Abstract

Investors and corporate stakeholders increasingly find insights into a corporation’s performance and long-term sustainability through an organization’s Environmental, Social,and Governance (ESG) program. But, even with the increased focus on ESG programs, gaps still exist for important social and governance risks. Organizations can address these gaps by implementing an anti-bribery corruption (ABC) compliance program as part of their overall ESG program. This article focuses on an ABC compliance program’s role within a broader corporate ESG framework, identifies key performance indicators that address corruption risks, and explains how to monitor and measure an ABC compliance program's success over time. In addition, the article provides a list of objective and verifiable metrics to measure the quality of disclosures made to the public.

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