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Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries

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Abstract

This paper aims to investigate the extent of anti-corruption reporting by ASEAN companies and examine whether coercive factors influence the level of disclosure. The authors adopt indicators from the Global Reporting Initiative version 4.0 to measure the extent of anti-corruption disclosures in 117 companies’ reports. Informed by a coercive isomorphism tenet drawn from the institutional theory, the authors propose that several institutional factors influence the extent of their voluntary disclosures. The findings reveal that a large degree of variability difference between the average levels of anti-corruption disclosure in Thailand (434 words) and the Philippines (149 words). The dependence on government tenders and foreign ownership are associated with the level of disclosure. Surprisingly, the United Nation Global Compact membership is not a significant determinant of anti-corruption reporting. This signifies that the membership in the international initiative does not correspond to individual company’s commitment to disclose anti-corruption information. In spite of significant efforts undertaken by global organizations to combat corruption, the level of anti-corruption disclosure is significantly different among the four countries under study. The disclosure of sensitive information such as the confirmed incidences of corruption cases requires careful consideration by the top management as it is subjected to legal implications and reputational risks. Thus, impression management can complement the coercive pressure in explaining the level of anti-corruption reporting. This study is among the first studies which explores the association between coercive factors and the level of anti-corruption disclosure in ASEAN region.

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Notes

  1. UNGC is a coalition initiated by the United Nations and was launched in 2000. The coalition has grown to about 2900 signatory companies and 3,800 members in total. The coalition has ten principles that are focus on human right, labor, environment, and also anti-corruption (Organisation for Economic Co-operation and Development 2008).

  2. In the context of this study, relevant stakeholders are those who potentially corrupt or those who potentially give opportunities to corrupt or to do other financial misconducts such as bribery. An employee, for instance, is an internal stakeholder who potentially corrupts by illegally taking the company’s money. A business partner is an external stakeholder who may bribe some internal key people (or the other way around) so that a business contract can be extended.

  3. For brevity, the detailed results of the classical assumption tests are not presented in this paper.

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  1. Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

    Tiyas Kurnia Sari & Fitra Roman Cahaya

  2. Faculty of Accountancy, Universiti Teknologi MARA, Samarahan Campus, Sarawak, Malaysia

    Corina Joseph

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  1. Tiyas Kurnia Sari
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Appendix

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Table 6 G4 anti-corruption indicators and their subparts
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Sari, T.K., Cahaya, F.R. & Joseph, C. Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries. J Bus Ethics 171, 495–511 (2021). https://doi.org/10.1007/s10551-020-04452-1

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