| Abstract |
ABADI is a scoring sheet developed to
determine the extent of anti-bribery
information disclosure on any
communication tools, such as annual
report and websites, to demonstrate
organization's commitment towards
combating corruption. The index
consists of 37 items developed from
analysis of past literature and
organizations' published reports. The
input data will be taken based on
observation of an organization's
annual reports, CSR and sustainability
reports, past literature and Global
Reporting Initiative (GRI) reporting
indicators. The level of disclosure
could be categorized as "outstanding",
"good", "satisfactory", "fair" and
"poor". The use of ABADI would
encourage organizations to report
their implementation of anti-bribery
initiatives in any communication
medium which in turn, could be used as
a criterion of good governance rating
system evaluation in Malaysia. ABADI
could be potentially commercialized to
be used by the profit and non-profit
organization as well as policy makers
to measure their level of anti-bribery
disclosure and practices. This product
is an outcome from a research entitled
"The Inclusion of Corruption
Prevention Strategies in Malaysian
Profit and Non-Profit Organizations
CSR Practice" funded by Accounting
Research Institute, Malaysia. |