The Influence of Political Factors in the Governance Environment of Countries for Corporate Anti-Corruption Transparency
DOI:
https://doi.org/10.21118/apgs.v17i1.15063Abstract
Research Objective: To verify the influence of factors associated with the governance environment of countries related to democracy, freedom of information and political instability for corporate programs to combat corruption, organizational transparency and disclosure of financial information in the countries where they operate.
Theoretical Framework: The research addresses aspects of Corporate Transparency, Anti-Corruption and Democracy, relating to topics of Freedom of Information and Political Instability.
Methodology: A survey with a quantitative approach was carried out in a sample of 224 companies from 35 countries, with a descriptive-explanatory typology, using non-parametric Mann-Whitney U tests as a way of identifying the existence of differences in the corporate anti-corruption information addressed by Transparency International between companies from countries with different governance conditions.
Results: The analysis indicated a high impact of factors related to democracy, freedom of information and political instability for anti-corruption programs. Democracy and freedom of information also showed a high impact on organizational transparency. No impact from the political instability factor was observed for organizational transparency or for country-by-country disclosure.
Originality: Although the importance of transparency has already been recognized as a way for companies to play their role in controlling corruption, the number of works that investigate the influence that the governance environment of countries has on the disclosure of anti-corruption practices by companies, especially by multinationals, is still quite limited.
Theoretical and Practical Contributions: It is recommended that government representatives, legislators and regulators properly implement incentive instruments of both a voluntary and mandatory nature, of an economic or compliance nature, aimed at increasing the levels of transparency of companies, in particular of multinationals, especially with regard to their organizational structures and financial information and payments made by them in the countries where they operate.
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