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The purpose of this paper is to assess African performance for substantially reducing all forms of corruption and bribery on the continent by 2030, through the indicators for achieving Target 16.5 of the sustainable development goals (SDGs).

Drawing on the available and accessible relevant data from credible sources, this work quantifies, outlines and analyses the relationship between corruption/bribery and sustainable development as it applies primarily to sub-Saharan Africa; assesses the trends in the region through the official indicators for achieving Target 16.5 of the SDGs; and recommends other indicators for assessing ethical behaviour in African political, administrative and business leadership and institutions for achieving sustainable development and improved ethical performance towards significant reductions in all manifestations of bribery and corruption on the continent by 2030.

Corruption and bribery are found to affect all SDG-related sectors, undermining development outcomes and severely compromising efforts to achieve the SDGs in Africa. Consequently, prioritising corruption reduction including from money laundering, bribery and other illegal activities is a necessary requirement for achieving sustainable development, good governance, building effective and inclusive institutions as required by SDG 16, and funding the achievement of the SDGs.

The main value of the paper is the insights it provides through the very comprehensive compilation of statistical information that quantifies, and with analysis, the corruption/bribery avenues and the resultant deleterious effects on sustainable development in Africa.

This paper aims to explore the extent of anti-bribery disclosures in the annual reports of the banks listed on UAE financial markets by differentiating between Islamic and conventional banks and examine the effect of anti-bribery disclosure on bank’s performance.

This study uses in the first stage the content analysis to explore the extent of anti-bribery disclosure in the annual reports of the banks. In the second stage, the dynamic panel two-step robust system has been applied to study the impact of the anti-bribery disclosure on banking performance.

The empirical results show that the anti-bribery disclosure is at low levels for all banks and that there are no significant differences in overall anti-bribery disclosure between the two banking systems while there are significant differences in “anti-bribery human resources practices” between Islamic and conventional banks. The dynamic panel data results show that the association between the anti-bribery disclosure and the bank’s performance is not significant as this kind of information is not clearly disclosed in the annual reports of the banks.

The study suggests to the UAE central bank and financial markets regulators to design a framework of anti-corruption disclosure by considering the international anti-corruption regime as an effort to respond to the international development of the bribery practices.

Anti-bribery concerns all the banks over the world and this research is the first study that constructs an index to measure the anti-bribery disclosure and helps in providing the status of the banking industry in terms of anti-bribery disclosure within an emerging market in the objective to improve the transparency in combatting the bribery.

The Organization for Economic Cooperation and Development Convention on Combating Bribery of Foreign Public Officials in International Business Transactions went into effect in 1999. The convention is important since its signatories account for most of the world’s exports and foreign investment. Thus bribery is no longer an acceptable standard for international competition. Companies engaged in international business must understand the provisions of the Convention and take affirmative steps for compliance. Otherwise the firm and its employees risk criminal prosecution in their home country. This article discusses the issues global businesses must consider for planning under the OECD Convention.

Examines the ethical problems within international purchasing and sales interactions. Bribery is identified as the major problem, though this is only true in North‐South trade, and ignores evidence of unethical practices in the interactions between purchasing and sales generally. Business people in the North tend to adopt double standards when criticizing the acceptance of bribery in some cultures, while ignoring the unethical practices in their own cultures. An interaction approach avoids cultural relativism, by seeing gifts and entertaining as a necessary part of the development of personal relationships which characterize successful international business relationships. It seems that a majority of international business transactions take place without the intervention of unethical inducements. Furthermore, the development and introduction of codes of ethics as well as the work of organizations such as Transparency International all suggest the climate is changing to one more supportive of high ethical standards.

Purpose – This chapter examines how irresponsible corporate activities (environmental pollution, human rights abuses, tax evasion, corruption and contract scandals) of some multinational oil companies in the Niger Delta influence stakeholders’ perception of their image/reputation in Nigeria.

Methodology – The objective of this chapter is accomplished through the review of literature on the activities of multinational oil corporations in the Niger Delta, supported by qualitative interviews and analysis of archival materials.

Findings – Three important findings emerged from this study. First, the participants were fully aware of the irresponsible behaviours of oil corporations in the Niger Delta, and some oil corporations were involved in these illicit acts. Second, the analysis of archival materials supports the participants' views with reference to the identities of the corporations involved in these criminal acts. Third, the absence of a strong corporate governance system in Nigeria makes it possible for the officials of oil corporations to tactically circumvent the law by involving in a maze of sophisticated corrupt acts.

Research/practical implications – The implication for the academics and practitioners is evident when a corporation implements corporate social responsibility dutifully; it generates positive impact on its corporate reputation rating. Conversely, when a corporation engages in irresponsible corporate misbehaviours, it attracts negative consequences on its reputation.

Originality – The originality of this chapter lies in the fact that it is the first empirical study to examine the impact of corporate social irresponsibility on the image/reputation of multinational oil corporations in Nigeria.

The purpose of the paper is to unveil the relationship between corruption and economic growth in Bangladesh.

The paper is designed to combine both theory and empirical work.

Bangladesh poses a positive relation between corruption and growth. This relationship has been significant since 1977 when Bangladesh embarked on a market economy and unleashed private investment, but failed to implement corresponding reforms in bureaucracy and major public utilities. As a result, consumers with rising income and producers with thriving business opportunities confronted public regulatory bodies for utilities and permits, and indulged in increasing corruption. Thus, both corruption and economic growth increased with the pace of privatisation and the market economy in Bangladesh. Hence, a positive association between corruption and growth, though spurious and co‐incidental, becomes apparent.

A bigger sample size for survey can be covered in the future.

While corruption does not foster growth, it greases the wheels of commerce in Bangladesh's regulation‐heavy systems that would otherwise impede businesses.

It can be argued that Bangladesh has the potentials to make growth performance even brighter if corruption can be further reduced through comprehensive liberalisation and bureaucratic reform.

Conventional wisdom suggests that corruption impedes economic growth. But this relationship is not that simple and straight forward in Bangladesh as it initially appears to be. Other institutional factors must be addressed before spurring growth in the country. This finding has implications to the development policymakers of Bangladesh or other emerging economies that experience both high growth and high corruption.

The purpose of this paper is to identify and analyze the strategic decisions, especially those focused on smart governance, that have been implemented by the cities of Buenos Aires (Argentina), Medellín (Colombia) and Mexico City (Mexico) and how they have impacted the Sustainable Development Goals (SDGs).

Using a qualitative approach and a descriptive scope, this manuscript follows a multiple case study methodology that was primarily based on the analysis of archival records and documentation using pattern-matching and cross-case synthesis as analytical techniques.

Observed cities share three main characteristics when implementing smart governance strategies linked to SDG 16: technology-based solutions to solve recent and long-lasting societal problems; broad, diverse and active citizen participation; and a socio-technical approach toward smart governance and SDG 16.

This paper points out the linkages between smart governance and SDGs in emerging markets’ smart cities. The findings of this study indicate the need to promote socio-technical approaches – rather than merely technical perspectives – to achieve SDG 16. Hence, citizen participation, open government and co-creation initiatives are key to the promotion of more inclusive and solid institutions.

The most important contribution of this study is to identify the strategic initiatives developed by three leading smart cities in Latin America from the smart governance point of view and their relationship with the SDGs, which is useful because it contributes to expanding our understanding of smart governance from practical experiences.

El propósito de este manuscrito es identificar y analizar las decisiones estratégicas, especialmente aquellas enfocadas en la gobernanza inteligente, que han sido implementadas por las ciudades de Buenos Aires (Argentina), Medellín (Colombia) y Ciudad de México (México), y cómo han impactado en los Objetivos de Desarrollo Sostenible (ODS).

Utilizando un enfoque cualitativo y un alcance descriptivo, este manuscrito sigue una metodología de estudio de casos múltiples que se basó principalmente en el análisis de registros de archivo y documentación utilizando la comparación de patrones y la síntesis cruzada de casos como técnicas analíticas.

Las ciudades observadas comparten tres características principales al implementar estrategias de gobernanza inteligente vinculadas al ODS 16: soluciones basadas en tecnología para resolver problemas sociales recientes y duraderos; participación ciudadana amplia, diversa y activa; y un enfoque socio-técnico hacia la gobernanza inteligente y el ODS16.

Este documento señala los vínculos entre la gobernanza inteligente y los ODS en el contexto de las ciudades inteligentes de los mercados emergentes. Los hallazgos de este estudio indican la necesidad de promover enfoques sociotécnicos -en lugar de perspectivas meramente técnicas- para el logro del ODS16. Por lo tanto, las iniciativas de participación ciudadana, gobierno abierto y cocreación son claves para la promoción de instituciones más inclusivas y sólidas.

La contribución más importante de este estudio es identificar las iniciativas estratégicas desarrolladas por tres ciudades inteligentes líderes en América Latina desde el punto de vista de la gobernanza inteligente y su relación con los ODS, lo cual es útil porque contribuye a ampliar nuestra comprensión. de gobernanza inteligente a partir de experiencias prácticas.

O objetivo deste manuscrito é identificar e analisar as decisões estratégicas, especialmente aquelas focadas na governança inteligente, que foram implementadas nas cidades de Buenos Aires (Argentina), Medellín (Colômbia) e Cidade do México (México), e como elas impactaram os Objetivos de Desenvolvimento Sustentável (ODS).

Utilizando uma abordagem qualitativa e um escopo descritivo, este manuscrito segue uma metodologia de estudo de casos múltiplos que se baseou principalmente na análise de documentos e registros arquivísticos usando correspondência de padrões e síntese de casos cruzados como técnicas analíticas.

As cidades observadas compartilham três características principais ao implementar estratégias de governança inteligente vinculadas ao ODS16: soluções baseadas na tecnologia para resolver problemas sociais recentes e duradouros; participação cidadã ampla, diversificada e ativa; e uma abordagem sociotécnica para governança inteligente e ODS16.

Este artigo aponta as ligações entre governança inteligente e ODS no contexto das cidades inteligentes dos mercados emergentes. Os resultados deste estudo indicam a necessidade de promover abordagens sociotécnicas – mais do que perspectivas somente técnicas – para o alcance dos ODS16. Assim, a participação cidadã, o governo aberto e as iniciativas de cocriação são fundamentais para a promoção de instituições mais inclusivas e sólidas.

A contribuição mais importante deste estudo é identificar as iniciativas estratégicas desenvolvidas por três cidades inteligentes líderes na América Latina do ponto de vista da governança inteligente e sua relação com os ODS, o que é útil porque contribui para ampliar nosso entendimento de governança inteligente a partir de experiências práticas.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

The Australia–China business relationship is immensely important for the economic prosperity and living standards of both the countries. There are major differences in business culture between the two countries – Australia from the Global South with Anglo Imperial business traditions and practices, compared with the fast-developing economic might of China, the largest country by population and economic scale in the Far East. China is currently experiencing a crackdown on corruption under President Xi Jinping which started in 2012. Gift giving, guanxi (significant relationships), bribery and corruption are some of the biggest business relationship management issues between Australia and China. Appropriate gift giving and guanxi are distinguished here from bribery and corruption. Guanxi has been associated in the business and academic literature with deterioration in business ethics practices, including bribery and corruption – however, the literature also notes that this does not need to be the case. Following a review of the institutional setting and the literature here, a series of research propositions are developed that provides a framework within the whole ethics of governance regime for a corporation to manage bribery and corruption challenges for corporations. This framework can be used for Australian Stock Exchange, Hong Kong Stock Exchange listed companies which have legal systems parented in the United Kingdom; elements of the model may be useful in the China business setting.