Transparency in reporting has become very important and various stakeholders expect companies to disclose sensitive information, such as ethical aspects, integrity and anti-corruption information. Any indication of corruption can be detrimental when trying to attract foreign investors to invest in a country. These disclosure practices could place remarkable pressure on a company that needs to portray a positive image to their stakeholders. The main objective of this research was to evaluate the reporting on ethics, integrity and anti-corruption of companies in the motor vehicle manufacturing sector. Content analysis was used as the research method. A checklist was compiled based on the different frameworks and country requirements. The results of the evaluation indicate that companies understand the importance of the governance aspects such as ethics and integrity and some also provide training on the relevant codes and policies. However the disclosure on corruption-related incidents within the companies is poor and not sufficient information is evident from the reports.

中文翻译：

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对选定的上市汽车公司的道德与诚信报告的评估

报告的透明度已经变得非常重要，各种利益相关者都希望公司披露敏感信息，例如道德方面，诚信和反腐败信息。试图吸引外国投资者到一个国家投资时，任何腐败迹象都可能有害。这些披露做法可能给需要向其利益相关者描绘正面形象的公司施加巨大压力。这项研究的主要目的是评估有关汽车制造行业公司的道德，诚信和反腐败报告。内容分析被用作研究方法。根据不同的框架和国家要求编制了清单。评估结果表明，公司了解诸如道德和诚信等治理方面的重要性，并且一些公司还提供了有关法规和政策方面的培训。但是，公司内部有关腐败相关事件的披露很少，报告中没有足够的信息。