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 indicators from the Global Reporting Initiative version 4.0 to measure the extent of anti-corruption disclosures in 117 companies’ reports. Informed by a coercive isomorphism tenet drawn from the institutional theory, the authors propose that several institutional factors influence the extent of their voluntary disclosures. The findings reveal that a large degree of variability difference between (...) the average levels of anti-corruption disclosure in Thailand and the Philippines. The dependence on government tenders and foreign ownership are associated with the level of disclosure. Surprisingly, the United Nation Global Compact membership is not a significant determinant of anti-corruption reporting. This signifies that the membership in the international initiative does not correspond to individual company’s commitment to disclose anti-corruption information. In spite of significant efforts undertaken by global organizations to combat corruption, the level of anti-corruption disclosure is significantly different among the four countries under study. The disclosure of sensitive information such as the confirmed incidences of corruption cases requires careful consideration by the top management as it is subjected to legal implications and reputational risks. Thus, impression management can complement the coercive pressure in explaining the level of anti-corruption reporting. This study is among the first studies which explores the association between coercive factors and the level of anti-corruption disclosure in ASEAN region. (shrink)

Prior researches have highlighted challenges and variations arising from the requirements of research ethics committees and ethics governance systems across diverse research fields. This emphasizes the need to investigate how universities convey and implement research ethical practices. Research ethics plays a pivotal role in guiding the integration of ethical principles throughout all stages of research starting from its inception and planning to its completion and the dissemination of results. These practices encompass a range of considerations, reviews, guidelines, and processes aimed (...) at safeguarding the rights, dignity, health, safety, and privacy of research participants. Using the content analysis technique, this paper aims to analyse research ethical practices information on universities’ websites from three developed countries and developing countries respectively using the isomorphism conception. The findings suggest that the coercive, normative, and mimetic isomorphic pressures explain the research ethics governance practices. The ethical practices information was disclosed more on university websites of the developed countries. Suggestions to improve the university’s research ethics governance system for the post-COVID-19 era were provided in the paper. (shrink)