Corporate reporting on corruption: An international comparison

被引：54
作者：
Barkemeyer, Ralf [1 ]
Preuss, Lutz [2 ]
Lee, Lindsay [3 ]
机构：
[1] KEDGE Business Sch Bordeaux, 680 Cours Liberat, F-33405 Talence, France
[2] Univ E Anglia, Norwich Business Sch, Norwich NR4 7TJ, Norfolk, England
[3] Univ Leeds, Sch Earth & Environm, Leeds LS2 9JT, W Yorkshire, England
来源：
ACCOUNTING FORUM | 2015年 / 39卷 / 04期
关键词：
Anti-corruption; Institutional theory; International comparison; Organizational fields; Sustainability reporting;
D O I：
10.1016/j.accfor.2015.10.001
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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 across a sample of 933 sustainability reports. Such reporting complements anti-corruption initiatives, as it allows the company to demonstrate its commitment. Our results show clear country- and sector-level differences in the extent to which companies communicate their anti-corruption engagement. However, the more a company is exposed to corruption, the less likely it appears to openly communicate its anti-corruption engagement. Hence, our results cast doubt on the effectiveness of anti-corruption disclosures as part of wider sustainability reporting. (C) 2015 Elsevier Ltd. All rights reserved.
引用
收藏
页码：349 / 365
页数：17
相关论文
共 106 条
  • [1] Explaining corruption The role of national culture and its implications for international management
    Akbar, Yusaf H.
    Vujic, Vukan
    [J]. CROSS CULTURAL MANAGEMENT-AN INTERNATIONAL JOURNAL, 2014, 21 (02) : 191 - 218
  • [2] [Anonymous], 1990, ADV PUBLIC INTEREST
  • [3] [Anonymous], 2002, BUS SOC REV, V107, P98
  • [4] Argandona A., 2001, BUSINESS ETHICS EURO, V10, P163, DOI DOI 10.1111/1467-8608101-1-00227
  • [5] Bardhan P, 1997, J ECON LIT, V35, P1320
  • [6] On the effectiveness of private transnational governance regimes-Evaluating corporate sustainability reporting according to the Global Reporting Initiative
    Barkemeyer, Ralf
    Preuss, Lutz
    Lee, Lindsay
    [J]. JOURNAL OF WORLD BUSINESS, 2015, 50 (02) : 312 - 325
  • [7] Corporate reporting on solutions to wicked problems: Sustainable land management in the mining sector
    Barlzemeyer, Ralf
    Stringer, Lindsay C.
    Hollins, James A.
    Josephi, Ferdinand
    [J]. ENVIRONMENTAL SCIENCE & POLICY, 2015, 48 : 196 - 209
  • [8] Baskin J., 2006, J CORPORATE CITIZENS, V24, P29, DOI DOI 10.9774/GLEAF.4700.2006.WI.00006
  • [9] Bribery in International Business Transactions
    Baughn, Christopher
    Bodie, Nancy L.
    Buchanan, Mark A.
    Bixby, Michael B.
    [J]. JOURNAL OF BUSINESS ETHICS, 2010, 92 (01) : 15 - 32
  • [10] Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies
    Belal, Ataur Rahman
    Cooper, Stuart M.
    Roberts, Robin W.
    [J]. ACCOUNTING FORUM, 2013, 37 (02) : 81 - 91
12345678910