear and concise manner, the requirements that compliance programs and prevention against crime should have for the company and the employer to be exempt from criminal liability. The reform of the Criminal Code was released in July 2015.
Circular of the Attorney General of the State (AGS) 1/2016, regarding criminal liability of the companies develops a full study on the model of liability of the legal entities after the amendment of Article 31a of the Criminal Code, the capacity to be accused or not criminally responsible legal entities, the serious breach of the duties of supervision and especially the system of exemption from the two titles imputation of the legal person, the conditions and requirements of organizational models and management and the figure of the compliance officer .
The Circular of the AGS , regarding compliance programs, states that these should be:
Therefore, companies need to implement prevention policies against crime, with the primary purpose of all employees become officers or agents of compliance, that people feel proud to work in the company, that values ??ethical the compliance and corporate responsibility is an aspect of central importance and that people observe conduct contrary to the internal rules or laws, can report these facts to the security of no reprisals and other benefits.