The impact of corruption on companies' engagement in sustainability reporting practices: an empirical examination

AF Cicchiello, A Kazemikhasragh… - International Journal of …, 2023 - emerald.com
Purpose This paper aims to investigate whether the perceived level of corruption influences
companies' decision to address principles and standards aimed, inter alia, at fighting …

Corrupt practice and sustainability reporting: Lifecycle perspective

SFA Khatib - Business Strategy & Development, 2024 - Wiley Online Library
The study employs a lifecycle perspective to investigate the relationship between corrupt
practices and sustainability reporting. The final sample is composed of 1388 firms from four …

Corporate reporting on corruption: An international comparison

R Barkemeyer, L Preuss, L Lee - Accounting Forum, 2015 - Elsevier
Building on an institutionalist framework of the various organizational field-level pressures
on firms to engage with the challenge of corruption, we analyse anti-corruption disclosures …

Corruption and sustainability disclosure-firm performance sensitivity: an international evidence

S Barman, J Mahakud - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose The purpose of this study is to examine the nexus between sustainability
disclosure, corruption perception and firm performance through a cross country analysis …

A comparative study of anti-corruption practice disclosure among Malaysian and Indonesian Corporate Social Responsibility (CSR) best practice companies

C Joseph, J Gunawan, Y Sawani, M Rahmat… - Journal of cleaner …, 2016 - Elsevier
Corruption is a serious concern all over the world. Due to the limited amount of Corporate
Social Responsibility (CSR) research on specific issues such as bribery, this paper aims to …

Corporate disclosure on anti-corruption practice: A study of social responsible companies in the Gulf Cooperation Council

A Issa, A Alleyne - Journal of Financial Crime, 2018 - emerald.com
Purpose This paper aims to determine the extent of anti-corruption information disclosure in
the sustainability reports originating from Gulf countries. Design/methodology/approach This …

Corruption fight in the Czech Republic: sustainability reports evidence

T Kristek - Journal of Financial Crime, 2023 - emerald.com
Purpose The lack of transparency contributes to the growing corruption problem in various
spheres of society. This paper aims to analyse the sustainability report disclosures …

The fight against corruption in Portugal: evidence from sustainability reports

MC Branco, D Matos - Journal of Financial Crime, 2016 - emerald.com
Purpose–The purpose of this paper is to analyse the disclosure of information on the fight
against corruption in the sustainability reports of Portuguese companies …

Determinants of corporate anti-corruption disclosure: The case of the emerging economics

M Aldaz Odriozola, I Alvarez Etxeberria - Sustainability, 2021 - mdpi.com
Corruption is a key factor that affects countries' development, with emerging countries being
a geographical area in which it tends to generate greater negative effects. However, few …

Anti-corruption disclosure, corporate social expenditure and political corporate social responsibility: empirical evidence from Bangladesh

MAK Masud, M Rahman, MHU Rashid - Sustainability, 2022 - mdpi.com
Corruption is a major concern globally, particularly in developing countries, such as
Bangladesh, where it is the main obstacle to economic development. Corruption is also …