Informes no financieros, desempeño anticorrupción y reputación corporativa

ABSTRACT Objective: This paper analyzes whether the anti-corruption reporting practices of the companies are a reflection of adequate anti-corruption systems put in place by companies, or whether the disclosure is merely a tool for companies to improve their reputation and thus maintain their legitimacy. Design/methodology/approach: We apply the PLS method to the collected data in a content analysis of the sustainability reports of 31 companies within the Ibex 35 in December 2008. Theoretical foundation: In the analysis, we use both the legitimacy theory and the stakeholder theory, becau...