U4 Anti-Corruption Resource Centre

This Anti-Corruption Helpdesk brief was produced in response to a query from a U4 Partner Agency. The U4 Helpdesk is operated by Transparency International in collaboration with the U4 Anti-Corruption Resource Centre based at the Chr. Michelsen Institute.


Please provide an overview of the impact of ESG on anti-corruption behaviour in companies and how anti-corruption is considered in the EU and US.

The rise of ESG (environmental, social and governance) presents opportunities for the anti-corruption movement. With growing investor interest in ESG incorporating anti-corruption efforts into ESG strategies is crucial.

While companies have incentives to adopt ESG, like enhanced reputation and access to capital, challenges exist, such as cost and a lack of standardised frameworks. Despite these hurdles, mandatory reporting frameworks, like the EU's European Sustainability Reporting Standards (ESRS), have emerged, requiring specific disclosures on business conduct and anti-corruption measures.

Within the ESG framework, corporate corruption has wide-ranging consequences. It is not only a key factor in the "G" (governance) component, but its negative effects also ripple out to affect the "S" (social) and "E" (environmental) dimensions.


  1. Understanding ESG
  2. Incentives and disincentives for ESG practices
  3. Evidence of ESG affecting corruption
  4. ESG disclosure landscape (EU and US)
  5. References


Kaunain Rahman (TI)


Guillaume Nicaise (U4)




Close search

Responsive versions of the site in progress.