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This thesis aims to elaborate the topic internal compliance communication in a multicultural environment. The purpose of the thesis is to develop an internal compliance communication concept for the Austrian based company Energie Steiermark AG, as well as recommendations for action for the implementation of the concept in its foreign entities in Slovakia and the Czech Republic. The findings of an extensive literature research were challenged by an empirical study to provide the company with a concept based on a holistic set of data. Accordingly, the theoretical part of this thesis contains fundamental information regarding the sustainable integration of internal compliance communication in multinational corporations (MNC) operating business in Central and Eastern European (CEE) countries. Emphasis is placed on the recommendations of national (IDW PS 980) and international (ISO 19600) compliance management standards (CMS). In addition, the correlation of internal compliance communication and corporate culture has been elaborated to achieve internal commitment regarding compliance matters. Based on chapter 2 Compliance management and chapter 3 multicultural internal communication, a theoretically valid internal compliance communication concept has been developed in chapter 4 as a basis for the empiricism. In the practical part, the theoretical findings were amended by insights of experts of Austrian stock-listed industry companies and adapted to the requirements of Energie Steiermark AG. Based on the qualitative study, essential insights into the development and decision-making process of internal compliance communication have been gained and used to establish the concept. The developed framework consists of seven phases elaborated in chapter 8, namely situational analysis, objectives, target audience segmentation, strategy development, positioning, selection of operational measures and controlling. The chapter provides a detailed decision framework for each phase, and applies the concept in the case of Energie Steiermark AG. In chapter 9, the concept is adapted to the foreign entities situated in Slovakia and the Czech Republic. For that purpose, country and culture-specific recommendations for action that must be considered in each phase of the conception are provided.
