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Fecha
2026-03-06
Derechos de acceso
info:eu-repo/semantics/embargoedAccess
Título de la revista
ISSN de la revista
Título del volumen
Editorial
Springer
Citas
Resumen
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.
Descripción
The registered version of this article, first published in “International Journal of Disclosure and Governance ", is available online at the publisher's website: https://doi.org/10.1057/s41310-026-00368-w
La versión registrada de este artículo, publicado por primera vez en “International Journal of Disclosure and Governance ", está disponible en línea en el sitio web del editor: https://doi.org/10.1057/s41310-026-00368-w
La versión registrada de este artículo, publicado por primera vez en “International Journal of Disclosure and Governance ", está disponible en línea en el sitio web del editor: https://doi.org/10.1057/s41310-026-00368-w
Categorías UNESCO
Palabras clave
Anti-corruption, disclosure, accountability, corporate social responsibility, corporate governance
Citación
Vázquez-Oteo, O., de la Cuesta-González, M. and E. Pardo (2026) Determinants of corporate anti-corruption information disclosure: an application to the Spanish case, International Journal of Disclosure and Governance https://doi.org/10.1057/s41310-026-00368-w
Centro
Facultad de Ciencias Económicas y Empresariales
Departamento
Economía Aplicada