Sustainability reporting and anti-corruption provisions: unlocking the potential for impact

U4 Issue

Sustainability reporting and anti-corruption provisions: unlocking the potential for impact

Our research highlights that integrating anti-corruption measures within sustainability reporting frameworks can enhance corporate transparency and contribute to reducing corruption risks. However, inconsistent global sustainability standards and enforcement challenges limit the effectiveness of these measures. We present evidence and practice from the development cooperation sector to support practitioners in navigating governance and accountability frameworks in the private sector.

15 January 2025

Download PDF

Main points

Integrating anti-corruption measures within sustainability reporting frameworks can enhance corporate transparency and improve governance.
Sector-wide collective action initiatives can be effective in raising integrity standards and facilitating knowledge sharing among organisations.
However, inconsistent global sustainability standards, superficial requirements, and enforcement difficulties can undermine the effectiveness of sustainability reporting.
Detailed and transparent sustainability reporting by organisations like the United States Agency for International Development (USAID), the Swedish Development Cooperation (Sida), and the African Development Bank Group (AFDB) demonstrate the value of comprehensive anti-corruption measures in fostering accountability.
These examples can help development professionals, aid donors, and policymakers who aim to improve governance frameworks and promote accountability in their practices.

By

Guillaume NicaiseSenior Adviser

Kaunain RahmanResearch Coordinator

Topics

Development cooperation

Corruption risk management and integrity

Private sector

Cite this publication

Nicaise, G.; Rahman, K. (2025) Sustainability reporting and anti-corruption provisions: unlocking the potential for impact. Bergen: U4 Anti-Corruption Resource Centre, Chr. Michelsen Institute (U4 Issue 2025:1)

Download PDF

About the authors

Guillaume Nicaise

Guillaume Nicaise is a senior adviser at the U4 Anti-Corruption Resource Centre, Chr. Michelsen Institute. He leads the work on integrity management, organisational integrity, and the private sector. Dr. Nicaise is an anthropologist specialising in norms transfer and implementation, with a focus on good governance mechanisms such as transparency, accountability, and civil participation.

Kaunain Rahman

Kaunain is the business integrity specialist at Transparency International (TI), driving integrity in business as part of TI’s strategy. She strengthens business capacity for collective action, fosters integrity in value chains, and advocates for better regulatory frameworks. Her projects include Integrity Pacts and the Business Integrity Country Agenda, focusing on transparent procurement and national business integrity. Kaunain also leads TI’s efforts in addressing corruption through private sector sustainability reporting.

Disclaimer

All views in this text are the author(s)’, and may differ from the U4 partner agencies’ policies.

This work is licenced under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International licence (CC BY-NC-ND 4.0)

Keywords

ESG – Environmental, social, and governance (corporate practices), ESRS – European sustainability reporting standards, sustainable development, corruption risk management, accountability, compliance, integrity

Photo

Photo:

Khanchit Khirisutchalual/iStock.com

U4 Issue