{"title":"Corporate Anti‐Corruption Disclosure and Corporate Sustainability Performance in the United Kingdom: Does Sustainability Governance Matter?","authors":"Ali Meftah Gerged, Rami Salem, Musa Ghazwani","doi":"10.1002/bse.4108","DOIUrl":null,"url":null,"abstract":"This research investigates the potential effects of companies' commitments to disclose their anti‐corruption efforts on their sustainability performance. Additionally, we aim to analyze whether the existence of a sustainability committee influences this relationship. To achieve these objectives, we gathered data from 5344 firm‐year observations of companies listed on the FTSE 350 index from 2008 to 2023. Our findings provide strong empirical support for a positive relationship between companies' anti‐corruption disclosures and their sustainability performance. Furthermore, our evidence suggests that the presence of a sustainability committee acts as a viable complement to anti‐corruption disclosures, driving improved sustainability performance. Our study highlights practical implications for organizations, regulators, and policymakers, and it opens avenues for future research.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"6 1","pages":""},"PeriodicalIF":12.5000,"publicationDate":"2024-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business Strategy and The Environment","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1002/bse.4108","RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0
Abstract
This research investigates the potential effects of companies' commitments to disclose their anti‐corruption efforts on their sustainability performance. Additionally, we aim to analyze whether the existence of a sustainability committee influences this relationship. To achieve these objectives, we gathered data from 5344 firm‐year observations of companies listed on the FTSE 350 index from 2008 to 2023. Our findings provide strong empirical support for a positive relationship between companies' anti‐corruption disclosures and their sustainability performance. Furthermore, our evidence suggests that the presence of a sustainability committee acts as a viable complement to anti‐corruption disclosures, driving improved sustainability performance. Our study highlights practical implications for organizations, regulators, and policymakers, and it opens avenues for future research.
期刊介绍：
Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.
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