Corporate social responsibility (CSR) codes of conduct are an effective mechanism for integrating responsible economic practices against corruption. This study intends to corroborate this assertion by means of a comparative analysis of CSR codes of conduct of major oil and gas companies operating in emerging markets. In this paper, we examine how oil and gas companies respond to corruption in their CSR codes of conduct. Further, we examine the provisions related to corruption issues embodied in international conventions and guidelines and the norms or standards of oil and gas associations, NGOs and international and multilateral organizations. In the final analysis, we access the extent to which provisions included in oil and gas companies' CSR codes of conduct are consistent with the current international context.
Codes of conduct of social responsibility (CSR); oil and gas industry; corruption; political contribution; financial transparency
