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This paper explores the role of corporate social responsibility and the reporting thereof in the fight against corruption. A special focus is laid on the international endeavors to improve transparency through reporting, and the paper elaborates extensively on the United Nations Global Compact (UNGC), the Organisation for Economic Co‐operation and Development (OECD) Guidelines for Multinational Enterprises and the Global Reporting Initiative's (GRI) Sustainability Reporting Guidelines. Voluntary initiatives, such as the UNGC, the OECD guidelines, and the GRI guidelines, are considered to play an important role in providing the trust‐based informal social norms, without which markets and societies cannot function. Copyright © 2012 John Wiley & Sons, Ltd.
Branco et al. (Wed,) studied this question.