Corporate reporting on corruption: An international comparison

Ralf Barkemeyer, Lutz Preuss, Lindsay Lee

Research output: Contribution to journalArticlepeer-review

35 Citations (Scopus)
4 Downloads (Pure)

Abstract

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.
Original languageEnglish
Pages (from-to)349-365
Number of pages17
JournalAccounting Forum
Volume39
Issue number4
Early online date10 Nov 2015
DOIs
Publication statusPublished - 1 Dec 2015

Keywords

  • Anti-corruption
  • Institutional theory
  • Organizational fields
  • Sustainability reporting
  • international comparison

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