Ghazwani, M, Whittington, M and Helfaya, A (2023) Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms. Sustainability, 15 (6). 5155 - 5155. ISSN 2071-1050

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Abstract

<jats:p>This paper considers the anti-corruption disclosure reporting of the large UK-quoted extractive companies from 2003 to 2019. This period includes the introduction of the 2010 UK Bribery Act, which might be expected to influence corporate disclosure. It takes content analysis metrics from the environmental reporting literature, which is a more developed area of research, and considers an area with a higher volume of corporate disclosures. It applies these metrics to investigate the trends in corruption reporting over time and the impact of the introduction of the Act on reporting breadth and depth. We find that some of the metrics would appear to add more insight than others in this new context. We conclude that the volume of reporting has grown over time, but this would seem to be in breadth, more questions addressed rather than more depth to the answers given. There has been a step-change in reporting since the introduction of the Act, though concluding whether this has increased quality may depend on your perspective and interest as a user of the information.</jats:p>

Item Type: Article
Additional Information: © 2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).
Subjects: H Social Sciences > HA Statistics
H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce
Divisions: Faculty of Humanities and Social Sciences > Keele Business School
Depositing User: Symplectic
Date Deposited: 17 May 2023 12:24
Last Modified: 17 May 2023 12:24
URI: https://eprints.keele.ac.uk/id/eprint/12652

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