Purpose

This study aims to define how countries can implement a risk-based approach (RBA) for non-profit organisations (NPOs) by measuring how well certain countries have complied with the Financial Action Task Force’s (FATF) “Recommendation 8, criterion 1” (recommendation [8.1]).

Design/methodology/approach

This study combines a comparative analysis methodology with a descriptive analytical approach to compare three member countries of FATF and FATF-Style Regional Bodies (FSRBs). It uses secondary data sources, namely, FATF guidelines on the subject and FATF reports on mutual evaluation reports.

Findings

This study examines the variations in compliance with the FATF recommendation (8.1) among three countries recently assessed by the FATF: the UK, Bahrain and the Russian Federation. Although the UK has completely fulfilled these recommendations, Bahrain and Russia have largely fulfilled them. These variations in compliance are mainly attributed to the uneven level of preparedness in the countries’ commitment to the legislative requirements before the process of mutual evaluation.

Originality/value

This paper offers insight into the progress of legislation and mechanisms (technical compliance) in the three countries with respect to recommendation (8.1). This paper also discusses the evolution of implementing and adopting the RBA among NPOs. This paper concludes with suggestions to other countries in developing a plan that meets the FATF recommendations by considering key factors such as comprehensive assessment of threats to NPOs, periodic reassessment and sharing of success stories.

中文翻译：

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为非营利组织采用基于风险的方法

目的

本研究旨在通过衡量某些国家对金融行动特别工作组 (FATF)“建议 8，标准 1”的遵守情况，确定各国如何为非营利组织 (NPO) 实施基于风险的方法 (RBA)。建议 [8.1]）。

设计/方法/方法

本研究将比较分析方法与描述性分析方法相结合，以比较 FATF 和 FATF 式区域机构 (FSRB) 的三个成员国。它使用二级数据来源，即 FATF 关于主题的指南和 FATF 关于相互评估报告的报告。

发现

本研究调查了 FATF 最近评估的三个国家（英国、巴林和俄罗斯联邦）在遵守 FATF 建议 (8.1) 方面的差异。尽管英国完全实现了这些建议，但巴林和俄罗斯基本上实现了这些建议。遵守情况的这些差异主要归因于各国在相互评估过程之前对立法要求的承诺的准备水平参差不齐。

原创性/价值

本文就建议 (8.1) 提供了对这三个国家立法和机制（技术合规）进展的深入了解。本文还讨论了在非营利组织中实施和采用 RBA 的演变。本文最后通过考虑对非营利组织面临的威胁的全面评估、定期重新评估和成功案例分享等关键因素，向其他国家提出了制定符合 FATF 建议的计划的建议。