list of tables, diagrams and BOXES TABLES 1 Comparison of Transparency International Studies on Transparency in Corporate Reporting
45
DIAGRAMS 1 Index Results
2
2 Reporting on Anti-Corruption Programmes
13
3 Reporting on Anti-Corruption Programmes: Analysis by Question
14
4 Reporting on Anti-Corruption Programmes: Average Company Performance by Industry
15
5 Organisational Transparency
20
6 Organisational Transparency: Average Company Performance by Industry
23
7 Country-by-Country Reporting
28
8 Country Level Reporting Examples
32
9 Index Results in the Financial Sector
36
10 Reporting on Anti-Corruption Programmes in the Financial Sector
37
11 Organisational Transparency in the Financial Sector
39
12 Country-by-Country Reporting by Financial Sector Companies
40
13 Structure of the Sample
55
Boxes 1 Best Practice
9
2 Is Reporting on Anti-Corruption Programmes Meaningful?
12
3 Countries of Incorporation v Countries of Operations
19
4 Materiality
21
5 Examples of Good Country-by-Country Disclosure
29
6 Subsidiary-by-subsidiary v Country-by-country Reporting
30
7 Anti-Corruption Reporting Trends
46
Transparency in Corporate Reporting: Assessing the World’s Largest Companies
59