Purpose: This paper aims to examine the relation between firms’ political connections and corporate social responsibility (CSR) reporting in Portugal. The authors argue that in settings where the existence of political connections are viewed as damaging collective interests of stakeholders,...

Purpose: Based on a lens of analysis combining legitimacy and stakeholder theories, this paper aims to explore some factors which influence anti-corruption (AC) reporting in large multinationals from emerging countries. Design/methodology/approach: An ordinal logistic regression is used to...

Purpose – The purpose of this paper is to analyse the disclosure of information on the fight against corruption in the sustainability reports of Portuguese companies. Design/methodology/approach – Anti-corruption disclosure in the sustainability reports for 2009 of Portuguese firms,...