Corrupt practice and sustainability reporting: Lifecycle perspective
Fuente:
Wiley Open Access
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Artículo Open Access |
| Veröffentlicht: |
Wiley
2024
|
| Schlagworte: | |
| Online-Zugang: | |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| _version_ | 1867010735342616576 |
|---|---|
| author | Saleh F. A. Khatib |
| author_facet | Saleh F. A. Khatib Saleh F. A. Khatib |
| collection | Wiley Open Access |
| contents | Corrupt practice and sustainability reporting: Lifecycle perspective Saleh F. A. Khatib Business Strategy & Development AbstractThe study employs a lifecycle perspective to investigate the relationship between corrupt practices and sustainability reporting. The final sample is composed of 1388 firms from four European countries, namely France, Germany, UK, and Sweden. Data were retrieved from the Thomson Reuters database from 2015 to 2022. The findings revealed that corruption significantly reduces sustainability disclosure across different life cycle stages, albeit with varying magnitudes, perhaps due to the misallocation of resources and lack of incentives. The findings also showed that the detrimental effects of corruption on sustainability reporting is most profound during the “Shake‐Out” stage of a company life cycle. By adopting a lifecycle perspective, the research offers a new and in‐depth understanding of corruption's impact on environmental disclosure, offering policymakers and regulators valuable insights into enhancing environmental and sustainability practices. 10.1002/bsd2.396 http://onlinelibrary.wiley.com/termsAndConditions#vor |
| doi_str_mv | 10.1002/bsd2.396 |
| format | Artículo Open Access |
| id | wiley_oa_10_1002_bsd2_396 |
| institution | Wiley Open Access |
| license_str_mv | http://onlinelibrary.wiley.com/termsAndConditions#vor |
| publishDate | 2024 |
| publisher | Wiley |
| record_format | wiley_oa |
| spellingShingle | Corrupt practice and sustainability reporting: Lifecycle perspective Saleh F. A. Khatib Business Strategy & Development Corrupt practice and sustainability reporting: Lifecycle perspective Saleh F. A. Khatib Business Strategy & Development AbstractThe study employs a lifecycle perspective to investigate the relationship between corrupt practices and sustainability reporting. The final sample is composed of 1388 firms from four European countries, namely France, Germany, UK, and Sweden. Data were retrieved from the Thomson Reuters database from 2015 to 2022. The findings revealed that corruption significantly reduces sustainability disclosure across different life cycle stages, albeit with varying magnitudes, perhaps due to the misallocation of resources and lack of incentives. The findings also showed that the detrimental effects of corruption on sustainability reporting is most profound during the “Shake‐Out” stage of a company life cycle. By adopting a lifecycle perspective, the research offers a new and in‐depth understanding of corruption's impact on environmental disclosure, offering policymakers and regulators valuable insights into enhancing environmental and sustainability practices. 10.1002/bsd2.396 http://onlinelibrary.wiley.com/termsAndConditions#vor |
| title | Corrupt practice and sustainability reporting: Lifecycle perspective |
| topic | Business Strategy & Development |
| url | https://onlinelibrary.wiley.com/doi/10.1002/bsd2.396 |