Sergio Díaz López. Abogado Asociado.
Desde que nuestra legislación penal incorporara la posibilidad de que una persona jurídica (en cualquiera de sus formas de sociedad, asociación, etc) pudiera cometer delitos y ser condenada por los mismos, se ha ido avanzando en la construcción de los llamados programas de cumplimiento normativo o programas de compliance.
Tras la entrada en vigor de la Ley Orgánica 1/2015 de 30 de marzo, que abrió la posibilidad de eximir de responsabilidad penal a las personas jurídicas si tuviera y aplicara de forma eficiente un programa de compliance, el debate sobre dichos programas no ha hecho más de crecer entre los diversos actores de la vida judicial.
Por una parte, hemos tenido acceso a las primeras Sentencias que se han ido publicando, especialmente por parte del Tribunal Supremo, y por otra parte contamos con la Circular de la Fiscalía General del Estado 1/2016, de 22 de enero. Pero ni siquiera con ambos elementos se ha sido capaz de lograr la unanimidad sobre el contenido y elementos de un programa eficaz de compliance.
En medio de este escenario de cierta indefinición, aparece la publicación de la norma UNE 19601, de fecha 18 de mayo de 2017, que aporta indudablemente mayor precisión a la hora de determinar los puntos clave que se deben reunir en un programa de compliance. De hecho, la citada norma se refiere al compliance como un sistema, concepto de mayor calado que el de programa.
La UNE 19601 nos indica que son esenciales la existencia de un Compliance Officer u organismo que supervise el cumplimiento y seguimiento del sistema de compliance; igualmente se debe contener un canal de denuncias, un programa de políticas genéricas en materia de compliance (que debe ser elaborada por el órgano de gobierno) y se refiere de manera expresa a la supervisión de todo este sistema por parte de los órganos de alta dirección de la empresa.
Está igualmente prevista la posibilidad de que el sistema de compliance se estructure en base a una serie de elementos de carácter principal, subordinando a estos otra serie de elementos jerárquicamente inferiores y que a su vez tengan un mayor nivel de detalle en determinadas cuestiones del sistema.
Evidentemente, la mayor novedad de la UNE 19601 reside en la posibilidad de certificar un programa de compliance. Es decir, que tras la publicación de esta norma de calidad, tenemos la herramienta necesaria para conocer los elementos esenciales de un sistema de compliance que sea correcto y se considere suficiente en un procedimiento judicial, ello sin perjuicio de que lógicamente dicho programa debe ajustarse a la normativa penal vigente. Además, qué duda cabe que conseguir la acreditación del programa de compliance revertirá en el prestigio de la empresa y su capacidad de generar confianza en el mercado.
Fotografía unsplash.com
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