The summit resulted in the signing of a final declaration, an action plan and a number of agreements, including on the fight against corruption.

Continuing to implement the provisions of the 2017-2018 Anti-Corruption Action Plan, the G20 also agreed during the summit:

• High Level Principles on Organizing against Corruption (High Level Principles on Organizing againstCorruption);
• High Level Principleson the Liability of Legal Persons;
• High Level Principleson Countering Corruption in Customs;
• High Level Principleson Combatting Corruption related to Illegal Trade in Wildlife and Wildlife Products.

The latter two documents establish anti-corruption principles in narrowly focused areas.

The Guidelines on Anti-Corruption Organizations set out key recommendations for States to develop an anti-corruption system, including the application of administrative measures, the use of human resources, training and awareness-raising, monitoring, accountability and transparency, coordination and international cooperation.

The Guidelines on the application of accountability measures to legal persons emphasize 4 main areas:

• Establishing a well-designed regulatory framework to ensure that legal persons are held accountable;
• Effective, proportionate and dissuasive sanctions;
• International engagement;
• Supporting engagement with the private sector.

Within these areas, 14 key principles have been identified on which the institution of legal liability should be based, including:

• there is a need for a comprehensive regulatory legal framework that provides for the liability of legal persons for corruption, including bribery both domestically and abroad and related offenses;
• the application of liability measures to legal persons should not be limited to cases of prosecution of natural persons/individuals who committed the offense and cases where the offense was committed by a senior manager;
• a legal entity should not be able to avoid liability by using various intermediaries, including other legal entities admitting to committing a corruption offence in its own name and in its own interests, or by changing its corporate structure (through restructuring, merger, acquisition, etc.);
• the sanctions applied must be effective, proportionate and have a deterrent effect;
• if the organization's activities fall under the jurisdiction of several countries, it is necessary to ensure their interaction when making a decision on bringing the organization to responsibility;
• organizations should ensure the formation of effective internal control systems, ethics and compliance programs, and the state should take into account the experience of the private sector to improve state regulation.

Currently, the institution of holding legal entities liable for corruption offenses is being developed, including through the implementation of international agreements: the UN Convention against Corruption and the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions. According to the OECD report published in 2016, such mechanisms (considered in the context of bribery of foreign officials) have already been established in almost all countries that are parties to the OECD Convention (s