A sustainable governance model to prevent corporate corruption: Integrating anticorruption practices, corporate strategy and business processes

Cardoni, Andrea; Kiseleva, Evgeniia; Lombardi, Rosa

doi:10.1002/bse.2424

Cited by 51 publications

(51 citation statements)

References 75 publications

(194 reference statements)

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“…The IA did not act as an inspector but added value through active support in management processes as described by Melville (2003). The IA aligns with traditional expectations stemming from the audit profession and academia (Ackers, 2015;Holt, 2012) because it contributed to the reliability of ESG information and contributed to anticorruption policies (Cardoni, Kiseleva, & Lombardi, 2020). However, it also had a supporting and teaching role, providing technical advice and favouring discussions within the company (Sarens & De Beelde, 2006).…”

Section: The Role Of the Iamentioning

confidence: 94%

Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices

et al. 2020

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This paper aims to investigate how the shift from voluntary to mandatory nonfinancial information started by the European Union (EU) Directive 95/2014 may influence corporate practices. In particular, this research presents a paradigmatic case study to highlight relevant changes in reporting strategy and corporate governance adopted by an Italian listed company that never disclosed sustainability information before the transposition of the EU Directive into the Legislative Decree 254/2016. In this scenario, new obligations on nonfinancial reporting were not perceived as mere additional administrative duties and the nonfinancial statement became an opportunity to communicate company's paths towards sustainability, guaranteeing transparency and greater stakeholders' engagement. Our findings go beyond prior studies pointing out how organisations adopt strategic and tactical responses to the pressure stemming from the external environment. Additionally, it highlights the pivotal function played by the internal audit in setting up the direction of change. This research has theoretical and practical contributions for academic communities, policymakers and practitioners.

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Section: The Role Of the Iamentioning

confidence: 94%

Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices

et al. 2020

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“…By placing followers first and displaying green values, project managers are in an ideal spot to develop and nurture a green self-concept within team members. Second, while mapping sustainable governance for project managers over the Deming cycle (plan–do–check–act (PDCA)), we may conclude that Act may help managers to develop sustainable competencies through learning new skills and tools during a project lifecycle (Cardoni et al , 2020). Adapting the generalized view of Act by Cardoni et al (2020), we underline the critical role via leader-driven sustainable Act while developing and practicing green competency in sustainable organizations.…”

Section: Discussionmentioning

confidence: 99%

Environmental-specific servant leadership as a strategic tool to accomplish environmental performance: a case of China

Siddiquei

Asmi

Asadullah

et al. 2021

IJM

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PurposeThe Chinese firms are keenly focused on reducing their environmental footprints as part of the competitive strategy. Within the context of sustainable organizations in China, we test a multilevel framework that examined the impact of environmental-specific servant leadership on the green individual (pro-environmental behavior) and team (project green performance) outcomes within projects. Using social identity theory, we theorize and test the mediating role of green self-identity (individual level) and team green identification (team level) in the relationships between environmental-specific servant leadership, pro-environmental behavior and project green performance.Design/methodology/approachWe used survey questionnaires to collect multi-level and multi-wave data from 42 ongoing project-based sustainable organisations in China. The multilevel team to individual-level hypothesis were analyzed using multilevel-modeling via Mplus, while team level hypotheses were tested using ordinary least squares regression.FindingsThe multilevel regression analysis showed that environmental-specific servant leadership has a trickle-down effect of green self-identity, which subsequently predicts pro-environmental behavior. The ordinary least squares regression results demonstrated that environmental-specific servant leadership predicts project green performance via team green identification. Also, environmental-specific servant leadership has a positive and direct impact on pro-environmental behavior and project green performance.Research limitations/implicationsWe offer community and service dimension of leadership as a determinant of environmental performance at multiple levels. We provide managerial and policy implications to Chinese organizations striving to reposition themselves as eco-friendly organizations both nationally and globally.Originality/valueThe study is among the first to understand the role of environmental-specific servant leadership in predicting individual-level and team-level environment-related mediator and outcomes simultaneously.

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“…The issue of anticorruption is cross‐functional (Cardoni et al, 2020). Thus, auditors must accumulate big data from different business units, which usually have specific business processes011, legacy system control settings, transaction processes, IT processes, and so forth.…”

Section: Discussionmentioning

confidence: 99%

“…Thus, corporate governance should be carried out to ensure ethics and responsibility (CM5). Positioning anticorruption within the corporate strategy helps not only in attracting more funding for an anticorruption audit but also in boosting operational synergies between business units and establishing company-wide anticorruption activities (Cardoni, Kiseleva, & Lombardi, 2020).…”

Section: Strategic Vision and Risk Mappingmentioning

confidence: 99%

Continuous auditing and data mining for strategic risk control and anticorruption: Creating “fair” value in the digital age

2020

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This paper aims to bridge a gap in the literature by investigating a continuous audit case for anticorruption. The evolution of technology can offer valuable opportunities to integrate legality checks and business processes that are consistent with the growing call to fight corruption at the institutional level. Since the last decade, researchers have proposed conceptual frameworks demonstrating the visible advantages of continuous auditing and data mining, but significant difficulties still exist in practice. This process has been implemented in only a few cases, and the lack of empirical studies implies a need for additional research on this topic. To fill this gap, we adopt the framework proposed by Chan and Vasarhelyi (2011) and identify success factors for the implementation of continuous auditing. For the analysis, we use the research methodology of a single case study and focus on the Italian company Acciai Speciali Terni Spa (AST), the only steelwork company in Europe that has been ISO 37001 certified. This study demonstrates the practical impact of continuous auditing and data mining on strategic risk control by empirically testing the Chan and Vasarhelyi (2011) framework for the specific issue of anticorruption. The results show that effective continuous auditing is centered on an integrative and change management approach and that strategic vision, risk mapping, and a no-corruption culture are among the most influential factors. The AST case demonstrates that technology is currently essential for supporting strategic risk control but only if it is integrated with consistent growth in organizational and managerial capabilities.

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A sustainable governance model to prevent corporate corruption: Integrating anticorruption practices, corporate strategy and business processes

Cited by 51 publications

References 75 publications

Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices

Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices

Environmental-specific servant leadership as a strategic tool to accomplish environmental performance: a case of China

Continuous auditing and data mining for strategic risk control and anticorruption: Creating “fair” value in the digital age

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