INSTITUTIONAL AND REGULATORY BARRIERS TO THE IMPLEMENTATION OF ANTI-CORRUPTION COMPLIANCE IN THE CORPORATE SECTOR AS A THREAT TO THE ECONOMIC SECURITY OF ENTERPRISES

Abstract

This article presents an analysis of the institutional and regulatory barriers that undermine the implementation of effective anti-corruption policies within the corporate sector of Ukraine during the post-war economic recovery phase. It is argued that despite the presence of a basic legislative framework and declared political will, the current anti-corruption architecture fails to ensure a sufficient level of business transparency, accountability, and integrity – especially within strategically important sectors engaged in reconstruction and public procurement. The research focuses on identifying systemic constraints that directly weaken the economic security of enterprises and hinder their ability to attract investment, manage reputational risks, and participate in international aid and reconstruction programs. The study reveals that fragmented inter-agency coordination, the formal nature of compliance frameworks, underdeveloped institutional capacities of enterprises, and the lack of unified performance metrics significantly reduce the efficiency of anti-corruption mechanisms. The compliance function in many companies exists on a declarative level, disconnected from real business processes and risk structures. Furthermore, the weakness of judicial enforcement and the absence of independent compliance audits perpetuate a culture of impunity and reputational vulnerability. The article emphasizes the need to reframe compliance as a strategic management function embedded in decision-making processes, rather than a reactive control tool. Using elements of SWOT analysis and institutional diagnostics, the study proposes several practical solutions aimed at enhancing corporate compliance maturity. These include the introduction of standardized sector-specific methodologies for assessing anti-corruption programs, legal recognition of compliance indicators, the institutional independence of compliance units, and the establishment of external verification mechanisms with public disclosure of results. Special attention is given to the development of ethical business culture and sustainable management models capable of operating in high-risk and resource-constrained environments. The proposed measures are designed not only to improve internal transparency and reduce corruption exposure, but also to support the long-term reputational capital of Ukrainian enterprises in the context of global reintegration and strategic economic resilience.