In this article, we explore the changing landscape of corporate responsibility and accountability, driven by changes in values, societal expectations and stricter legislation. Due to this changing landscape, organisations face increasing pressure to demonstrate responsible behaviour and adapt their businesses, whilst making a positive impact. Organisations are expected to become ‘corporate responsible citizens’. These developments are also visible in the vision and approach of US enforcement agencies, and therefore affect corporate compliance programs. In the first part of this article, we outline the relevant developments in the area of value-driven accountability and corporate responsible citizenship. In the second part we address how these developments are reflected in the approach of US enforcement agencies. In the third and final part, we discuss how organisations can benefit from the guidance provided by these enforcement agencies in their way to becoming corporate responsible citizens. Also, the third part briefly touches upon whistleblowing as a key element of responsible compliance.
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