Basel Comitee: Bankbestyrelser skal sætte ”tonen i toppen”

I nye anbefalinger fra Basel komiteen pålægges bestyrelser i banker ansvar omkring fastsættelse og udmelding om virksomhedskulturen, idet ”tonen sættes i toppen: ”In October 2014, the Basel Committee on Banking Supervision of the Bank for International Settlements issued its consultative Guidelines [on] Corporate governance principles for banks(the “2014 Principles”).1 The 2014 Principles revise the Committee’s 2010 Principles for enhancing corporate governance (the “2010 Principles”), in which the Committee reflected on the lessons learned by many central banks and national bank supervisors from the global financial crisis of 2008-09, in particular with regard to risk governance practices and supervisory oversight.” Konkret nævnes det, at “The board is additionally expected to: Promote a strong corporate culture by setting an appropriate “tone at the top,” by: setting and adhering to an appropriate corporate culture for itself, senior management and other employees and conveying the expectation that the bank’s business will be conducted in a legal and ethical manner; advocating risk awareness and a strong risk culture by making clear the board does not support excessive risk-taking and that all employees are responsible for complying with the bank’s risk appetite and limits; communicating throughout the organization the bank’s corporate values and code of conduct in support of the bank’s risk culture”.