Primary data is needed to test how the reputational damage caused by lack of engagement in reporting is related to corruption and to test the statistical significance of this kind of relation keeping in mind that a relation could be spurious because we don't have two variables in isolation and we better build a causal model to investigate the direct and indirect effects!
See: Alcaraz-Quiles, Navarro-Galera, and Ortiz-Rodríguez (2014),
Factors influencing the transparency of sustainability information inregional governments: an empirical study, Journal of Cleaner Production, 82 , p. 179 -191