The corruption and transparency collection aims at providing documentation and basic thematic articulations around the term "corruption". Corruption denotes "dishonest or fraudulent conduct by those in power, typically involving bribery" (Oxford Dict.), but avoiding untransparent conditions is complex because at all level there might be a dominating group or a dominated one, and because everyone should be concerned by corruption, without excessive moralisation of others. The collection presents first the philosophical, socio-economic and political background to the subject. Second it gathers institutional documents and shows transparency in the global context and related to sustainable development. In a third set of perspectives are shown educational means to prevent corruption and promote transparency (as curricula or education in management and public administration). Other dimensions pertain to political means to prevent corruption, where transparency is considered as part of the democratic process, leadership and management related means to promote transparency and prevent corruption, and finally administrative and criminal law, retributive and preventive means.

Recent Submissions

  • Distinguishing Characteristics of Corruption Risks in Iranian Construction Projects: A Weighted Correlation Network Analysis

    MR Hosseini (14448489); Igor Martek (13074270); S Banihashemi (13365897); APC Chan (14540678); A Darko (13346592); M Tahmasebi (15780308) (2020-02-01)
    The construction industry consistently ranks amongst the highest contributors to global gross domestic product, as well as, amongst the most corrupt. Corruption therefore inflicts significant risk on construction activities, and overall economic development. These facts are widely known, but the various sources and nature of corruption risks endemic to the Iranian construction industry, along with the degree to which such risks manifest, and the strength of their impact, remain undescribed. To address the gap, a mixed methods approach is used; with a questionnaire, 103 responses were received, and these were followed up with semi-structured interviews. Results were processed using social network analysis. Four major corruption risks were identified: (1) procedural violations in awarding contracts, (2) misuse of contractual arrangements, (3) neglect of project management principles, and, (4) irrational decision making. While corruption risks in Iran align with those found in other countries, with funds being misappropriated for financial gain, Iran also shows a strong inclination to champion projects that serve the government's political agenda. Root cause identification of corruption risks, namely, the noticeable impact of authoritarianism on project selection in Iran, over criterion of economic benefit or social good, is a significant outcome of this study.
  • Corporate ESG Falls Short: Systemic Anti-Black Racism and Inequality Should be Addressed Through a Cumulative Integrated Approach

    Littlejohn, Ferrell L. (FLASH: The Fordham Law Archive of Scholarship and History, 2024-01-01)
    In the 1896 case Plessy v. Ferguson, the Supreme Court endorsed the “separate but equal” doctrine, essentially codifying racial segregation. This decision guaranteed that systemic racism would permeate every fabric of society despite the abolition of slavery. Recently, many corporate institutions have pledged to actively support the fight against systemic racism through their environmental, social, and governance (“ESG”) initiatives. Corporate stakeholders have actively advocated for these initiatives, particularly in response to recent scholarship revealing the significant involvement of capitalist institutions in historical slavery, and the continued perpetuation of anti-Black racism. Nevertheless, such initiatives, for example, internal diversity, equity, and inclusion (“DEI”) programs, are falling short in addressing systemic racism and promoting a genuinely equitable and anti-racist society. This Note first discusses the historical connections between slavery, capitalism, and anti-Black racism to provide a backdrop for understanding today’s prominent corporate ESG initiatives. This Note then assesses those ESG initiatives and argues that corporate ESG is insufficient to combat anti-Black racism and inequality when time after time, capitalistic institutions have prioritized profits over Black lives. Ultimately, this Note proposes a comprehensive approach that combines government-backed reparations; federal legislation reform; Black Americans’ stock market participation; and shifts in buying and capital power to address anti-Black racism and inequality. When employed collectively, these tools offer a more effective approach to tackling the complexities inherent in anti-Black racism and inequality.
  • CATALISI_D6.1_Data and Quality Management Plan_APRE_1.1

    Agenzia per la Promozione della Ricerca Europea (Zenodo, 2024-06-03)
    <p>The current deliverable, entitled ‘Data and Quality Management Plan’ (DQMP), was developed within the framework of the CATALISI project which is funded by the European Union’s Horizon Europe Research and Innovation Programme under Grant Agreement N. 101094917.<br>This deliverable describes the data management life cycle for the data to be collected, processed and/or generated by the project. As part of making research data findable, accessible, interoperable, and re-usable (FAIR), the Data Management Plan (DMP) provides a summary of the main elements that should be considered in the definition of the data management policy to be used by the project partners throughout the project activities. The DMP provides indications about the management of all the data generated during the project activities, including how data will be collected, managed, stored and made available during the project and how they will be shared after the project end.<br>In addition, the deliverable describes data processing procedures used by the CATALISI consortium, applicable legislation as well as includes informed consent template that will be used during project implementation. The information contained in this document will represent a key point of reference for all project activities that will involve humans, such as the participants in all project events (workshops, trainings, webinars, meetings, etc.), and/or in interviews/surveys (online and in person) run by the project. The document contains also information about compliance with EU and national data protection rules under GDPR, of each CATALISI Beneficiary.<br>Finally, the deliverable is a collection of instructions and processes regarding the project management and administration to set up a quality system for the CATALISI project, which is followed by all project partners.</p>
  • Конфликт интересов работодателя и работника при направлении в служебную командировку

    Басалаева, С. П.; Дамм, И.А.; Акунченко, Е.А.; Basalaeva, Svetlana P.; Damm, Irina A.; Akunchenko, Eugeny A. (Journal of Siberian Federal University. Сибирский федеральный университет, 2024-06-10)
    Институт конфликта интересов занимает важное место в системе
 предупреждения коррупции, а также является актуальным объектом научного познания
 специалистов в различных сферах правового регулирования. Несмотря на обилие
 теоретических разработок, а также богатый практический опыт предотвращения
 и урегулирования конфликта интересов в деятельности различных категорий
 публичных должностных лиц, данная проблематика остается малоизученной в аспекте
 трудовых отношений. В статье констатируется, что на сегодняшний день в доктрине
 трудового права сложились два диаметрально противоположных подхода относительно
 понимания конфликта интересов субъектов трудовых отношений, существование
 которых приводит к некоторой стагнации концептуальных основ предотвращения
 и урегулирования данного явления в области трудовых правоотношений. Поддерживая
 концепцию наличия генерального (хозяйственного) интереса организации-
 работодателя, а также возможность противоречия такового с интересами иных
 субъектов трудовых правоотношений, авторы исследуют коррупциогенный потенциал
 ситуации конфликта интересов при направлении работника в служебную командировку
 на примере сферы науки и высшего образования. По результатам исследования
 сделан вывод о том, что сам по себе интерес работника к направлению в служебную
 командировку не свидетельствует о нарушении положений законодательства
 о противодействии коррупции, однако при его наличии необходимо дополнительно
 изучить содержание интереса работодателя, который может быть мнимым или
 неявным, а равно отсутствовать. Следовательно, предметный анализ содержания
 интересов работодателя и работника при возникновении, изменении или прекращении
 конкретных трудовых правоотношений является важной задачей подразделений
 по профилактике коррупционных правонарушений или уполномоченных должностных
 лиц, выполнение которой будет способствовать обеспечению антикоррупционной
 безопасности организации
  • COMPLIANCE EN ECUADOR, DESAFÍO TRIPARTITO ENTRE GOBIERNO, EMPRESA Y ACADEMIA: EL DIAGNÓSTICO

    Redroban Ortiz, Carlos Luis; Cedeño Tapia, Stefanía Johanna (Escuela de Postgrado, Universidad Señor de Sipán, 2022-12-21)
    La figura de compliance, no es un tema nuevo, puede ser que ahora esté en boga luego de que la pandemia del COVID-19 evidenciara en el Ecuador y muchos países a nivel mundial la degradación del ser humano al anteponer sus intereses económicos violentando prohibiciones legales y comportamientos éticos ante la necesidad humana. En el año 2021, Ecuador comienza a incentivar la cultura de compliance cuando la Asamblea promulga la Ley Reformatoria al Código Orgánico Integral Penal en Materia Anticorrupción, estableciendo un marco normativo para que las empresas implementen verdaderos sistemas de cumplimiento en sus organizaciones como medidas atenuantes ante una posible sanción penal y recomendando el gobierno a las entidades estatales que se propenda a la contratación de bienes y servicios con empresas que cuenten con sistemas de gestión de compliance. De inmediato salto a la luz una pregunta ¿Cuánto sabemos del compliance en Ecuador? El objetivo del presente estudio, es dar a conocer los resultados de una investigación exploratoria, realizada en base a una metodología de investigación cuali-cuantitativa con resultados desalentadores que pueden servir a la academia y organizaciones para replantear sus programas de formación, entrenamiento y/o capacitación, así como para que el gobierno implemente políticas públicas que coadyuven a la implantación de una verdadera cultura de compliance en el Ecuador.
  • Code of practice for learning analytics

    Sclater, Niall; Bailey, Paul (JISC, 2018-11-26)
    Learning analytics should be used for the benefit of students. This might be to assist them individually or through using aggregated and anonymised data to help other students. Learning analytics might also be used to improve the educational experience more generally. It is distinct from assessment and should be used for
 formative rather than summative purposes.
 The effective use of learning analytics will initially involve the deployment of new systems along with changes to
 institutional policies and processes. New data may be collected about individuals and their learning activities.
 The data will be analysed and interventions may take place as a result.
 This presents opportunities for positive engagements and impacts on learningas well as misunderstandings, misuse of data and adverse impacts on students.
 Complete transparency and clear institutional policies are therefore essential regarding the purposes of
 learning analytics, the data collected, the processes involved and how they will be used to enhance the educational experience. This code of practice aims to set out the responsibilities of educational institutions to ensure that learning analytics is carried out responsibly, appropriately and effectively, addressing the key legal, ethical and logistical issues which are likely to arise.
 Educational institutions in the UK already have information management practices and procedures in place and have extensive experience of handling sensitive and personal data in accordance with the Data Protection Act 1998. They must now also comply with the General Data Protection Regulation (GDPR).
 By transferring and adapting this expertise to regulate the processing of data for learning analytics, institutions
 should establish the practices and procedures necessary to process the data of individuals lawfully and fairly.
  • Policy Brief No. 02 of 2022-2023 on Efficacy of Anti-Corruption Institutional Structure in Kenya

    Ngugi, Rose; Musili, Beverly; Lutta, Paul (The Kenya Institute for Public Policy Research and Analysis (KIPPRA), 2022-12-01)
    Kenya has over time put in place anti-corruption 
 initiatives dating back to independence. This includes 
 defining the scope of corruption activities, setting up 
 anti-corruption institutions including those provided 
 for in the 2010 Constitution, enactment of laws 
 and regulations, and leveraging on technology in 
 provision of public services. Despite these initiatives, 
 the ranking by Transparency International’s 
 Corruption Perceptions Index (CPI) and the Ethics 
 and Anti-Corruption Commission corruption 
 perception surveys show evidence of persistently 
 high levels of corruption. Further, the Global 
 Competitiveness Index (GCI) shows corruption as a 
 leading problematic factor in improving the business 
 environment in Kenya. Similarly, various reports 
 from the Office of the Auditor General reveals loss 
 of public funds. The key question is where are the 
 gaps?
  • COMPLIANCE E INTEGRIDADE: A GOVERNANÇA NAS FINANÇAS PÚBLICAS

    Ana Paula Hergovic (Zenodo, 2024-05-23)
    <p>O objetivo geral da pesquisa consiste em compreender as maiores dificuldades na implementação da governança através da  <em>Compliance </em>e integridade na administração pública direta,  os objetivos específicos são entender as medidas que estão sendo adotadas no combate à corrupção na administração pública direta, averiguar a eficiência e eficácia das medidas que estão sendo adotadas no combate à corrupção na administração pública direta e por fim propor a implementação de um modelo de Compliance na administração pública direta. Trata-se de um estudo realizado através da pesquisa bibliográfica de caráter exploratório e descritivo. Constatando que a temática sobre controles internos e <em>Compliance</em> está sendo debatida constantemente no país. E por ser um problema sério que afeta a todos os brasileiros, se privilegiou este estudo sobre as ações e entendimentos doutrinários que já se fizeram nos Tribunais, bem como analisar a evolução das ações dos cidadãos perante o problema.</p>
  • Analysis of the Influence of Macroeconomic Indicators on Unemployment Rate: Evidence in ASEAN

    Rezta Kurniardi Muhammad; Muhammad Arif (Universitas KH Abdul Chalim, Prodi Ekonomi Syariah, 2024-05-01)
    This research aims to analyze the influence of economic growth, foreign direct investment, corruption perception index, consumer price index, and human development index on unemployment in ASEAN from 2018 to 2022. This research is quantitative in nature, utilizing panel data analysis. The population in this study consists of the 11 ASEAN member countries with annual data from 2018 to 2022. Data were obtained by accessing the websites of the World Bank, Transparency International, UNDP, and Trading Economics. Subsequently, the data were processed using Eviews 12 software. The results of the study employing the Fixed Effects Model (FEM) demonstrate that unemployment is negatively influenced by economic growth, consumer price index, and human development index, whereas it is positively affected by the corruption perception index. Conversely, foreign direct investment does not exert a noteworthy impact on unemployment within the ASEAN region. Research on unemployment in ASEAN countries has been inconsistent; further investigation is needed to address this gap. Factors contributing to unemployment, particularly within this region's context, require deeper understanding. Additionally, this research also encompasses a new dimension: the impact of corruption, which has been underexplored previously.
  • Institutional Corruption

    Ceva, Emanuela; Ferretti, Maria Paola (Edward Elgar Publishing, 2024)
    Corruption is a two-faced threat to the functioning of public institutions. The individual face of corruption is that of the proverbial “bad apple” whose corrupt motives corrupt the functioning of the institution. The greedy public officer who takes bribes is the example that most people have in mind when they think of individual corruption. The institutional face of corruption is that of corrupt institutional practices or mechanisms, the proverbial “barrels” that are built of distorting rules and procedures, or that create opportunities and incentives for corrupt behavior by public officeholders. In the literature, these two faces of corruption have been understood as separate or intertwined pathologies of public institutional action. The “Discontinuity view” understands individual and institutional corruption as separate but possibly contingently related phenomena. The “Continuity view” sees individual and institutional corruption as constitutively linked along possible patterns of structural relationship.
  • Oleadas de anticorrupción y escenarios de participación política (España, 1915-1952)

    Contreras-Pérez, Francisco (2023)
    Esta investigación se inscribe en el Proyecto de I+D+i "Prácticas, escenarios y representaciones de la corrupción pública (España y América Latina, siglos XIX y XX)", Ministerio de Ciencia e Innovación, Gobierno de España (ref. PID2020-119433RB-I00).
  • Political corruption in the Arab Mediterranean countries: an innovative typology

    Dandashly, Assem; Kourtelis, Christos (2024-04-28)
    Corruption is a major challenge in the Arab Mediterranean countries (AMCs). The fight against it was a key point in the Arab uprisings, yet since then and despite the international community’s attempts to support anti-corruption strategies, the governments of the AMCs have not been able to address effectively the demands of their population. The article compares the anti-corruption initiatives in four AMCs: two republican semi-presidential systems (Egypt, Tunisia) and two constitutional monarchies (Jordan, Morocco). It focuses on their fight against political corruption, which has different forms. To reduce corruption, policymakers advocate the decentralization of power, as it leads to more accountability and transparency. The article unpacks the idea of decentralization and asks to what extent it contributes to reducing political corruption in the region. In doing so, the article produces a new typology that adds two important factors that contribute to a better understanding of the links between anti-corruption initiatives and decentralization: the challenges to the political survival of the government and the type of external support to fight corruption. The findings show that decentralization measures frequently result in administrative deconcentration rather than the decentralization of decision-making. Thus, they reproduce political corruption in the region.
  • Political corruption in the Arab Mediterranean countries: an innovative typology

    Dandashly, Assem; Kourtelis, Christos (2024-04-28)
    Corruption is a major challenge in the Arab Mediterranean countries (AMCs). The fight against it was a key point in the Arab uprisings, yet since then and despite the international community’s attempts to support anti-corruption strategies, the governments of the AMCs have not been able to address effectively the demands of their population. The article compares the anti-corruption initiatives in four AMCs: two republican semi-presidential systems (Egypt, Tunisia) and two constitutional monarchies (Jordan, Morocco). It focuses on their fight against political corruption, which has different forms. To reduce corruption, policymakers advocate the decentralization of power, as it leads to more accountability and transparency. The article unpacks the idea of decentralization and asks to what extent it contributes to reducing political corruption in the region. In doing so, the article produces a new typology that adds two important factors that contribute to a better understanding of the links between anti-corruption initiatives and decentralization: the challenges to the political survival of the government and the type of external support to fight corruption. The findings show that decentralization measures frequently result in administrative deconcentration rather than the decentralization of decision-making. Thus, they reproduce political corruption in the region.
  • Corporate Racial Responsibility

    Fletcher, Gina-Gail S.; Lovelace, H. Timothy, Jr. (Duke University School of Law, 2024-01-01)
    The 2020 mass protests in response to the deaths of George Floyd and Breonna Taylor had a significant impact on American corporations. Several large public companies pledged an estimated $50 billion to advancing racial equity and committed to various initiatives to internally improve diversity, equity, and inclusion. While many applauded corporations’ willingness to engage with racial issues, some considered it further evidence of corporate capitulation to extreme progressivism at shareholders’ expense. Others, while thinking corporate engagement was long overdue, critiqued corporate commitment as insincere. Drawing on historical evidence surrounding the passage of Title II of the Civil Rights Act of 1964, this Article engages with the debate on corporate “racial” responsibility to demonstrate that corporate engagement on race is not new. Indeed, during the struggle to desegregate public accommodations, corporate social responsibility was invoked to encourage voluntary desegregation and avoid federal intervention. Segregation was good business for some; for others, maintaining white supremacy justified any pecuniary losses. While this Article argues that corporations have a role to play in achieving racial equity, it cautions against reliance on corporate social responsibility to advance racial equality. Past and current iterations of corporate racial responsibility have often represented a market-fundamentalist, value-extractive approach to racial equity that reifies existing racial hierarchies. By valuing racial equity in terms of its potential profitability, corporate racial responsibility can subordinate human dignity to wealth maximization. This Article argues for a more meaningful corporate racial responsibility that addresses the structures and laws undergirding racial inequities within corporations and our larger society.
  • Inclusivity for ethical public sector governance in South Africa

    Dorasamy, Nirmala; Balkaran, Rishi (Virtus Interpresshttp://www.virtusinterpress.org/IMG/pdf/COC__Volume_9_Issue_2_Winter_2012_Continued3_.pdf, 2014-05-16)
  • The value of existence in accounting : why and how firms can take into account environmental entities for “their own sakes”

    Dauphine Recherches en Management (DRM) ; Université Paris Dauphine-PSL ; Université Paris sciences et lettres (PSL)-Université Paris sciences et lettres (PSL)-Centre National de la Recherche Scientifique (CNRS); Université Paris Dauphine - Paris IX; Jacques Richard; Rambaud, Alexandre Pierre (HAL CCSD, 2015-12-07)
    This thesis studies the integration of environmental entities for their own sakes (EEOS) in external corporate accounting. We firstly place our question (Q) in the framework of Human – Nature relationships, through an analysis of Modernity. This leads us to define 3 generic approaches of Q: a Modern Orthodox one, focused on objectification and which includes in particular the existence value; a Modern one which refers to Environmental Ethics, where non-human entities are subjectified through the intrinsic value; an a-Modern Relational Ecological one. Then we prove that the fundamental narrative of financial accounting is the one of the maintenance of a capital – Fundist, Materialist or monetary. Thus we redefine the notion of capital in an extended way and we elaborate an Integrative Accounting Model (IAM), which systematises the expansion of financial statements to every capital from the capital maintenance principle. We finally connect the integration of EEOS, according to the different generic approaches, to the maintenance of some capitals and we apply the IAM to these capitals in order to obtain accounting models which respond to Q in a systematic way.
  • Whistleblowing and complicity in normative theorizing on political corruption

    Santoro, Daniele (SAGE Publications, 2023)
    First published online July 17, 2023
  • Beneficial Ownership Registers

    World Bank (Washington, DC: World Bank, 2024-04-26)
    This EFI Insight distills critical insights from the implementation of Beneficial Ownership Registers (BORs) in Nigeria, North Macedonia, Kenya, and the United Kingdom. The experiences of these countries offer valuable lessons for similar reform efforts worldwide aimed at enhancing beneficial ownership transparency.
  • O Ministério Público Brasileiro: Guardião do Princípio Constitucional Anticorrupção

    Machado, Jónatas Eduardo Mendes; Júnior, Amilcar Araújo Carneiro (2024-04-11)
    Tese de Doutoramento em Direito, Justiça e Cidadania no Século XXI apresentada à Faculdade de Economia
  • Investigating the Relationship between Public Governance and the Corruption Perception Index

    Poppy Sofia Koeswayo; Sofik Handoyo; Dede Abdul Hasyir (Taylor & Francis Group, 2024-12-01)
    AbstractThis study aims to investigate the relationship between public governance and the Corruption Perception Index (CPI) while also examining the impact of national income per capita on this association. This study covers a decade-long period from 2012 to 2021 and involves 180 countries from various regions, including America, Asia Pacific, Middle East and North Africa (MENA), Sub-Saharan Africa, Europe Central Asia, and Western Europe. To analyze the extensive dataset, which comprises 1768 data points, the study used the Generalized Estimating Equations (GEE) method. The research findings suggest that all aspects of public governance, such as voice and accountability, political stability, government effectiveness, regulatory quality, the rule of law, and control of corruption, significantly influence the perception of corruption. This indicates that good governance practices can effectively reduce corruption. Interestingly, the impact of income per capita is not uniform across all dimensions of governance and the CPI. Instead, the study reveals that stricter rule of law and anti-corruption measures are more influential in wealthier nations, highlighting the importance of proper resources and infrastructure in eradicating corrupt practices. These insights are particularly valuable for policymakers, government officials, and international organizations involved in promoting good governance and fighting corruption. The results of this study can be used to formulate effective policies and strategies for strengthening governance practices, reducing corruption, and ensuring a fair and just society.

View more