IDEAS home Printed from https://ideas.repec.org/a/wly/corsem/v32y2025i4p4535-4555.html
   My bibliography  Save this article

Global Anti‐Corruption Commitments and Governance: The Moderating Role of CSR Committees: Evidence From G20 Firms

Author

Listed:
  • Musa Ghazwani

Abstract

This paper investigates the impact of global anti‐corruption initiatives—particularly the Organisation for Economic Co‐operation and Development (OECD), Global Reporting Initiative (GRI), Anti‐Bribery and Corruption Policy Compliance (ABC), Bribery, Fraud, and Corruption Code Adoption (BRFCODE), and the United Nations Global Compact (UNGC)—on governance performance in G20 countries. Using data from Eikon (2005–2022), the study also investigates the moderating influence of CSR sustainability committees on this relationship. The results indicate that OECD guidelines, ABC, BRFCODE, and the UNGC exert a positive influence on governance performance, while the GRI lacks a significant impact. Remarkably, CSRsuscom are negatively correlated with adherence to OECD guidelines. This research employs a multi‐theoretical framework encompassing stakeholder, agency, and legitimacy theories to provide new insights into governance processes in developed and developing G20 countries. The results show the significance of geographic considerations in corporate governance and provide practical implications for executives and policymakers.

Suggested Citation

  • Musa Ghazwani, 2025. "Global Anti‐Corruption Commitments and Governance: The Moderating Role of CSR Committees: Evidence From G20 Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4535-4555, July.
    • Handle: RePEc:wly:corsem:v:32:y:2025:i:4:p:4535-4555
    DOI: 10.1002/csr.3169
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/csr.3169
    Download Restriction: no
    File URL: https://libkey.io/10.1002/csr.3169?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:corsem:v:32:y:2025:i:4:p:4535-4555. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1002/(ISSN)1535-3966 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.