Persona:
Vázquez Oteo, Orencio

Foto de perfil
Dirección de correo electrónico
ovazquez@cee.uned.es
ORCID
0000-0003-3600-1884
Fecha de nacimiento
Proyectos de investigación
Unidades organizativas
Puesto de trabajo
Apellidos
Vázquez Oteo
Nombre de pila
Orencio
Nombre

Filtros

2023 - 20263
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Mostrando 1 - 3 de 3
  • Miniatura
    Publicación
    Determinants of corporate anti-corruption information disclosure: an application to the Spanish case
    (Springer, 2026-03-06) Vázquez Oteo, Orencio; Cuesta González, Marta María de la; Pardo Herrasti, Eva
    The objective of this study is to examine the extent to which Spanish IBEX 35 companies are accountable for their anti-corruption efforts and the factors that influence the depth and quality of the information they report. The research analyzes how companies report on their management of corruption risks, the measures they have implemented to prevent them, and whether the appearance of negative news in the media and the level of exposure to corruption risks based on sector of activity and geographical presence have a positive influence on the quality of the information provided. The analysis is based on a holistic and multidimensional view of the concept of corporate corruption, which includes new aspects related to tax fraud, lobbying, independence of directors, conflicts of interest, external audit and unfair competition, in addition to those already analyzed in other studies, and allows a detailed assessment of how companies deal with corruption risks and the measures they take to prevent them, based on the information they disclose. The study shows that Spanish companies pay little attention to this issue in their sustainability reports and that, unlike other social or environmental dimensions, greater exposure to risk and media coverage do not seem to be determining factors in reporting on corruption. It also shows that regulation is a relevant factor in the level of information provided, suggesting that precise and detailed regulation can improve the quality of information disclosed. The implications of the study are significant for regulators and companies. It underscores the need for more specific regulation to guide companies on what anti-corruption information they should disclose, thus enabling regulators to formulate more detailed and effective reporting standards. It also suggests that more transparent disclosure can help companies better manage corruption risks and strengthen their corporate governance.
  • Miniatura
    Publicación
    Lucha contra la corrupción desde la responsabilidad social corporativa. Propuesta de un marco de rendición de cuentas en corrupción
    (Universidad Nacional de Educación a Distancia (España). Escuela Internacional de Doctorado. Programa de Doctorado en Economía y Empresa, 2023) Vázquez Oteo, Orencio; Cuesta González, Marta María de la
  • Miniatura
    Publicación
    Corporate corruption management: A proposal for an accountability framework
    (Universida de Murcia, 2025-01-02) Cuesta González, Marta María de la; Vázquez Oteo, Orencio; Garcia-Torea, Nicolas; Universidad de Murcia; https://orcid.org/0000-0003-4301-3517
    This study develops an anti-corruption accountability framework covering relevant thematic aspects and in-dicators that stakeholders require to assess firms commitment to fighting corrupt practices. Relying on dialo-gic accountability premises, the study performs a research engagement exercise with Spanish stakeholdersorganized in two phases to gather and integrate their multiple views. First, semi-structured interviewswere held with actors representing relevant constituencies to identify key thematic aspects to assess firmsanti-corruption. Second, a focus group was organized with representatives of information users to define aset of suitable indicators to evaluate those aspects. The resulting anti-corruption accountability frameworkconsists of 68 indicators that evaluate 27 key thematic aspects grouped into four overarching blocks. Byhelping make corporations accountable for managing corruption, the study offers insights to policy-makersand managers, particularly in the EU, where firms are mandated to report on anti-corruption. From amethodological perspective, the study shows the instrumentality of dialogic accountability to design spaceswhere firms and stakeholders can collaboratively interact and discuss the information the former shouldprovide to allow the latter to assess corporate commitment on social and environmental topics, such asanti-corruption.