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Business Principles for Countering Bribery, 2003, helps companies design and implement anti-bribery policies, one of anti-corruption. Since then, the business environment has changed, can carry out anti-corruption activities from within the organization through a management system. Currently, the business world recognizes the existence of an integrated governance, risk management and compliance (GRC), where one of the goals is to overcome the risk of corruption in the organization. Therefore, this study aims to clarify the concept of integrated GRC implementation within the organization through previous studies from 2007 to 2021.

This study was designed in a systematic literature review based on five journal publishers’ articles/journals from the Web of Science, Scopus and Google Scholar databases. Keywords used to search consist of Anti-Corruption (AC); Governance (G); Risk Management (RM); Compliance (C); GRC. The four keywords G, RM, C and GRC, are filtered based on articles that correlate with AC.

Overall, this review shows a few concepts for integrated GRC implementation in organizations that effectively support the prevention and detection of corruption. Although no empirical research has been found in the literature review, these three GRC silos – governance, risk management and compliance – support anti-corruption. In other words, it is hoped that the successful implementation of the integrated GRC in the future can improve the anti-corruption capabilities to be achieved in every organization.

Research only discusses one internal function within the organization, of the many internal functions that are known to detect and prevent corruption.

Organizations can use this review to understand the importance of internal functions in combating the risk of corruption with a more consistent and committed commitment to implementing an integrated GRC.

As far as the authors’ search is concerned, there is no review of the concept of integrated GRC implementation against anti-corruption. It invites researchers to examine the actual implementation of this integrated GRC in organizations.

Corruption continues to ravage societies around the world. The fight against corruption can be fruitful only if approached from multiple standpoints. Thus, corruption must also be approached from an academic and educational perspective. The purpose of this paper is to provide a good practice example of how universities and business schools can take actions to align themselves with the international sustainability and anticorruption agenda.

The six principles of the United Nations Principles for Responsible Management Education (PRME) provide a framework for higher education institutions to address corruption-related issues. This paper presents the case story of the Swiss-based University of Applied Sciences HTW Chur, which developed an academic working agenda on corruption-related topics based on the principles of the PRME.

The case story shares the actions that HTW Chur has taken and the benefits that have resulted from the university’s work. The findings show that to address corruption-related issues, scholars from the university took actions related to four principles in the PRME: method, research, partnership and dialogue. Furthermore, the results indicate that in addition to the university itself, public and private institutions have also profited from the actions taken.

This paper is founded on a single case story; thus, the usual limitations of this research design apply.

It becomes apparent that the needs of the private sector in the fight against corruption could be addressed by engaging in and strengthening partnerships with universities. Thus, it seems beneficial to develop guidelines and standards to facilitate collaborations and dialogue in a participatory and transparent way.

The paper provides a good practice example of how universities can take actions to align themselves with the international sustainability and anticorruption agenda.

This paper investigates the challenges and opportunities for the deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing country. Nigeria is the institutional setting for the study.

Adopting an institutional theory perspective and a survey protocol of urban residents in the country, the study presents evidence on the whistleblowing program introduced in 2016. Nigeria’s whistleblowing initiative targets all types of corruption, including corporate fraud.

This study finds that, even in the context of a developing country, whistleblowing is supported as an accountability mechanism, but the intervention lacks awareness, presents a high risk to whistleblowers and regulators, including the risk of physical elimination, and is fraught with institutional and operational challenges. In effect, awareness of whistleblowing laws, operational challenges and an institutional environment conducive to venality undermine the efficacy of whistleblowing in Nigeria.

The study presents a model of challenges and opportunities for whistleblowing in a developing democracy. The authors argue that the existence of a weak and complex institutional environment and the failure of program institutionalization explain those challenges and opportunities. The authors also argue that a culturally anchored and institutionalized whistleblowing program encourages positive civic behavior by incentivizing citizens to act as custodians of their resources, and it gives voice to the voiceless who have endured decades of severe hardship and loss of dignity due to corruption.

In this paper, we investigate the impact of remittances on control of corruption in Nigeria for a period of 1986–2016.

The study uses ARDL modeling framework, dynamic OLS estimation, variance decomposition and impulse response analysis to examine the relationship between the two variables.

The study finds that remittances significantly improve the control of corruption in Nigeria. We further examine the robustness test of the results using dynamic OLS estimation, variance decomposition and impulse response analysis. Our results remain significant and consistent to the earlier one reported in ARDL framework which supports the extant literature.

Our study suggests that international remittances can be used, through the cross-border transfer of norms and practices, to significantly impact the socioeconomic progresses of a country by reducing corruption.

The existing studies on the relationship between corruption and remittances document conflicting results. In addition, study on corruption - remittances nexus that specifically focuses on any African country is largely absent despite the fact that most of the countries in the region are recognized as highly corrupt. This paper provides insights on how remittances can be used as part of tool kits to control corruption in African nation.

Non-politicized bureaucracy plays a fundamental role in the survival of states during times of transition and drastic change. Moreover, non-politicized bureaucracy protects state institutions from failing. In fact, state survival bureaucracy (SSB), as an alternative to Deep State, obtains all mechanisms for the sustainability of the state, both its entity and identity. In case of resistance to the elected officials and executives’ abrupt decisions, professionals and experts came up with Deep State to reflect the elements of rejection.

The paper uses both system and function approaches in analyzing the role of bureaucracy in states going through transition. It also draws comparisons from the harsh experiences in the Arab region after Arab revolutions where most of the states collapsed while Tunisia and Egypt survived. The authors will use the available literature in reviewing different arguments regarding the role of bureaucracy in addition to the own observations as scholars who were engaged in the political process in Egypt for sometimes and during the drastic changes since January 25, 2011 and the knowledge about political process in Tunisia and other Arab states.

In the study of the collapse of a number of Arab states and the survival of Tunisia and Egypt, it was found out that it is SSB which holds state together in cases of drastic changes or tangible threats. SSB includes bureaucrats and policy implementing agencies that are committed to both entity and identity of the state. The role of SSB emerges clearly in a state of utmost survival crisis of the state. SSB does inherently obtain self-correcting mechanisms that help states face, experience drastic change and cope with it.

Non-politicized bureaucracy plays a fundamental role in the survival of states during times of transition and drastic change. Moreover, non-politicized bureaucracy protects state institutions from failing. In fact, SSB as an alternative to Deep State, as defined in this paper, obtains all mechanisms for the sustainability of the state, both its entity and identity. The analysis will show how SSB is a constructive mechanism for the survival of the state when its entity and identity as well as well-established national interests are under tangible threats.

The purpose of this paper is to use stakeholder theory as the theoretical reference framework to study the influence of internationalization (geographic international diversification) and social performance on multinational companies’ (MNCs) reputation.

The authors confirm the research hypotheses using a sample of 113 US MNCs in the chemical, energy and industrial machinery sectors during the period 2005-2010.

This study contributes to the literature in three ways. First, it incorporates literature on internationalization to study the possible connection between geographic international diversification and social performance in MNCs. Second, it sheds light on the debate between corporate social responsibility (CSR) and the reputation of MNCs in a very diverse transnational context in which MNCs must meet the needs of stakeholders at both local and global levels. Third, it incorporates the mediating role of social performance in the relationship between geographic international diversification and the firm’s reputation.

Prior studies have hardly analyzed this relationship, which becomes especially relevant for MNCs, since their implementation of advanced CSR practices in the different markets in which they operate will gain them a good reputation, not only in specific local contexts but also globally, benefitting the organization as a whole and enabling it to gain internal consistency (improvement in internal efficiency), transparency and legitimacy.

In recent years, the role of environmental, social and governance (ESG) disclosure has become crucial. The aim of this paper is to study how corporate governance affects one part of ESG disclosure: anti-corruption disclosure.

This study examined 140 corporate social responsibility (CSR) reports from companies listed on the Italian stock markets and 50 CSR reports from other companies, then this study analysed the adoption of the Global Reporting Initiative (GRI) standard no. 205.

The results show a low level of disclosure, and that corporate governance issues matter. In particular, the analysis found a positive relationship between the presence of female and outside members, the number of board members and the level of anti-corruption disclosure.

This study acknowledges some limitations. Firstly, the research is based on a one-year sample. Secondly, the research hypotheses are confirmed only when considered in relation to a single section of the GRI standards. Thirdly, this study has a bias towards relatively large enterprises.

It could be worthwhile introducing a soft regulation regarding the composition of the board of directors that requires a certain quantitative and qualitative composition.

To the best of the authors’ knowledge, this is one of the few studies, the first in Italy, that sheds light on anti-corruption disclosure and its determinants.

The aim of the study is to examine the effect of public attitude on petty corruption.

This is a survey study on customers of a licenses providing authority (N = 390) in Cairo, Egypt. The authors use Akers social learning theory of crime and deviance and take into consideration criticisms of it. The authors control for individual and organizational level determinants that are identified by scholars as influencing people's attitudes toward corruption and which could be known through the authority customers' experiences. Because the dependent variable is binary, whether a person paid a bribe during last transaction with this authority or not, the authors use binary logistic regression.

The findings indicate that people are more likely to engage in petty corruption when they see it as acceptable, have previous petty corruption experience and when they use a mediator. Also, of those who dealt with that civil service authority during and directly after the 25th of January Revolution (N = 161) 31% reported that they did not engage in petty corruption in comparison to previous years. They referred this to a change in attitude at the time.

The policy implications of the research are important. Social science theories could generate cultural and policy relevant solutions for petty corruption; however, they have not been taken full advantage of. Also, experience-based country-specific corruption survey studies are important input for an effective anti-corruption policy.

This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal.

The present research employs content analysis of nonfinancial disclosures by 11 organizations during a 3-year timespan to investigate how they responded to major scandals in terms of social, environmental and sustainability reporting and a content analysis of independent counter accounts to detect the presence of views that contrast with the corporate disclosure and suggest hypocritical behaviors.

Four patterns in the adaptation of reporting – genuine, allusive, evasive, indifferent – emerge from information collected on scandals and socially responsible actions. The type of scandal and cultural factors can influence the response to a scandal, as environmental and social scandal can attract more scrutiny than financial scandals. Companies exposed to environmental and social scandals are more likely to disclose information about the scandal and receive more coverage by external parties in the form of counter accounts.

Using a theoretical framework based on legitimacy theory and organizational hypocrisy, the present research contributes to the investigation of the adaptation of reporting when a scandal occurs and during its aftermath.