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Does Ethics Matter? The Moderating Role of Business Ethics in Corruption Management and ESG Disclosure in Asia

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  • Tuan Nhat Pham
  • Yan‐Jie Yang

Abstract

This study investigates how corporate corruption management and business ethics influence ESG reporting transparency in Asian firms, utilizing a dataset comprising 663 firms across 11 countries from 2013 to 2023. Addressing a significant research gap in emerging markets, it further examines whether business ethics moderates the relationship between corruption management and ESG disclosures. Grounded in agency, legitimacy, and signaling theories, the findings yield three core insights: (1) robust anti‐corruption practices are positively linked to ESG transparency; (2) firms with strong ethical orientations exhibit higher ESG disclosure levels; and (3) business ethics strengthens the positive association between corruption management and ESG transparency. Methodologically, the study adopts the difference generalized method of moments (DGMM) to address endogeneity concerns, employs alternative ESG proxies, and controls for sectoral heterogeneity, regulatory differences, and the quasi‐natural shock of COVID‐19. The results offer robust empirical support and yield practical insights for enhancing corporate transparency and sustainability across Asia's heterogeneous institutional landscapes.

Suggested Citation

  • Tuan Nhat Pham & Yan‐Jie Yang, 2026. "Does Ethics Matter? The Moderating Role of Business Ethics in Corruption Management and ESG Disclosure in Asia," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(3), pages 1805-1828, July.
    • Handle: RePEc:wly:buseth:v:35:y:2026:i:3:p:1805-1828
    DOI: 10.1111/beer.70012
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