Shifts in Organizational Composition

“Human capital is the most important investment we can make.”

—Economist Hans-Helmut Kotz

Intangible assets are comprising more of company value.

This reflects the growing importance of intellectual property, brand reputation, and human capital in driving business success.

This shift underscores the need for robust ethics and compliance programs to protect and manage these valuable but vulnerable assets.

Intangible assets are more susceptible to risks, making their management a critical aspect of governance.

For compliance teams, this highlights the need for forward-thinking strategies that prioritize innovation, ethical practices, and long-term value creation.

Global Intangible Finance Tracker (GIFT™) — an annual review of the World’s Intangible Value November 2023

Gen Z and Millennial Expectations

Source: Deloitte: 2024 Gen Z and Millennial Survey

Ethical Propensities - The Human Factor

Most people see themselves as ethical and believe they will act in line with their values and company policies when faced with an ethical dilemma.

Ethical violations aren't always the result of a single “bad actor”

Even well-intentioned individuals make choices that go against policies or training. While a small minority may be inherently dishonest, and a few consistently ethical, most people are influenced by their environment, social norms, and personal circumstances.

This means ethical behavior can vary depending on the situation. Understanding these factors is crucial in promoting ethical decision-making within organizations.

Source: A Human-Centric Approach to Compliance Program Maturity