Corporate reporting on corruption: An international comparison

被引：55

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

页码：349 / 365

页数：17

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