Purpose: In recent years, the role of environmental, social and governance (ESG) disclosure has become crucial. The aim of this paper is to study how corporate governance affects one part of ESG disclosure: anti-corruption disclosure. Design/methodology/approach: This study examined 140 corporate social responsibility (CSR) reports from companies listed on the Italian stock markets and 50 CSR reports from other companies, then this study analysed the adoption of the Global Reporting Initiative (GRI) standard no. 205. Findings: The results show a low level of disclosure, and that corporate governance issues matter. In particular, the analysis found a positive relationship between the presence of female and outside members, the number of board members and the level of anti-corruption disclosure. Research limitations/implications: This study acknowledges some limitations. Firstly, the research is based on a one-year sample. Secondly, the research hypotheses are confirmed only when considered in relation to a single section of the GRI standards. Thirdly, this study has a bias towards relatively large enterprises. Practical implications: It could be worthwhile introducing a soft regulation regarding the composition of the board of directors that requires a certain quantitative and qualitative composition. Originality/value: To the best of the authors’ knowledge, this is one of the few studies, the first in Italy, that sheds light on anti-corruption disclosure and its determinants.

The aim of this paper is to examine which variables are most important in encouraging whistleblowing in Italian public administrations, as a result of the compulsory application of the anti-corruption Law No. 190/2012. Our research is based on an empirical analysis of 365 public administrations: 86 hospitals, 137 health agencies, 39 universities, and 103 major Italian municipalities. The results show that whistleblowing seems to occur more frequently in large public administrations, to be associated with formal procedures and an organizational proceduralization that encourages individuals to actually blow the whistle, and that it is only partially correlated to training and education.