Search the World's Largest Database of Information Science & Technology Terms & Definitions
InfInfoScipedia LogoScipedia
A Free Service of IGI Global Publishing House
Below please find a list of definitions for the term that
you selected from multiple scholarly research resources.

What is Anti-Corruption Practices

Chapter 6
Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility
They must be created and adapted by the organizations, considering their characteristics, to prevent corrupt practices.
Published in Chapter:
Business Conduct Incidents: Promoting Transparency Through Sustainability Standards
Cristiana Ribeiro (DEGEIT, Universidade de Aveiro, Portugal) and Cecília Carmo (ISCA-UA and GOVCOPP, University of Aveiro, Portugal)
Copyright: © 2023 |Pages: 36
DOI: 10.4018/978-1-6684-7885-1.ch006
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.
Full Text Chapter Download: US $37.50 Add to Cart
eContent Pro Discount Banner
InfoSci OnDemandECP Editorial ServicesAGOSR