Sustainability in the food and the pharmaceutical industry has become a hot topic as the several cases of malpractice reported by worldwide media in recent years shows. This research aims at identifying the reasons for the diffusion of non-ethically sustainable practices in these sectors, by evaluating the effectiveness of the company’s internal controls. To achieve this aim, a content analysis was performed considering the largest European pharmaceutical and food companies, listed on one or more of the main stock exchanges. Main findings underline many internal controls’ vulnerabilities to corruption.
Sustainability and Internal Control Systems in the Food and Pharmaceutical Sectors
ALMICI, Alex;CASSANO, Raffaella;COSTA, Valentina
2016-01-01
Abstract
Sustainability in the food and the pharmaceutical industry has become a hot topic as the several cases of malpractice reported by worldwide media in recent years shows. This research aims at identifying the reasons for the diffusion of non-ethically sustainable practices in these sectors, by evaluating the effectiveness of the company’s internal controls. To achieve this aim, a content analysis was performed considering the largest European pharmaceutical and food companies, listed on one or more of the main stock exchanges. Main findings underline many internal controls’ vulnerabilities to corruption.File in questo prodotto:
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