What are your company’s rules on corruption? Kickbacks and insider trading are certainly verboten. But what about gifts? Some set maximum values, others ban acceptance across the board, while others suggest executives use their own judgement.

All in all, the rules of leading companies are a patchwork, and a pretty messy one at that. Now, for the first time, an attempt has been made to catalogue different policies as a first step to defining broader rules – or at least voluntary guidelines – for big business.