Corporate sustainability reporting in Europe: A scoping review

T Dinh, A Husmann, G Melloni - Accounting in Europe, 2023 - Taylor & Francis
This paper provides a scoping review of European sustainability reporting studies. Previous
sustainability studies do not offer a comprehensive discussion of features key to the …

The impact of religiosity and corruption on CSR reporting: The case of US banks

A Chantziaras, E Dedoulis, V Grougiou… - Journal of Business …, 2020 - Elsevier
In this paper, we provide insights into CSR disclosure strategies by bringing to the fore the
important role played by contextual factors. We examine the impact of religiosity upon the …

The supply-side of corruption: a review of scenario, causes and prevention measure

NM Mahmud, IS Mohamed, R Arshad - Journal of Financial Crime, 2022 - emerald.com
Purpose This paper aims to provide a proper understanding of corruption in the private
sector, also known as the supply-side of corruption. It also presents the causes of corrupt …

[HTML][HTML] Do corporate anti-bribery and corruption commitments enhance environmental management performance? The moderating role of corporate social …

AA Sarhan, AM Gerged - Journal of Environmental Management, 2023 - Elsevier
This study aims to examine the potential impact (substantive or symbolic) of firms' anti-
bribery and corruption commitments (ABCC) on environmental management performance …

Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality

RIA Salem, M Ghazwani, AM Gerged… - International Journal of …, 2023 - emerald.com
Purpose Building upon institutional pressures on firms to deal with corruption, this study
aims to investigate the association between a firm's engagement with anti-corruption …

Coercive pressures and anti-corruption reporting: the case of ASEAN countries

TK Sari, FR Cahaya, C Joseph - Journal of Business Ethics, 2021 - Springer
This paper aims to investigate the extent of anti-corruption reporting by ASEAN companies
and examine whether coercive factors influence the level of disclosure. The authors adopt …

Board directors' expertise and corporate corruption disclosure: The moderating role of political connections

MAK Masud, SM Bae, J Manzanares, JD Kim - Sustainability, 2019 - mdpi.com
Professional expert directors extensively influence corporate corruption disclosure (CCD),
while higher political connections may exacerbate corporate management. This study …

Corporate social responsibility disclosures, traditionalism and politics: A story from a traditional setting

S Uddin, J Siddiqui, MA Islam - Journal of Business Ethics, 2018 - Springer
This paper demonstrates the political perspective of corporate social responsibility (CSR)
disclosures and, drawing on Weber's notion of traditionalism, seeks to explain what …

Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100

M Ghazwani, I Alamir, RIA Salem… - International Journal of …, 2024 - emerald.com
Purpose This study aims to examine the impact of corporate governance (CG) on anti-
corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it …

[HTML][HTML] Modern slavery statements: From regulation to substantive supply chain reporting

S Schaper, I Pollach - Journal of Cleaner Production, 2021 - Elsevier
Recent years have seen a renewed focus on labor standards in the supply chain, prompted
by legislation that requires firms to provide an account of their efforts to combat modern …