Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms

This paper considers the anti-corruption disclosure reporting of large UK-quoted extractive companies from 2003 to 2019. period includes introduction 2010 UK Bribery Act, which might be expected influence corporate disclosure. It takes content analysis metrics environmental literature, is a more developed area research, and an with higher volume disclosures. applies these investigate trends in corruption over time impact Act on breadth depth. We find that some would appear add insight than others this new context. conclude has grown time, but seem breadth, questions addressed rather depth answers given. There been step-change since though concluding whether increased quality may depend your perspective interest as user information.