Cooperation is a spectrum, and the credit available depends on where an organisation sits on it.
Timeliness. Cooperation that begins after the government has developed the facts is worth little. Early engagement, before the investigation is mature, carries most of the value.
Preservation and production. Prompt preservation, defensible collection, and production in a usable form on an agreed schedule, including of material located abroad subject to local law constraints.
Facts about individuals. Most policies condition organisational credit on identifying the individuals involved and providing the facts about their conduct. This is the most difficult element in practice, because it requires the organisation to inculpate its own people.
Making witnesses available, including employees abroad and, where possible, former employees.
Not obstructing. Overbroad privilege assertions, delayed productions, inaccurate statements and inadequate searches are treated as the absence of cooperation and sometimes as obstruction.
Costs. Cooperation accelerates civil exposure, produces a factual record usable by private plaintiffs, strains relationships with employees, and is expensive.
Remediation is assessed alongside cooperation and is frequently the more important half, because it addresses whether the conduct will recur.