Implementation of compliance in companies: theoretical aspect

Abstract

In the context of global instability and an increasingly complex legal environment, compliance is evolving from a formal control function into a strategic tool for ensuring business viability, making its implementation urgent. The purpose of this study is to substantiate the need to integrate systemic compliance mechanisms into corporate governance to proactively address external challenges, as well as to develop a matrix of risk zones at the intersection of interactions with Russian government regulators. To achieve this goal, the following objectives were set: to distinguish between the essential features of the concepts of “compliance,” “audit,” and “control”; to systematize the types of mandatory compliance in interactions with key regulatory bodies in Russia; to identify the key functional blocks of compliance processes (from managerial to reactive); and, based on these, to create a threat identification matrix for the company’s functional areas. The research methods used in the study include methods of analysis and synthesis, classification and systematization, comparative analysis, and empirical methods.