Colombia: Nuevos lineamientos para la adopción de programas de transparencia y ética empresarial
Published date | 25 November 2020 |
Law Firm | Dentons, Cardenas & Cardenas |
En una muestra de la lucha contra el soborno transnacional y la corrupción, el pasado 2 de octubre la Superintendencia de Sociedades expidió la Resolución 100-006261 por la cual se derogaron las Resoluciones No. 100-002657 de 25 de julio de 2016 y 200-000558 del 19 de julio de 2018 y se modificó el umbral requerido para determinar qué sociedades deben adoptar Programas de Transparencia y Ética Empresarial.
Los nuevos requisitos cubren ahora más sociedades al dejar como criterios el hecho de haber realizado transacciones con personas naturales o jurídicas extranjeras durante el año anterior mayores a 100 Salarios Mínimos Mensuales Legales Vigentes (SMMLV) y que hayan obtenido ingresos o tengan activos totales iguales o superiores a 40.000 SMMLV.
Esta norma entra en vigencia el 1 de enero de 2021, y las empresas que a 31 de diciembre de 2020, reúnan los criterios allí establecidos tendrán hasta el 30 de Abril de 2021 para implementar un programa de transparencia y ética empresarial bajo los lineamientos de la Circular 100-000003 del 26 de junio de 2016, que en términos generales propone que dicho programa debe dar lineamientos sobre:
- La identificación y evaluación de riesgos relacionados con Soborno Transnacional
- Procedimientos generales para adelantar procesos de Debida Diligencia y Auditoría de cumplimiento
- Entrega de regalos a terceros
- Remuneraciones y pago de comisiones a...
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