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Abstract
Aim: This study aims to examine the role of corporate compliance systems in ensuring ethical operation and sustainability, with a specific focus on Hungarian large enterprises and international best practice models.
Methodology: The research applies a qualitative case study approach involving four companies – Richter Gedeon Nyrt., OTP Bank Nyrt., Samsung Electronics, and Unilever PLC – analyzed in light of ISO 37301:2021 and the 2023 OECD guidelines.
Findings: Compliance maturity correlates with operational stability, reputational advantage, and reduced legal risk. The study introduces the Compliance Governance Maturity Model (CGMM), a novel theoretical framework assessing compliance across structural, cultural, and ESG-integration dimensions.
Value: The CGMM model provides a strategic perspective for enhancing corporate compliance frameworks and offers a significant academic contribution to evaluating integrity, sustainability, and ESG performance in organizations.
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