The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Business Conduct Incidents: Promoting Transparency Through Sustainability Standards
|
|
Author(s): Cristiana Ribeiro (DEGEIT, Universidade de Aveiro, Portugal)and Cecília Carmo (ISCA-UA and GOVCOPP, University of Aveiro, Portugal)
Copyright: 2023
Pages: 36
Source title:
Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility
Source Author(s)/Editor(s): Carlos Flórido Lopes (DEGEIT, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF-IPCA), Polytechnic Institute of Cávado and Ave, Portugal), Augusta Ferreira (ISCA-UA, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF-IPCA), Polytechnic Institute of Cávado and Ave, Portugal), Carlos Ferreira (DEGEIT and LASI/IEETA, University of Aveiro, Portugal), Helena Inácio (ISCA-UA and GOVCOPP, University of Aveiro, Portugal)and Carlos Santos (ISCA-UA, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF-IPCA), Polytechnic Institute of Cávado and Ave, Portugal)
DOI: 10.4018/978-1-6684-7885-1.ch006
Purchase
|
Abstract
Business conduct incidents like corruption have become a global ethical problem. In line with the suggested amendments to Directive 2014/95/EU, which resulted in the new corporate sustainability reporting directive, the European Commission has appointed the European Financial Reporting Advisory Group (EFRAG) to establish European sustainability reporting standards (ESRS). This study draws on the recent ESRS G1 Business Conduct published by EFRAG, which requires disclosure of information related to the prevention and detection of corruption and bribery, to provide a comprehensive analysis of this topic. To this end, several existing definitions of “corruption” and related terms are presented, and an overview of the European initiatives on disclosure of information on business conduct is provided. This research aims to contribute to a greater knowledge of the subject of corruption, opening the way for professionals and academics who are interested in the subject.
Related Content
|
Abreeza Batool, Shajara Ul-Durar, Noman Arshed.
© 2026.
34 pages.
|
|
Aleksandra Dunford, Shajara Ul-Durar, Shabana Naveed, Kae Reynolds.
© 2026.
44 pages.
|
|
Rupam Hazra.
© 2026.
32 pages.
|
|
Deepak Gupta, D. Halaswamy, Geetha A. M., Anubha Srivastava, Sandeep Arya, V. Karthiga, Suvarna Patil.
© 2026.
32 pages.
|
|
Rahul Thapa, Vaishnavi Maniyar, Pranathi Sistla, Rajveer S. Rawlin.
© 2026.
28 pages.
|
|
Claudia Gimeno, Sira Abenoza.
© 2026.
34 pages.
|
|
Md. H. Asibur Rahman, Md. Siddikur Rahman, S. M. Akramul Kabir.
© 2026.
40 pages.
|
|
|