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Illicit enrichment refers to the unjustified increase in the assets of a public official. Criminalisation of illicit enrichment is required under Article 20 of the United Nations Convention Against Corruption, and as a State Party, South Africa is thus expected to deal effectively with illicit enrichment as an offence. This paper aims to address different approaches of various jurisdictions to deal with illicit enrichment and discusses the elements of the crime, drawing on a South African perspective, to determine how illicit enrichment can be criminalised in South Africa.

The research methodology used was a critical analysis of the definition and elements of the crime, as well as the global action taken to implement this offence. A comparative analysis was used to compare international frameworks with those of South Africa to conclude on the practicality and challenges of introducing the offence of illicit enrichment.

It was found that an element of the crime, in particular the lack of justification, has been a primary point of criticism, as it is claimed that illicit enrichment laws reverse the burden of proof when an accused is required to prove the legitimacy of his or her assets. However, this issue is not insurmountable in the South African context, and the paper concludes that the criminalisation of illicit enrichment is possible, as South Africa possesses the necessary legislation and case law to support such measure.

This paper contributes to the scholarly research on criminalising illicit enrichment in South Africa.

Corruption and earnings management remain a serious concern across the globe. In addition, corporate disclosure of anti-corruption practices is still in its infancy in developing and emerging countries. Therefore, the purpose of this study is to examine the effect of anti-corruption disclosure (ACD) on earnings management (EM) among listed firms in the East Africa Community (EAC) partners states.

The study used an ACD check list developed from recent studies and the Global Reporting Initiative (GRI-205) standard on anticorruption reporting. The sample comprised 58 firms listed across EAC partner states stock/securities exchanges over the period between 2013 and 2022. The hypothesis was tested using the ordinary least squares (OLS) method.

This study found low level of ACD among the selected firms. The regression results revealed a negative relationship between ACD and EM. The results are robust to alternative panel data estimation methods and a proxy measure of EM.

To the best of the author’s knowledge, this is the first paper that empirically examines the effect of ACD on EM in the EAC, thus making a contribution to the existing literature.

Critical examination of Bangladeshi laws related to workers’ rights in the garment industry. This paper aims to examine the impact of foreign direct investment (FDI) on the protection of garment workers’ rights in Bangladesh, analyzing how international investment practices influence labor standards and the overall well-being of workers in the garment industry.

In this study, qualitative and analytical methods has been used to analyze legal frameworks related to labor rights in Bangladesh and BITs.

The findings indicate a need to strengthen the current legal framework to better protect workers' rights in Bangladesh. The study also provides recommendations for the relevant authorities to improve the existing laws.

Novel idea critically evaluating the Bangladeshi legal framework in the context of foreign direct investment and implications for worker's rights.

The purpose of this paper is to bring clarity to the concept of piercing the veil of incorporation in Mauritius. This will allow students, researchers, academics and practitioners to engage further in research on the topic of incorporation of companies.

To conduct the study, the doctrinal legal research approach will be used. The inquiry will examine the numerous laws and case laws that permit the lifting of the corporate veil, so exposing the agents of the corporation to accountability on both a criminal and civil level. A comparison of Mauritius and the UK legal systems will be conducted to assess the efficacy of the former.

There are significant loopholes in the legislative framework of Mauritius regarding various corporate offences that are highly encouraged because of the limited circumstances under which courts may lift the corporate veil. There is a need for specific legislation to be enacted by Parliament to address these specific offences. Inspiration should be drawn from the UK’s robust legislative framework on the matter.

Literature on the subject in Mauritius deals mostly with factual information on the doctrine of separate legal personality and the various exceptions under which the veil of incorporation may be lifted. However, there is a scarcity of research on the various fraudulent activities and their implications on the company that go unnoticed and unpunished because of loopholes in the legal framework. This paper attempts to fill this important gap.

This paper aims to explore the potential role of digitalization in reshaping Botswana's assets and liabilities declaration system. Digitalization presents opportunities to not only improve efficiencies in how services are delivered and citizens are engaged but also to integrate innovative ways to combat wicked problems such as illicit enrichment and conflicts of interest in the public service.

This qualitative paper adopts an exploratory research design to investigate how digital technologies can be used to enhance anti-corruption reforms in a developing country context. Primary data, focusing on the shortcomings and successes of Botswana’s asset declaration system, were collected from interviews with key policy actors in Botswana’s anti-corruption landscape, whereas secondary data were drawn from documents such as official reports, news and social media reports and available literature on the topics of digitalization and anti-corruption reforms. A comparative case study approach is used, highlighting successes and challenges in the use of electronic disclosure systems in Georgia, Ukraine and South Africa.

The analysis provides insights into the potential benefits and challenges associated with the integration of digital technologies in the asset and liability declaration process. The integration of digital technologies in the anti-corruption efforts of Georgia, Ukraine and South Africa has contributed to the development of robust electronic declaration systems. However, political resistance, costs, technical capacity and verification processes are identified as some of the core challenges confronting agencies tasked with implementing asset declaration systems.

The political and socio-economic contexts in the country case studies presented are distinct, as are the challenges posed by corruption. Although Botswana can gain insights from the implementation experiences of Georgia, Ukraine and South Africa, policymakers and implementers need to take into account these subtleties and their potential influence on the success or failure of a similar system. The research has implications for policy and practice by proposing an alternative approach to the implementation of Botswana’s asset declaration system. This will be of interest to policymakers, anti-corruption activists and scholars.

To the best of the authors’ knowledge, prior research has not studied the relationship between digitalization and anti-corruption reforms in Botswana. This paper contributes to the dearth of knowledge regarding the role of digitalization as a driver of anti-corruption reforms. The paper informs policy decisions related to the implementation of digital transformation initiatives in line with Botswana’s anti-corruption and digital transformation agendas.

Corruption and manipulation of earnings remain a serious concern all over the globe. In addition, corporate disclosure of anticorruption information is still in its infancy in developing and emerging countries. Studies have also highlighted the importance of female directors in corporate disclosures and mitigating earnings management (EM). Therefore, the purpose of this study is to examine the moderating effect of board gender diversity on the relationship between anticorruption disclosure (ACD) on EM among listed firms in the East Africa Community (EAC) partners states.

The study used an ACD check list developed from recent studies and the Global Reporting Initiative (GRI) 205 on anticorruption reporting standards. The sample comprising of 58 firms listed across EAC partner states stock/securities exchanges over the period between 2013 and 2022. The hypotheses were tested using the fixed effect regression model.

This study found low disclosure of anticorruption practices among the selected firms. The regression results revealed that ACD and board gender diversity negatively affected EM. In addition, the study found that board gender diversity moderated the relationship between ACD and EM. The study used the system generalized method of moment (GMM) model to address endogeneity concerns.

The study will help policymakers and accounting standards setters in determining if mandatory ACD can reduce harmful EM practices. Furthermore, the findings can be helpful to corporate governance standards setters in deciding whether to implement gender quotas to enhance the effect of ACD on EM.

To the best of the author’s knowledge, this is the first paper that empirically examines the effect of ACD on EM in EAC. The study further adds to the empirical literature by assessing the moderating effect of board gender diversity, which has not been examined by earlier studies on ACD and EM.

Corruption is one of the main facilitators of increased wildlife crime in South Africa. It is important to look at the current legislative framework to determine how wildlife crime can be combated effectively. This paper aims to provide an analysis of the process of wildlife crime, focusing on wildlife poaching and trafficking role players and critically analyses the legislation in place to combat the phenomenon.

A critical analysis of existing literature such as case law, legislation, peer-reviewed publications and electronic articles was used to identify the legislation and processes for the prevention of wildlife crime in South Africa. Common denominators were identified in these sources to provide a baseline for examining wildlife crime.

Wildlife criminals rely extensively on corruption during all facets of their trafficking schemes. The use of traditional environmental laws is not effective in dismantling wildlife trafficking networks, as prosecuting those in the upper echelons is often challenging. The extensive reliance on corruption during all facets of wildlife trafficking provides an opportunity for law enforcement to use such corruption crimes as predicate offences in racketeering prosecutions, thus ensuring kingpins find it more difficult to escape prosecution, owing to their involvement in criminal enterprises that sustain themselves through patterns of racketeering.

This paper contributes knowledge to narrow the research gap with regard to wildlife criminals and how they function. It also addresses possibilities to improve prosecution and disrupt wildlife trafficking networks.

International investment law governs matters related to transnational investments. The extensive reach of transnational corporations (TNCs) has granted them substantial economic, political and social influence, often intertwining them with public interest issues and implications in human rights violations. This paper aims to explore the profound influence exerted by TNCs in today’s globalized world and its implications for human rights and social responsibility within the framework of international investment law. Particularly, it acknowledges the vulnerability of economically weak South Asian states and cites past instances such as the Bhopal gas tragedy in India and the Rana Plaza disaster in Bangladesh as egregious violations of human rights. Focusing on South Asian bilateral investment treaties (BITs), this paper aims to examine the scope of investors’ social accountability.

This research engages with doctrinal and analytical methods in traversing through primary and secondary sources. It would parse the arbitral tribunals’ jurisprudence for their discussion on the inclusion of social accountability obligations within international investment agreements (IIAs). Further, it engages in a quantitative analysis related to the nature of the social accountability-related obligation of the corporation within South Asian BITs.

The findings reveal a glaring absence of the law on investors’ social accountability and the need for enhanced regulatory mechanisms to address the escalating influence of TNCs on human and social rights. The absence of a robust legal framework, coupled with the asymmetric nature of international investment law, granting investors greater rights and leverage compared to states, exacerbates this challenge. The phenomenon of “regulatory chill” inhibits states from effectively enforcing regulatory measures aimed at protecting human rights and the environment. Furthermore, the broad interpretation of clauses such as “fair and equitable treatment” by investment tribunals often undermines states’ ability to implement measures in the public interest. While international organizations such as the UNCTAD and the UNCITRAL Working Group III are actively discussing reforms to IIAs, the existing guidelines addressing investors’ social accountability are woefully lacking in the content as well as the method of their integration with international human rights law. The findings underscore the imperative for South Asian nations, the subject of this research’s empirical analysis, to adopt a comprehensive approach involving both domestic law reforms to promote corporate social accountability and active pursuit of negotiations for the inclusion of binding social obligations for investors within IIAs.

This research, drawing upon international law developments, offers suggestions for incorporation of social accountability provisions via relevant domestic law reform. The research could be viewed as a prelude for mapping the legal developments in the area of investors’ social accountability within investment agreements, as well as investment contracts, drawing guidance from international law instruments.

To the best of the authors’ knowledge, no other study analysed the scope of investors’ social accountability in South Asian BITs.

This study aims to investigate the specific difficulties involved in implementing electronic recordkeeping for anti-corruption investigations in Nigeria. It recognises the importance of technological advancements in such investigations and the need for efficient, internationally recognised services, especially in a country where manual processes are prevalent.

This study uses a qualitative, exploratory case study approach. Data were gathered through interviews with 15 anti-corruption investigators in Nigeria in the year 2020 and analysed using thematic analysis.

This study identified two main challenges: resistance to adopting technological change and indifference towards information technology.

This study highlights the transformative potential of technology, specifically cloud computing and forensic technology, in an investigative context. By intentionally integrating technology, existing deficiencies can be addressed, investigative processes can be streamlined and a culture of accountability can be cultivated. It contributes to ongoing discussions and emphasises the capacity of technology to drive significant transformation in the pursuit of integrity and justice.

This paper aims to examine various indicators related to corruption and determine their impact on financial globalization in emerging countries. It will consider other factors that may impact financial globalization and focus on how corruption within political, executive and public sector institutions can affect this process.

This paper uses a generalized method of moments (GMM) for a data sample of emerging countries covering 2000–2020. Corruption measurements are derived from the varieties of democracy data sets and Transparency International. It also includes data on foreign direct investment, portfolio flows, foreign exchange and international debt as separate indicators of financial globalization. These measures provide more detailed information on the types of financial transactions occurring across countries.

The results reveal that foreign investors may be less likely to enter certain sectors of the economy due to concerns about unethical practices and difficulties navigating the regulatory landscape in countries with high levels of corruption. This can lead to underdevelopment in sectors that are attractive to foreign investment and a reliance on a narrow range of sectors.

This paper offers valuable insights by integrating corruption and financial globalization indicators, using the GMM for robust analysis. It highlights how corruption influences foreign investment decisions, potentially leading to sectoral underdevelopment and overreliance in emerging countries.