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Sustainability Disclosure and Corporate Corruption From Stakeholder Perspectives: A Review, Integrated Insights, and Future Directions

ステークホルダー視点からの持続可能性開示と企業腐敗：レビュー、統合的洞察、今後の方向性 (AI 翻訳)

Slimane Ed‐Dafali, João J. Ferreira, Ibtissam EL‐Ghaylany, Zahra Adardour, Oumaima Waraki

Corporate Social Responsibility and Environmental Management📚 査読済 / ジャーナル2026-07-15#ESG
DOI: 10.1002/csr.70835
原典: https://doi.org/10.1002/csr.70835

🤖 gxceed AI 要約

日本語

本レビューは、ESGパフォーマンスと腐敗リスクの関係を87本の文献から分析。3つのテーマ（不正リスク管理、政治的関係、組織文化）に分類し、COSO ERMフレームワークに基づいた内部監査強化の枠組みを提案。実務家・研究者向けの示唆を提供。

English

This literature review examines the link between ESG and corporate corruption using 87 articles. It categorizes findings into three themes: fraud risk management, political connections, and organizational culture. Proposes frameworks based on COSO ERM and internal auditing to strengthen ESG assurance and corruption prevention.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本企業にとって、サプライチェーンにおける腐敗リスクは重要な ESG 課題。SSBJ 基準や内部統制報告書においても、腐敗防止ガバナンスの開示が求められる。本レビューが示す統合的フレームワークは、日本企業の内部監査強化に資する。

In the global GX context

Globally, ESG-related corruption risks are increasingly scrutinized under frameworks like ISSB, CSRD, and SEC climate rules. This paper's integration of COSO ERM with sustainability standards offers a practical tool for companies to enhance governance and assurance, aligning with international disclosure expectations.

👥 読者別の含意

🔬研究者:Provides a structured literature overview and two frameworks (COSO-based and PDCA-based) that can be used as a foundation for empirical studies on ESG and corruption.

🏢実務担当者:Offers actionable insights for internal auditors and sustainability teams to assess and mitigate corruption risks within ESG reporting and assurance processes.

🏛政策担当者:Highlights the need for regulatory guidance linking anti-corruption controls with sustainability disclosure requirements, relevant for standard-setters like ISSB.

📄 Abstract（原文）

ABSTRACT Corporate corruption and fraud continue to pose a serious challenge to ESG performance and reporting. This literature review systematically examines and discusses what is known about the relationship between ESG and corruption risks. Following the PRISMA guidelines, we reviewed 87 articles published in the Scopus and Web of Science databases. Our analysis groups the findings into three themes: (1) corporate fraud risk management and ethics disclosure, (2) political connections and corporate performance, and (3) organizational culture, leadership, and corruption. Furthermore, to support organizations in mitigating ESG‐related corruption risks, we propose two frameworks drawing on the COSO ERM framework and aligned with international sustainability standards. In addition, an integrative framework highlights the pivotal role of internal auditing in strengthening ESG assurance and corruption prevention based on the Plan‐Do‐Check‐Act cycle. This study offers actionable insights for researchers and practitioners seeking to improve ESG practices and curb corruption.

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