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* Allegations follow corruption accusations in China, Iraq
* GSK says one employee disciplined for improper activity
* Alleged misconduct relates to promotion of lung drug (Adds GSK and CBA statements, analyst comment, more on otherbribery cases)
By Ben Hirschler and Adrian Krajewski
LONDON/WARSAW, April 14 (Reuters) - GlaxoSmithKline is facing a criminal investigation in Poland for allegedlybribing doctors to promote its lung drug Seretide, adding toproblems for a company already accused of corruption in Chinaand Iraq.
Poland's Central Anti-Corruption Bureau, or CBA, said onMonday that 13 people had been charged in connection with theinvestigation launched by Polish prosecutors.
Britain's biggest drugmaker said one employee had beendisciplined following a company probe into the matter and it wasco-operating with the Polish authorities.
"The investigation found evidence of inappropriatecommunication in contravention of GSK policy by a singleemployee. The employee concerned was reprimanded and disciplinedas a result," the drugmaker said in a statement.
"We continue to investigate these matters and areco-operating fully with the CBA (Poland's CentralAnti-Corruption Bureau)."
The case was highlighted by BBC Panorama, which reportedthat the investigation included 11 doctors and a GSK regionalmanager, charged over alleged corruption between 2010 and 2012.
GSK said the allegations related to the way a respiratorydisease programme was conducted in the Lodz region. The 2010-12programme centred on GSK's top drug Seretide, also known asAdvair, which has worldwide sales of around $8 billion a year.
According to the BBC, one doctor has admitted guilt and hasbeen fined and given a suspended sentence, after accepting 100pounds ($170) for a lecture he never gave.
"In isolation, the events in Poland are trivial but evidenceis building up of sharp practices in many areas of GSK'sorganisation which will impact sentiment significantly," saidPanmure Gordon analyst Savvas Neophytou.
GSK, whose shares fell 1.5 percent by 0845 GMT, recentlytook steps to tighten up its marketing procedures, including amove to stop the practice of paying doctors to speak on itsbehalf.
BIG PHARMA'S FAILINGS
International drugmakers interact on a daily basis with manythousands of doctors and disciplinary action for improper salesand marketing behaviour is not uncommon.
A Reuters examination in 2012 of filings by the world's top10 drug companies found that eight of them had warned ofpotential costs related to charges of corruption in overseasmarkets. Payments to government officials, includingstate-employed doctors, to obtain business are illegal under theU.S. Foreign Corrupt Practices Act and the UK Bribery Act.
GSK's 2013 Corporate Responsibility Report lists a total of161 staff violations of sales and marketing practices, resultingin 48 dismissals or separations and 113 documented warnings.
In total, 375 employees were dismissed or agreed to leavethe company voluntarily last year for various types ofmisconduct.
The level of dismissals is similar to that seen at Swissrival Novartis, which reported 357 dismissals andresignations related to misconduct in its 2013 annual report.
GSK faces its biggest challenge over corruption allegationsin China, where authorities in July accused it of funnelling upto 3 billion yuan ($483 million) to doctors and officials toencourage them to use its medicines in a case that rocked thepharmaceuticals industry.
Last week, the company said it was also investigatingallegations of bribery in Iraq related to a small number ofindividuals in the country.
($1 = 6.2113 Chinese Yuan)
($1 = 0.5980 British Pounds) (Additional reporting by Adrian Krajewski and Karen Rebelo inBangalore; Editing by Leslie Adler and Sophie Walker)
