外国公務員贈賄問題への対応を巡る企業の社会的責任 : 情報開示を通じた透明性の確保に向けて

抄録

Bribery in international business has become a priority issue on Corporate Social Responsibility. This means that companies must adopt effective ethics and compliance programs to prevent the payment of bribes. Additionally, corporations are currently required the disclosure on anti-bribery efforts to meet the needs of their stakeholders. However few companies are providing disclosure on this issue although stakeholders press for companies to disclose information about corporate anti-bribery efforts. The purpose of this article is to examine the subject of corporate disclosure on anti-bribery issue after exploring roots cause of the company's negative attitude toward disclosure.