Catarina Delgado

Abstract

Abstract
This study examines the association between different types of dependency on resources and/or pressures from the international community and the reporting practices on the fight against corruption of companies in an emerging country setting, that of Turkey. More specifically, we focus on the influence of multinationality, cross-listing, and membership of the United Nations Global Compact on this type of reporting. We use ordinal regression analysis to explore the association between the three factors mentioned above and anti-corruption reporting for a sample of Turkish firms on the Borsa Istanbul 100 index, while controlling for some other factors likely to influence anti-corruption reporting. Findings show a low level of reporting. They also suggest that companies with their shares cross-listed and companies which are members of the Uited Nations Global Compact do present higher levels of anti-corruption reporting than their counterparts. © 2019 Elsevier Ltd

Abstract

Abstract
Firms are increasingly under pressure to incorporate social sustainability practices into their operations and supply chain management strategies. The purpose of this research is to develop a taxonomy of the supply chain social sustainability (SCSS) practices adopted by firms. The methodology involves two steps. First, the taxonomy is built based on literature review. Second, our empirical analysis, using non-financial (sustainability) reports with a sample of 55 listed companies, identifies standard adoption practices. We used content analysis software to unearth the influential words in the sustainability reports from different industries, sizes, and geographical regions. The content analysis reveals three different themes that provide a snapshot of how Portuguese firms integrate social sustainability into their supply chain and operations. Firms emphasize diverse facets of social sustainability practices in upstream and downstream supply chain based on different industries. The results assume significance and provide unique insights on adoption practices to supply chain practitioners who otherwise have no information on what constitutes supply chain social sustainability in this region.

Abstract