对选定的上市汽车公司的道德和诚信报告进行评价

IF 0.6 Q4 BUSINESS
A. Smit, Ellie Bierman
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引用次数: 4

摘要

报告的透明度变得非常重要,各利益相关者希望公司披露敏感信息,如道德方面、诚信和反腐败信息。当试图吸引外国投资者在一个国家投资时,任何腐败迹象都可能是有害的。这些披露做法可能会给一家需要向利益相关者塑造积极形象的公司带来巨大压力。本研究的主要目的是评估汽车制造业公司的道德、诚信和反腐败报告。研究方法采用内容分析法。根据不同的框架和国家要求编制了一份清单。评估结果表明,公司了解道德和诚信等治理方面的重要性,一些公司还提供了有关准则和政策的培训。然而,有关公司内部腐败相关事件的披露很差,报告中也没有充分的信息。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
An evaluation of the reporting on ethics and integrity of selected listed motor vehicle companies
Transparency in reporting has become very important and various stakeholders expect companies to disclose sensitive information, such as ethical aspects, integrity and anti-corruption information. Any indication of corruption can be detrimental when trying to attract foreign investors to invest in a country. These disclosure practices could place remarkable pressure on a company that needs to portray a positive image to their stakeholders. The main objective of this research was to evaluate the reporting on ethics, integrity and anti-corruption of companies in the motor vehicle manufacturing sector. Content analysis was used as the research method. A checklist was compiled based on the different frameworks and country requirements. The results of the evaluation indicate that companies understand the importance of the governance aspects such as ethics and integrity and some also provide training on the relevant codes and policies. However the disclosure on corruption-related incidents within the companies is poor and not sufficient information is evident from the reports.
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