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Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2018-06-20  |  Accepted: 2018-11-25  |  Published: 2019-03-30


Content of a Intra Group Compliance Agreement as a risk mitigating factor


The contribution deals with the topic of relationship between the mother company and the daughter company, specifically how to set up, control and verify the compliance rules in the daughters company acc the standards important for the mother company. Current legal and managerial environment require to implement the same lavel as applied by the mother company not only to protect its shares in the subsidiaries but more likely to create a shelter and mitigate possible risk for the conduct of its subsidiary in its country, culture and environment. The contribution shows the possibility to implement the compliance rules and the compliance manangemtn systemof the mother company in the daughter company through the so-called intragroup agreement as a frame to set up a correct control, reporting, consequence management in the daughter company. It also draws a line how the compliance should be taken in the subsidiary in relation to the position of created compliance office, that needs to be stablished and manged in the separate line stream form the line management to ensure its independence. The authors show the relevance of this model also by particular decision of the legal practice, mainly quoting plea bargaining of the accused legal persons from corruption or moneylaundering conducts.


compliance, effectiveness, criminal responsibility, post-acquisition, SPV, sanctions, vulnerability, mother-company, daughter-company, intra group relations.

JEL classifications

M14 , M16






This work was supported by the Slovak Research and Development Agency under the contract No. APVV-15-0267

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License


Kordík, Marek
Comenius University in Bratislava, Bratislava, Slovakia
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Kurilovská, Lucia
Comenius University in Bratislava, Bratislava, Slovakia
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Journal title

Entrepreneurship and Sustainability Issues





Issue date

March 2019

Issue DOI


ISSN 2345-0282 (online)


VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania


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