‘In the first decade of the 21st century, a wide range of corporate scandals opened the world’s eyes to greed, corruption and business fraud (UNGC, 2015). Although in existence for a long time (Ashforth and Gibbs, 1990; Aguilera and Vadera, 2008), concern with corruption has had a dramatic ascendance over the past two decades and is becoming one of today’s most pressing global and ethical problems (Sanyal and Samanta, 2004; Everett et al., 2006; UNGC, 2015) and a major social issue (Ashforth et al., 2008). Studies indicate that corruption is widespread in international business (Hauser and Hogenacker, 2014). According to the UNGC (2015, p.164) if corruption was an industry, it would be the third world’s largest, corresponding to 5% of global GDP or to USD 3 trillion.’ repositorio-aberto.up.pt/122841.pdf
‘There are many ways to fight corruption but transparency, which is defined by Vishwanath and Kaufmann (1999) as timely, reliable economic, social and political information which is accessible to all stakeholders, is considered one of the most important (Klitgaard, 1998; Halter et al., 2009). This thesis aims at a better understanding of transparency regarding corporate anti-corruption disclosure (hereafter AC disclosure) and on the causes and consequences of that type of social disclosure.’
Fighting corruption has become an integral part of any company’s social responsibility (Branco and Delgado, 2012) and it is already considered one of the essential pillars of corporate social responsibility (CSR) (KPMG, 2013).
‘Poluição Política’ | Happening participativo by Filipe Garcia with the collaboration of Camila O’Bo | Avenida dos aliados Porto Portugal PT ‘ESSAYS ON ANTI-CORRUPTION DISCLOSURE Doctoral Thesis in Business and Management Sciences Specialization in Accounting and Management Control Author Renata Blanc Esteves Bento de Melo. Porto PT’