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Purpose This study aims to make some contribution to the process of corporate compliance governance in China. Design/methodology/approach This paper adopts qualitative method, literature research, case analysis and comparative methods to explore the Chinese compliance governance model in the field of collusive bidding crimes. Findings In the process of criminal prosecution of enterprises suspected of committing crimes, the judicial authorities should promote the restoration of normal production and operation of corporate enterprises by promoting the construction of corporate compliance, which is conducive to solving the difficult problem of attribution of collusive bidding crimes. In addition, corporate compliance under prosecutorial supervision is also conducive to optimizing the regulatory path of collusive bidding and achieving more effective prevention and control of unit crimes in the mode of co-regulation between the state and corporate. Originality/value Compliance governance corporate crime is at a nascent stage in China, and this study seeks to provide some reference for future compliance review governance in China through the analysis of specific business crime cases.

Purpose Corporate gift-giving and hospitality are some of the high-risk areas for corruption. This paper aims to see comparisons between the Malaysian Ministerial Guidelines and the UK Guidance and to analyse whether the guideline in Malaysia is adequate in dealing with corporate gift-giving and hospitality. Design/methodology/approach The methodology used in this paper is qualitative research which is based on data collection through online searches, legal databases, information obtained from articles, books, statutes and related government publications. Findings The findings show that the statutory guideline in Malaysia is immature, still not adequate, and lacks detailed regulations in determining gifts and hospitality as corruption (unclear boundary), as compared to the UK law which is more detailed. Originality/value This paper explains on comparison of corporate gift giving and hospitality practise in Malaysia and the UK based on the statutory guidelines.

Purpose The objectives of this study are to analyse the present Malaysian law regarding money laundering, to identify advantages and disadvantages of the current anti-money laundering law, to analyse its impact on the public sector and the private sector and to make recommendations on any improvements that should be made. Design/methodology/approach This study will use a qualitative method where the literature review method applies to collect primary and secondary data regarding anti-money laundering laws. Data has been collected from the various provisions of laws and text reading, such as books, articles, journals, law cases and thesis regarding anti-money laundering laws and those analysed with the content analysis method and the critical analysis method. Findings This study found that Malaysia has one law regarding anti-money laundering and they have control over individual and corporate entities in Malaysia. Originality/value This study found that Malaysia has one law regarding anti-money laundering and they have control over individual and corporate entities in Malaysia.

Liberalisation of financial services has benefitted Indonesia’sbanking sector from competitive advantages and economic growth. The ownership of private banking by foreign investors has given positive implications to the Indonesian economy. However, the increase does not augur well with the Indonesian political aspiration. Foreign investors hold almost 50% of the total number of Indonesian national private banks. The domination of foreign investors in Indonesian private banking is not consistent with Article 33 of the 1945 Constitution and Pancasila Economics. The discussion employs a doctrinal perspective. This article analyses and evaluates the relationship between national interests and foreign investment in the banking sector of Indonesia and whether the national development strategy is in line with the aspirations of Article 33 of the 1945 Constitution to increase Indonesia's participation in domestic banking. A historical approach is applied that involves an objective study of past facts, events, and institutions. This article finds that there is a need to boost the competitiveness of local participant through Indonesia’s development strategy. Besides, there are already mechanisms in place which allow Indonesia as a host country to increase participation while at the same time committed to the economic liberalisation and free capital flows for investment., {"references":["Singh, Ajit (2003) Capital Account Liberalization, Free Long-term Capital Flows, Financial Crises and Economic Development, Eastern Economic Journal, 29(2), 191-216.","Indonesia Constitution, 1945","Black's Law Dictionary Tenth Edition, Bryan A. Garner Editor in Chief, 2009, Thomas Reuters: United Kingdom, p. 1464.","Soekanto, Sand Mamudji, S. (1990). Penelitian Hukum Normatif Suatu Tinjauan Singkat (Normative Legal Research – A Brief Review),Jakarta: C.V. Rajawali.","Yaqin, A. (2011) Legal Research and Writing, Malaysia: Malayan Law Journal Sdn Bhd","Viotti, Paul R. and Kauppi, Mark V. (2009) International Relations and World Politics, 4 thedition, United Kingdom: Pearson Education.","Rudy, T. May. (2002) Study Strategis Dalam Transformasi Sistem Internasional Pasca Perang Dingin, Bandung: Refika Aditama.","Wuryandari, Ganewati. (2008) Politik Luar Negeri Indonesia di Tengah Pusaran Politik Domestik, P2P- LIPI, Yogyakarta: Pustaka Pelajar"]}

There is a growing call globally for corporations to improve transparency in corporate reporting, along with the surge of enhancing disclosure of non-financial information. Companies are seen as agents for contributing to a better future, and hence could assist in achieving the sustainable development goals (SDGs) 2030, via transparent non-financial disclosure. This review paper is premised on the fact that laws on non-financial disclosure may be useful in enhancing the transparency of companies’ conducts. Hence, this systematic review aims to synthesize the literature from 2014 to 2021 on the patterns and trends relating to regulations on non-financial disclosure in corporate reporting by companies. A keyword search followed by filters provided by the Web of Science Core Collection and SCOPUS databases resulted in a total of 369 documents being found. A total of 62 articles were reviewed after manual filtering and exclusion. A thematic review of these 62 articles identified 20 initial codes, which were then grouped into eight clusters: Directive 2014/95/EU, disclosure approaches, fiduciary duties of directors, stakeholder engagement, the effectiveness of disclosure regulations, the impacts of rules, the role of different actors and corporate accountability. The paper finds that the patterns and trends in the review set the path for future research on laws of non-financial disclosure, as they serve as a guideline for researchers for future studies.

State-owned Banks in Indonesia carry out supportive business activities based on economic democracy. Economic democracy is related to Pancasila Economics as enshrined under Article 33 of the 1945 Constitution. Article 33 defines the parameter of national interests in the banking sector to be consistent with the overall national interests of Indonesia. This paper examines and evaluates how State-owned Banks may sustain and play a distinctive role in protecting national interests in the banking sector. For this purpose, this paper analyses and considers some provisions that improve ordinary people’s welfare under the relevant laws as part of the strategic industry and conduct their activities according to the democratic principle of economics. The discussion employs a doctrinal approach. However, a historical analysis applies to studying past facts, events, and institutions. The paper finds that against the backdrop of open competition, State-owned Banks sustain by playing a strategic role in Indonesia’s banking sector, especially in terms of the dominance of the asset, mobilising public funds and channelling them back to the public. The success model of State-owned Banks underscores SDG 8, which promotes sustained, inclusive and sustainable economic growth, productive employment and decent work for Indonesians. At the same time, it epitomises the Indonesian way to achieve SDG 16, which promotes just, peaceful and inclusive societies based on the Constitution of Indonesia.