The purpose of the article The fight against corruption in Portugal: evidence from sustainable reports is to analyze the disclosure of information on the fight against corruption in sustainable reports of Portuguese companies. We analyzed the disclosure of anti-corruption in the sustainability reports of Portuguese companies in 2009, published on the BCSD Portugal website.
Thus, in developing the paper, three hypotheses about the association between disclosure and firm-specific variables were tested. Companies with higher visibility in terms of corruption risk (companies in more vulnerable sectors or state-owned enterprises) and companies that are linked to the United Nations Global Compact appear to be more concerned with improving the company’s image by disclosing this information.
Year of publication: 2016
Promoting Entity: Journal of Financial Crime – Published by Emerald