ITPEC IP October 2025 Question 77
Among the lists of corporate activities A through D, which of the following is the list that contains all activities concerning the establishment of compliance?
Explanation
B and D — teaching the codes of conduct and providing a whistleblowing channel both serve to make the company obey laws and rules.
Compliance means observing laws, regulations and the company's own internal rules and ethical codes. Activities that establish it include setting a code of conduct, training employees in it (B), and building a mechanism through which employees can report violations without being punished (D), so that problems are found and corrected early.
Answer (c)
Why not others:
- •(a) A, B — A, supporting fine art and cultural activities, is corporate philanthropy (mécénat), a social contribution under CSR, not compliance
- •(b) A, C — neither is compliance: A is philanthropy and C is environmental protection
- •(d) C, D — C, preventing global desertification, is an environmental CSR activity, not about obeying laws and rules
Key rule: Compliance is about the company obeying rules, through codes, training, reporting channels and audits; activities that go beyond obligations, such as supporting culture or the environment, are CSR.
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