Un Estudio sobre el nivel de revelación de información sobre la corrupción en las memorias de sostenibilidad de las empresas españolas firmantes del pacto mundial
Abstract
Since it first came to prominence in the 1970's, corruption has been the subject of a growing number of academic studies from the viewpoints of various disciplines. The fight against corruption was given a legislative boost with the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions, and with the United Nations Convention Against Corruption, signed in December 2003, which is the first world-wide instrument to be agreed upon in this area. This study also looks at internal regulations developed by international organizations, in the form of the 10th Principle Against Corruption of the UN Global Compact, dealing with corruption. As with the other nine principles, companies are encouraged to report on their progress in the implementation of the 10th Principle through progress reports that include: Descriptions of practical actions taken to implement the principles; and Measurements of results. For reporting on the measurement of results, the Global Compact recommends the use of the indicators in the GRI or Global Reporting Initiative. This paper also seeks to analyze how the Spanish firms signed up to the UN Global compact report on corruption in their sustainability reports through GRI (2002) indicator SO2.
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