The study found that 41 per cent of respondents reported directly to the GC, a declining number. Furthermore, it found that there was a trend against general counsel also heading up compliance and ethics. Such individuals 'stand on a slippery slope at the bottom of which lies the conflict between vigorously defending the company against allegations of misconduct and properly addressing whatever misconduct may have occurred,' the report said. Despite the findings that GCs who also operate as chief compliance officers run more effective programmes than independent Compliance and Ethics officers, they are losing the compliance role. Consultancy LRN surveyed more than 250 companies across various industries and mainly based in the US.