Empresas, responsabilidade social e corrupção
OBEGEF Working Papers from OBEGEF - Observatório de Economia e Gestão de Fraude, OBEGEF Working Papers on Fraud and Corruption
This paper explores the role of corporate social responsibility (CSR) and the reporting thereof in the fight against corruption. The importance of the United Nations Global Compact (UNGC) and of sustainability reporting (through the Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines) is highlighted. Voluntary initiatives, such as the UNGC and the GRI Guidelines, are considered to play an important role in this respect in providing the trust-based informal social norms, without which markets and societies cannot function.
Pages: 28 pages
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Persistent link: https://EconPapers.repec.org/RePEc:por:obegef:006
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