Corporate Disclosure on Anti-Corruption Practice: A study of Social Responsible

Journal of Financial Crime 10 (11):20-31 (2017)
Ayman Issa
Dongbei University of Finance and Economics
This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance in the reporting of conduct code, while reporting information on whistle-blowing was significantly less in comparison. Firms in Qatar and UAE ultimately release better informed reports; inclusive of detailed information on internal anti-corruption practices.
Keywords Anti-corruption disclosure  Arabian Gulf  Sustainability Reports  corporate governance  voluntary disclosure
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