Anti-bribery and corruption (ABC) systems in the ESG context: What can ABC systems do for ESG and what can ESG do for them?

This paper examines the mutually reinforcing relationship between corporate Anti-Bribery and Corruption (ABC) systems and Environmental, Social, and Governance (ESG) frameworks. While research and reporting recognize anti-corruption as a key pillar of ESG, they have not clearly defined how effective ABC systems contribute to ESG. Nor have they explored how ESG's sustainability logic could reshape ABC's design, operations, and communications. This paper draws on academic literature, expert guidance, and regulatory developments. It presents an integrated perspective on sustainable ABC governance, reporting, and performance measurement. First, it explains how strong anti-corruption mechanisms support governance, lower risks, and help achieve environmental and social goals. Next, it analyses how ESG-based principles like leadership commitment, stakeholder engagement, and open reporting can improve the effectiveness and credibility of ABC systems. Drawing on the idea of stakeholder reactivity, it argues that conventional ABC metrics and disclosures may not communicate effectively to all stakeholders, who differ in their analytical skills and motivations. Therefore, it proposes a model for sustainable ABC metrics that blends activity- and impact-based indicators and connects anti-corruption measurement to ESG's governance logic. The paper concludes that more stakeholder-sensitive ABC metrics can improve clarity, accountability, and trust in ABC-related reporting for sustainability governance.