An evaluation of the reporting on ethics and integrity of selected listed motor vehicle companies

  • Anet Magdalena Smit North-West University
  • Elizabeth J Bierman North-West University, South Africa
Keywords: Sustainability, Global Reporting Initiative, ethics, integrity, anti-corruption, TBL, CSR, integrated reporting


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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