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Determinants of corporate anti-corruption information disclosure: an application to the Spanish case

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dc.contributor.authorVázquez Oteo, Orencio
dc.contributor.authorCuesta González, Marta María de la
dc.contributor.authorPardo Herrasti, Eva
dc.date.accessioned2026-03-13T12:27:54Z
dc.date.available2026-03-13T12:27:54Z
dc.date.issued2026-03-06
dc.descriptionThe 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
dc.descriptionLa 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
dc.description.abstractThe 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.en
dc.description.provenanceMade available in DSpace on 2026-03-13T12:27:54Z (GMT). No. of bitstreams: 1 IJDG-D-24-00158_R3-2_MARTA MARIA DE LA CUESTA.pdf: 5046135 bytes, checksum: f6d2bbe69c21f76e168c451d79d1bd9d (MD5) Previous issue date: 2026-03-06en
dc.description.versionversión final
dc.identifier.citationVázquez-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
dc.identifier.doihttps://doi.org/10.1057/s41310-026-00368-w
dc.identifier.eissn1746-6539
dc.identifier.issn1741-3591
dc.identifier.urihttps://hdl.handle.net/20.500.14468/32115
dc.journal.titleInternational Journal of Disclosure and Governance
dc.language.isoen
dc.publisherSpringer
dc.relation.centerFacultad de Ciencias Económicas y Empresariales
dc.relation.departmentEconomía Aplicada
dc.rightsinfo:eu-repo/semantics/embargoedAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
dc.subject53 Ciencias Económicas
dc.subject.keywordsAnti-corruptionen
dc.subject.keywordsdisclosureen
dc.subject.keywordsaccountabilityen
dc.subject.keywordscorporate social responsibilityen
dc.subject.keywordscorporate governanceen
dc.subject.odsODS 10 - Reducción de las desigualdades
dc.subject.odsODS 16 - Paz, justicia e instituciones sólidas
dc.titleDeterminants of corporate anti-corruption information disclosure: an application to the Spanish caseen
dc.typeartículoes
dc.typejournal articleen
dspace.entity.typePublication
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relation.isAuthorOfPublication66549a85-3284-4b84-993e-46572705bb8c
relation.isAuthorOfPublication7d78b12d-ac7b-4ca0-b9cf-c151b0194ee2
relation.isAuthorOfPublication.latestForDiscoveryafcdf9a0-3c3a-4b8e-ae8f-12721941b1c0
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