The EU Anti-Corruption Directive is set to come into force in a few months’ time and will take effect in mid-2028. It will harmonize bribery and corruption rules across the Single Market, as well as raise the prospect of better enforcement in those EU countries that have—so far—taken a decidedly lax approach to investigating and prosecuting serious corporate crime.

Below are the key ways experts believe the directive will impact companies:

Neil Hodge is a freelance business journalist and photographer based in Nottingham, United Kingdom. He writes on insurance and risk management, corporate governance, internal audit, compliance, and legal...