Putting the ABC in ESG: The Role of Anti-Bribery and Corruption Compliance Programs in Enhancing ESG Commitments
DOI:
https://doi.org/10.29173/alr2727Abstract
Investors and corporate stakeholders increasingly find insights into a corporation’s performance and long-term sustainability through an organization’s Environmental, Social,and Governance (ESG) program. But, even with the increased focus on ESG programs, gaps still exist for important social and governance risks. Organizations can address these gaps by implementing an anti-bribery corruption (ABC) compliance program as part of their overall ESG program. This article focuses on an ABC compliance program’s role within a broader corporate ESG framework, identifies key performance indicators that address corruption risks, and explains how to monitor and measure an ABC compliance program's success over time. In addition, the article provides a list of objective and verifiable metrics to measure the quality of disclosures made to the public.
Downloads
Published
Issue
Section
License
For Editions following and including Volume 61 No. 1, the following applies.
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
For Editions prior to Volume 61 No. 1, the following applies.
Author(s) retain original copyright in the substantive content of the titled work, subject to the following rights that are granted indefinitely:
- Author(s) grant the Alberta Law Review permission to produce, publish, disseminate, and distribute the titled work in electronic format to online database services, including, but not limited to: LexisNexis, QuickLaw, HeinOnline, and EBSCO;
- Author(s) grant the Alberta Law Review permission to post the titled work on the Alberta Law Review website and/or related websites.
- Author(s) agree that the titled work may be used for educational or instructional purposes and/or in educational or instructional materials. The author(s) acknowledge that the titled work is subject to other such "fair dealing" provisions and applicable legislation.
- Author(s) grant a limited license to those accessing the titled work from an electronic database or an Alberta Law Review website to download the titled work onto their computer and to print a copy for their own personal, non-commercial use, subject to proper attribution.
To use the journal's content elsewhere, permission must be obtained from the author(s) and the Alberta Law Review.