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Purpose This paper aims to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Design/methodology/approach This study utilizes a deeply rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Findings Strengthened by the application of the institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance in the reporting of conduct code, while reporting information on whistleblowing was significantly less in comparison. Firms in Qatar and the UAE ultimately release better informed reports, inclusive of detailed information on internal anti-corruption practices. Originality/value The aim of this study is to determine the extent of sustainability reporting in GCC companies under coercive isomorphism concept, with a special interest in the disclosure of anti-corruption practices. Ultimately, addressing the following questions: To what extent the GCC companies disclose their anti-corruption practices in the sustainability reports? What areas of anti-corruption disclosure the GCC is more concerned in their sustainability reports? To what extent do external forces under coercive isomorphism explain the extent of anti-corruption?

The business of international trade has never been identified as zero-sum. Yet, dependence on regional agreements to provide alternate means for countries to overlook shortcomings persists. China’s recent rise up the trade value-chain has fostered an assumption that the regional agreement provides various advantages to exports from Association of Southeast Asian Nations (ASEAN) member countries. This paper provides an empirical assessment of the ASEAN-China Free Trade Area (ACFTA) impact on ASEAN export efficiency into the Chinese market, in pre and post eras. Using a structured gravity approach to estimate potential export pattern at aggregate and industry level, this research indicates that though not consistent across years, the ACFTA offers improvements to ASEAN exports to China. No clear effects of the ACFTA can be extrapolated from the years surrounding the initial signing (Article 8—2004). However, following its full enactment (2010), the ACFTA resulted in more sustainable trade from ASEAN members towards China, at both the industry and country levels. While seeing improvements in export efficiency during its era, ACFTA’s facilitation of efficiency measures with China came at no expense to other major export destinations.

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