Exploratory evidence on anticorruption activities in the Spanish context: A sustainable governance approach
This paper aims at discovering a sustainable corporate governance approach by analysing the interaction between the board of directors and the application of corporate corruption legislation by Spanish companies. Thus, the objective of this paper is to define the role of the board of directors in corporate corruption prevention activities. Based on a case study using the Gioia methodology, our research seeks to identify the role of the board of directors compared with that of control activities (i.e., corruption prevention activities) within the management system of the company.