Littérature scientifique sur le sujet « Transparency, corruption, prevention, total disclosure »

Campaigners against corruption advocate transparency as a fundamental condition for its prevention. Trans-parency in itself is not the most important thing: it is the accountability that it makes possible. Transparency itself is, in fact, a metaphor based on the ability of light to pass through a solid, but transparent, medium and reveal what is on the other side. In practice it allows the revelation of what otherwise might have been concealed, and it is applied in a social context to the revelation of human activity in which there is a valid public interest. It can be applied to all of those who hold power and responsibility, whether that is political or economic. More accurate definition of the term, including distinctions between open governance, procedural transparency, radical transparency, and systemic or total transparency is important. Various ways in which an observer can make use of transparency to scrutinise the activity of others, including freedom of information laws, accounting and audit systems, and the protection of public interest disclosure (whistleblowing) also need to be distinguished from each other.

ABSTRACTThe right to information is crucial because the more open the public scrutiny of the state administration, the more accountable the state administration is. Each public agency has the obligation to open public access to information relating to the Public Agency for the wider community, especially LIPI (Indonesian Institute of Sciences). Therefore, it is important to examine the implementation of the Public Information in LIPI in order to prevent acts of corruption. Based on the results of the research, it can be concluded that as the implementation of good governance, especially the embodiment of the principles of transparency in order to prevent acts of corruption, LIPI has conducted Public Information Disclosure. LIPI has provided Whistle-blowing System (WBS) as a means to facilitate information providers who want to report allegations of corruption in LIPI. For general information requests related to LIPI can be accessed via http://wbs.lipi.go.id/

Corruption is still a serious problem in Indonesia. Based on Transparency International website, in 2017 was ranked 96 of corruption out of 180 countries in the world. This low score indicates that the level of corruption in Indonesia is still high. The objective of the study is to test and analyze the influences of good corporate governance (GCG) and firm characteristic towards the tendency to disclose anti-corruption policies in the company. Corporate Governance is reflected by four variables : board independence, audit committee competence, institutional ownership, and gender diversity on BoC. While company characteristics consist of company size and industry risk. Samples are collected from listed companies in BEI (Bursa Efek Indonesia) from 2013 to 2017. Sampling method used in this study was purposive sampling. A total sample of 1619 companies were used in analysis. This study used logistic regression analysis to examine independent variables on dependen variable. Results from this study showed that independent board member, and company size were significant and have a positive affect on anti corruption disclosure. Audit committee competencies and institutional ownership not significant to anti corruption disclosure. While industry risk was significant and negative affectt on anti corruption disclosure. Abstrak Korupsi masih menjadi permasalahan serius di Indonesia. Berdasarkan website Transparency International, pada tahun 2017 Indonesia menduduki peringkat 96 dari 180 negara di dunia. Skor yang masih rendah ini mengindikasikan bahwa masih tingginya tingkat korupsi di Indonesia. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh dari tata kelola perusahaan dan karakteristik perusahaan terhadap kecenderungan mengungkapkan kebijakan anti korupsi di perusahaan. Tata kelola perusahaan dicerminkan oleh empat variabel yakni independensi dewan komisaris, kompetensi komite audit, kepemilikan institusional dan keberagaman gender dalam anggota komisaris. Sedangkan karakteristik perusahaan dicerminkan oleh ukuran perusahaan dan risiko industri. Sampel dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013 hingga 2017. Pemilihan sampel pada penelitian ini menggunakan metode purposive sampling dengan total perusahaan sebanyak 1619 perusahaan. Penelitian ini menggunakan analisis regresi logistik untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil dari penelitian ini menunjukkan bahwa independensi dewan komisaris, dan ukuran perusahaan berpengaruh positif terhadap kecenderungan mengungkapkan kebijakan anti korupsi di perusahaan. Variabel kompetensi komite audit dan kepemilikan institusional tidak berpengaruh terhadap kecenderungan mengungkapkan kebijakan anti korupsi di perusahaan. Sedangkan risiko industri berpengaruh negatif terhadap kecenderungan mengungkapkan kebijakan anti korupsi di perusahaan.

The purpose of the article is to comprehensively study political corruption as a phenomenon of social life in terms of legal aspects of its prevention and counteraction. The content of the publication is determined by the specifics of the subject of research and reflects the interdisciplinary approach to the disclosure of the topic. The article presents a comprehensive study of political, managerial and legal aspects of understanding political corruption. Emphasis is placed on the essence (nature) of political corruption as a phenomenon of the political process, and therefore - on the lack of a common conceptual understanding of the concept of "political corruption". It is emphasized that the concepts of "corruption" and "political corruption" are not identical in content or legal characteristics. The political aspect of corruption is an insufficient basis for extending the legal signs of corruption to actions that have signs of political corruption. It is argued that the task of legal science is to identify the causes, establish the preconditions and find the most effective measures to prevent and specify the means of combating political corruption. It is established that, unlike corrupt acts, types of behavior in the field of political corruption are not covered by legal liability measures. This is due to the lack of legal definition of "political corruption" in the current legislation. However, within the framework of normative regulation of relations in the field of state funding of political parties, a legal mechanism for preventing political corruption in Ukraine has been formed and operates. This led to the conclusion that due to the establishment of requirements and restrictions on the financing of political parties, the introduction of transparency and accountability of political parties and election campaigns, the legislator launched state control over the finances of political parties represented by the National Agency for Prevention of Corruption and to administrative or criminal liability for the relevant offenses. In view of this, emphasis is placed on the importance of understanding the legal aspects of political corruption, influencing political parties through finances, strengthening the financial discipline of political parties, improving the system of state control over the financing of political parties, and ensuring responsibility for violations in political financing. The scientific novelty of the article is the legal analysis of actions in the field of political corruption in terms of the introduction of legal mechanisms to prevent its manifestations. The practical significance of the article is related to the possibility of further use of its materials in the educational process, conducting interdisciplinary research on the phenomenon of political corruption and forming proposals for improving the legislative mechanisms of state control over the financial activities of political parties.

ObjectivesCorruption undermines the quality of healthcare and leads to inequitable access to essential health products. WHO, Global Fund, United Nations Development Programme (UNDP) and World Bank are engaged in anti-corruption in health sectors globally. Throughout the COVID-19 pandemic, weakened health systems and overlooked regulatory processes have increased corruption risks. The objective of this study is thus to explore the strengths and weaknesses of these organisations’ anti-corruption mechanisms and their trajectories since the pandemic began.Design, setting and participants25 semistructured key informant interviews with a total of 27 participants were conducted via Zoom between April and July 2021 with informants from WHO, World Bank, Global Fund and UNDP, other non-governmental organisations involved in anti-corruption and academic institutions. Key informant selection was guided by purposive and snowball sampling. Detailed interview notes were qualitatively coded by three researchers. Data analysis followed an inductive-deductive hybrid thematic analysis framework.ResultsThe findings demonstrate that WHO, World Bank, Global Fund and UNDP have shifted from criminalisation/punitive approaches to anti-corruption to preventative ones and that anti-corruption initiatives are strong when they are well funded, explicitly address corruption and are complemented by strong monitoring and evaluation mechanisms. Weaknesses in the organisations’ approaches to anti-corruption include one-size-fits-all approaches, lack of political will to address corruption and zero-tolerance policies for corruption. The COVID-19 pandemic has highlighted the necessity of improving anti-corruption by promoting strong accountability and transparency in health systems.ConclusionsResults from this study highlight the strengths, weaknesses and recent trajectories of anti-corruption in the Global Fund, World Bank, UNDP and WHO. This study underscores the importance of implementing strong and robust anti-corruption mechanisms specifically geared towards corruption prevention that remain resilient even in times of emergency.

There is an interest to understand how social impact bonds (SIBs), a type of innovative financing instrument used in impact investment, can be used to finance the prevention of non-communicable diseases (NCDs). This is the first scoping review that explores the evidence of SIBs for NCDs and their key characteristics and performance. The review used both published and grey literature from eight databases (MEDLINE, NCBI, Elsevier, Cochrane Library, Google, Google Scholar, WHO publications and OECD iLibrary). A total of 83 studies and articles were eligible for inclusion, identifying 11 SIBs implemented in eight countries. The shared characteristics of the SIBs used for NCDs were impact investment companies as investors, local governments as outcome payers, not-for-profit service providers and an average US$2 015 456 private initial investment. The review revealed a lack of empirical evidence on SIBs for NCDs. Conflict of interest and lack of public disclosure were common issues in both the published and grey literature on SIBs. Furthermore, only three SIBs implemented for financing NCDs were meeting all their target outcomes. The common characteristics of the SIBs meeting their target outcomes were evidence-based interventions, multiple service providers and an intermediated structure. Overall, there is a need for more high-quality studies, particularly economic evaluations and qualitative studies on the benefits to target populations, and greater transparency from the private sector, in order to ensure improved SIBs for preventing NCDs.

Abstrak Perusahaan dapat mengambil inisiatif untuk membangun sistem pelaporan pelanggaran yang efektif sehingga masyarakat dan karyawan organisasi memiliki keberanian untuk melakukan tindakan berupa pencegahan akan terjadinya korupsi juga kecurangan dengan melaporkan kepada pihak berwajib yang mampu menangani masalah terkait. Sebagai hasil dari sistem whistleblowing ini dimungkinkan untuk meningkatkan kejujuran dan keterbukaan. Tujuan dari penelitian ini adalah untuk mengumpulkan bukti realitas Whistleblowing System dan Budaya Organisasi Terhadap Pencegahan Fraud di Badan Pertanahan Nasional Kota Bandung. Kuesioner digunakan untuk mengumpulkan data untuk penelitian deskriptif kuantitatif. Partisipan dalam penelitian ini adalah seluruh pegawai Badan Pertanahan Nasional Kota Bandung. Besar sampel adalah 93 orang. Jumlah data yang diproses adalah 93 dan dilakukan pengujian antar variabel. Temuan penelitian ini menunjukkan angka signifikansi 0,000<0,05 yang menunjukkan adanya sistem whistleblowing dan budaya organisasi yang diarahkan pada pencegahan kecurangan. Sedangkan variabel whistleblowing system memiliki angka signifikansi 0,000<0,05 berpengaruh terhadap pencegahan kecurangan/fraud. Sedangkan variabel budaya memiliki angka signifikansi 0,02<0,05, dapat diartikan budaya organisasi berpengaruh secara parsial terhadap pencegahan organisasi/fraud. Hasil R square sebesar 0,618 yang berati variasi pada penceagahan fraud mampu di terangkan oleh kedua variabel bebas (whistleblowing system dan budaya organisasi) sebesar 62% sedangkan sisanya 38% diterangkan oleh variabel lain diluar model atau variabel yang telah di teliti. Abstract Companies can take the initiative to create an efficient violation reporting system so that the general public and organization workers have the courage to take action in the form of preventing fraud and corruption by reporting it to the authorities who are capable of handling related issues. This whistleblower mechanism has the potential to improve transparency and honesty. In order to prove that the whistleblowing system and organizational culture at the Bandung City National Land Agency actually work, this study will gather data. In order to gather information for quantitative descriptive research, questionnaires are used. All of the workers of the Bandung City National Land Agency took part in the study. There are 93 persons in the sample. The total amount of data processed was 93, and variable testing was performed. The study's results demonstrate a significance level of 0.000 0.05, which suggests the existence of a system for reporting fraud and an organizational culture that encourages it. The whistleblowing system variable, which influences fraud prevention, has a significance level of 0.000 0.05. Despite the cultural variable's significance level of 0.02 0.05, it may be concluded that organizational culture has some bearing on fraud prevention. The two independent variables (whistleblowing system and organizational culture) can explain variations in fraud prevention to a degree of 62%, according to the R square result of 0.618, while the remaining 38% is explained by other variables outside the model or variables that have not been included in the model.

The article is devoted to the study of South Korea’s tax policy, its impact on the economic development of this country and ways to use the experience of its tax reforms for the postwar reconstruction of Ukraine. The study has found that a set of measures aimed at stimulating South Korea’s economic development included tax breaks aimed at supporting its export sector, with a focus on knowledge-intensive and high-tech products. The correlation analysis has been used in this study demonstrated the well-known export component of South Korea’s economic growth and has confirmed the positive impact of lower overall tax rates on the country’s GDP growth rate. However, the analysis showed that the correlation of GDP growth with tax revenues in total GDP is almost absent, which means no relationship between the share of taxes in GDP and its growth rate. It has been found that tax policy in combination with other economic measures had a positive impact on the economic development of South Korea. In particular, the country has used special depreciation, investment tax credit and tax free reserves, tax holidays and other tax benefits that had a positive impact on the development of science-intensive export-oriented production. However, it is difficult to measure the net effect of tax breaks on the Korean economy, as they have been accompanied by other measures, such as export industries, which also received widespread credit support in the 1960s. The analysis revealed that the main shortcomings of South Korea’s tax system, which have held back its economic growth for a long time, include the non-transparency of preferential taxation and the complexity of the tax system as a whole. However, in general, the analysis shows that the share of taxes in South Korea’s GDP compared to other countries is at an average level. The article identifies promising ways to use the Korean tax experience in our country. Given the experience of South Korea, the reform of Ukraine’s tax system in the direction of promoting a knowledge intensive export sector on the basis of transparency and prevention of corruption is considered as promising.

Il presente lavoro si pone l’obiettivo di analizzare il fondamento teorico, l’evoluzione e l’attuale portata del principio di trasparenza amministrativa, nonché il ruolo che esso assume nel moderno sistema di prevenzione della corruzione e dell’illegalità nella P.A.. L’analisi della nozione di “trasparenza amministrativa” (e delle diverse forme in cui si realizza), la chiarificazione storico-culturale del concetto, nonché l’approfondimento dell’evoluzione del rapporto tra Autorità e Cittadino, anche alla luce del crescente sviluppo tecnologico e informatico, mostrano come la tematica sia in continuo mutamento. È da registrare il passaggio dal regime del segreto al diritto di accesso procedimentale, dall’estensione degli obblighi di pubblicazione (anche on line) all’introduzione dell’istituto dell’accesso civico, fino alla total disclosure del maggior numero di informazioni inerenti alla struttura e al funzionamento delle PP.AA. realizzata con le recenti riforme. Sul tema, con rilevanti implicazioni sul piano costituzionale, ha influito una serie di disposizioni generali e specifiche, di diversa provenienza (locale, regionale, nazionale, europea e sovranazionale), succedutesi nel tempo e in modo frammentario: tanto ha causato un disomogeneo livello di applicazione della disciplina in materia, nonché diversi tentativi di elusione o ritardi nell’adeguamento alla stessa. È emerso, sotto altro profilo, lo stretto legame tra trasparenza e corruzione. La trasparenza ha infatti visto unire ai profili, inizialmente prevalenti, della tutela del cittadino contro atti e comportamenti delle PP.AA. lesivi delle proprie situazioni giuridiche soggettive, gli aspetti della garanzia dell’imparzialità del risultato dell’azione amministrativa. Intesa oggi come conoscenza diffusa di dati e documenti “pubblici”, essa appare anche un efficace strumento in materia di lotta alla corruzione e di prevenzione della cd. maladministration. Al di là delle difficoltà definitorie del fenomeno corruttivo, certamente dovute alle molteplici sensibilità storiche, sociali e culturali, nonché al carattere multilivello e multidisciplinare dello stesso, si registrano incertezze anche quanto ad estensione, indici sintomatici e tecniche di misurazione. L’analisi mostra come, nel nostro ordinamento, dopo un primo periodo in cui si è preferito dare risposte di tipo repressivo/penalistico, si sia progressivamente affermata una nozione di corruzione più ampia di quella penalistica, unitamente alla consapevolezza dell’effetto altamente diffusivo della corruzione sull’intero sistema Paese, difficile da quantificare con esattezza ma di certo ingente. Tanto ha spinto gli addetti ai lavori, anche grazie alle indicazioni provenienti da organismi europei ed internazionali, a prediligere un approccio di tipo integrato che alterna agli strumenti penalistici misure e rimedi di tipo preventivo. Evidente è allora il ruolo della trasparenza quale strumento chiave nella prevenzione della corruzione, specialmente a seguito dell’entrata in vigore della L. n. 190/2012 (cd. “Legge Severino”) e del D. Lgs. n. 33/2013 (cd. “T.U. Trasparenza”), come modificato dal D. Lgs. n. 97/2016, che attribuiscono al cittadino il ruolo di supervisore/controllore sociale dell’agire del potere pubblico. L’efficacia e l’effettività delle riforme suddette andrà necessariamente misurata nel medio periodo, soprattutto tenendo conto della capacità, da parte degli stessi operatori della P.A., di comprendere appieno i nuovi principi ispiratori della riforma, dandovi applicazione secondo criteri di semplificazione e revisione dello stesso linguaggio, così da favorire una piena conoscenza dell’azione amministrativa.
This essay aims to analyze theoretical basis, scope and evolution of the principle of transparency in public administration, as well as the role it undertakes in the prevention of corruption and illegality within the public authority. By examining the notion of transparency in public administration (in all its different aspects), putting it in its historical context and by investigating the evolution of the relationship between Citizen and Authority, this essay shows how the topic is subject to continuous progression in the light of an increasing technological development. Recent reforms have sparred significant advancements: the regime of confidentiality has been replaced by the right of access to procedures; the extension of the obligation to publish (even online) has now given ground to civic access and the complete disclosure of a big quantity of information, about both the structure and the functioning of the public administration. A long history of general and specific regulations – coming from local, regional, national, European and International entities – lays behind the legislation development. The fragmentary law-making process has generated an irregular level of enforcement in this field, as well as many attempts to avoid or delay the implementation of this discipline. Transparency and corruption are strictly connected, the essay demonstrates. The first implies the safeguard of the citizen against specific abuses by the public administration and the guarantee of a fair outcome by the administrative apparatus. Transparency, intended as diffuse knowledge of “public” documents and data, appears to be an effective tool to fight corruption and prevent illicit behaviors within the governing bodies. Besides the know difficulties to settle for a common definition of corruption, caused by different historical, social and cultural idiosyncrasies and to its multi-layered nature, uncertainties also surround the definition of its extension, as well as its symptomatic displays and measuring techniques. After an initial period, in which our juridical system preferred to give repressive answers to the phenomenon, a wider notion of corruption has progressively gained importance, linked to the awareness of its high penetration within the country’s apparatus. A penetration that has been hard to quantify but has been massive indeed. This has pushed insiders to prefer a more integrated approach to the matter, able to alternate punishment and prevention. Suggestions coming from European and international bodies have been fundamental in this process. The role of transparency as tool to prevent corruption is unmistakable, especially after L. n. 190/2012 (“Legge Severino”) and D. Lgs. n. 33/2013 (“T.U. Trasparenza”), amended by D. Lgs. n. 97/2016, entered into force. This set of laws give citizens a supervising role over the acts of the public administration. The effectiveness of the above-mentioned reforms will have to be judged in the medium term. The ability of the public servants to fully understand the new guidelines and the core principles behind the reform will be crucial, especially since they will be prompted to simplify and adjust the bureaucratic language with the aim of helping the citizen to have a better understatement of the public administration.

Non-financial reporting is a form of transparency disclosure where companies disclose information that is not primarily focused on their financial performance, but information related to their activities that contribute to society through environmental protection, social matters, employees, human rights, anti-corruption and other activities affecting the supply chain. The purpose of this research is to analyze non-financial disclosure in selected Balkan countries and to determine how EU membership affects the scope of non-financial reporting. Four countries are included in the research, two of which are EU countries and two are non-EU countries. A total of 40 blue-chip companies that are part of the national stock market indexes for the period of 2019 to 2021 were taken as a sample in the research. We applied content analysis to 120 Audited Consolidated Annual Reports, individual Non-financial Disclosure Reports and all tabs and sub-tabs of official websites from which we identified variables to be statistically tested. A detailed descriptive and comparative analysis will be made to qualitatively and quantitatively describe the characteristics of non-financial reporting in the respective countries, and then the Multivariate Kruskal-Wallis will be conducted to test whether EU membership affects the extent, title, type, and length of the report on non-financial information.