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

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

Open Access
|Jun 2026

Figures & Tables

(Authors) Stakeholder typology according to their reactivity, based on Slager, Gond & Crilly, 2021_

Low CapacityHigh Capacity
High MotivationIncremental respondersSubstantive responders
High MotivationWant to act ethically but lack resources or systems.
  • basic, narrative disclosures

  • reliance on external consultants

  • gradual learning and progress focus

Ethics as strategic advantage and cultural value.
  • detailed, data-driven disclosures

  • integration of ABC metrics with ESG goals

  • continuous improvement & stakeholder dialogue

Low MotivationIndifferent respondersSelective responders
Low MotivationView disclosure as burden or cost.
  • minimal, reactive reporting

  • only respond under pressure (regulatory or reputational)

  • see ABC compliance as box-ticking

Ethics as PR instrument.
  • slick but superficial reports

  • focus on optics and rankings

  • use ESG reporting to manage perception, not substance

(Authors) Illustrative set of ABC metrics reflecting identified sustainability factors_

ABC trainings metricsCurr. yearPrev. year
Activity-basedABC training participation88%91%
Impact-based% of employees showing compliant behaviors measured through post-training assessments following the ABC training76%69%
Corruption incidents metricsCurr. yearPrev. year
Activity-basedCorruption cases incidence total35
Impact-basedCorruption cases incidence in already remediated areas10
Root cause analysis completion rate for alerts received100%100%
Whistle blower communication metricsCurr. yearPrev. year
Activity-basedIncidence of corruption WB reports33
Impact-basedSubstantiation rate of reports65%73%
Time-to-resolution for reported concerns (days)3229
Third parties' due diligence metricsCurr. yearPrev. year
Activity-basedPercentage of high-risk third parties subject to enhanced due diligence95%92%
Impact-basedContract terminations due to compliance failure02
Risk assessment metricsCurr. yearPrev. year
Activity-basedRevenues share covered by corruption risk assessment93%87%
Impact-basedPercentage reduction in residual corruption risk score after mitigation measures25%20%
Continuous improvement metricsCurr. yearPrev. year
Activity-basedAction steps from risk assessment, audits, investigations closed within given deadline80%100%
Impact-basedTrend (+increase, −decrease) in identified internal control weaknesses vs. previous year25%−33%

(Authors) Illustrative stakeholders' reactivity on selected traditional G metrics, based on Slager, Gond & Crilly, 2021_

Incremental(High motivation – Low analytical capacity)
type / groupMetric 1: Corruption cases (3 vs 5)Metric 2: Training participation (88% vs 91%)
Internal stakeholdersView reduction as clear moral and compliance progress, interpret numbers at face value, reinforce basic compliance messaging and “zero tolerance” narrativesExpress concern over decline, perceive it as failure to meet expectations, push for mandatory attendance and simple controls rather than redesign of training
External stakeholdersWelcome reduction as a signal of improving integrity, rely on headline numbers, may communicate cautious approval but request reassuranceQuestion decline in participation, may ask for explanations or commitments to restore coverage, rely on company statements rather than independent analysis
Incremental stakeholders want improvement but lack the capacity to contextualize trends or causality.Incremental stakeholders want improvement but lack the capacity to contextualize trends or causality.Incremental stakeholders want improvement but lack the capacity to contextualize trends or causality.
Substantive(High motivation – High analytical capacity)
type / groupMetric 1: Corruption cases (3 vs 5)Metric 2: Training participation (88% vs 91%)
Internal stakeholdersAnalyse trend quality, detection maturity, reporting culture, and benchmarking, assess whether decrease reflects prevention or under-reporting, initiate root-cause reviewsDisaggregate participation by risk group and geography, assess training effectiveness, not only coverage, redesign content, targeting and incentives
External stakeholdersInterpret reduction conditionally, compare to peers, sector risk, enforcement context, may request deeper narrative and assuranceProbe whether decline signals training fatigue or risk misalignment, expect corrective action plans and evidence of learning outcomes
Substantive stakeholders treat metrics as diagnostic tools, not reputational signals.Substantive stakeholders treat metrics as diagnostic tools, not reputational signals.Substantive stakeholders treat metrics as diagnostic tools, not reputational signals.
Selective(Low motivation – High analytical capacity)
type / groupMetric 1: Corruption cases (3 vs 5)Metric 2: Training participation (88% vs 91%)
Internal stakeholdersAcknowledge improvement but deprioritize unless cases threaten operations or reputation, avoid deeper system investmentsAccept decline if not legally problematic, may support targeted training only in high-risk units
External stakeholdersUse data opportunistically, positive trends reduce pressure, scrutiny increases only if scandals emergeMonitor participation mainly as compliance threshold, react only if it affects contractual or regulatory exposure
Selective stakeholders can interpret metrics but engage only when it aligns with other strategic interests.Selective stakeholders can interpret metrics but engage only when it aligns with other strategic interests.Selective stakeholders can interpret metrics but engage only when it aligns with other strategic interests.
Indifferent(Low motivation – Low analytical capacity)
type / groupMetric 1: Corruption cases (3 vs 5)Metric 2: Training participation (88% vs 91%)
Internal stakeholdersConsider corruption inevitable or irrelevant, see numbers as compliance formalism, no behavioural changeView decline as operational issue, little concern or ownership
External stakeholdersBarely notice disclosure, lack interest or understanding, rely on surface reputationNo reaction unless issue escalates publicly or legally
Indifferent stakeholders neither demand nor enable meaningful improvement.Indifferent stakeholders neither demand nor enable meaningful improvement.Indifferent stakeholders neither demand nor enable meaningful improvement.
DOI: https://doi.org/10.2478/ebce-2026-0004 | Journal eISSN: 2453-7829 | Journal ISSN: 1338-5615
Language: English
Page range: 48 - 62
Published on: Jun 10, 2026
Published by: University of Prešov
In partnership with: Paradigm Publishing Services

© 2026 Ivan Skaloš, Anna Lašáková, published by University of Prešov
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.