3. RATIONALE AND METHODOLOGY Transparency in Corporate Reporting: Assessing Emerging Market Multinationals builds on Transparency International’s existing work in combating corruption in the private sector. The methodology for this study has been used previously by Transparency International, most recently for the July 2012 report Transparency in Corporate Reporting: Assessing the World’s Largest Companies. This study assesses the transparency of corporate reporting by 100 major emerging market companies comprising the list of Global Challengers 2011, and is based on data collected or made available between 21 January and 18 March 2013. It is possible that relevant information may have been published by companies after 18 March 2013, but it could not be taken into account in this report as this was the closing date for data collection. Transparency is measured on corporate reporting of three dimensions: 1. anti-corruption programmes 2. organisational structure 3. country-by-country reporting of revenues, transfers and value sharing The principal outcomes of this report are: • The production of an overall index that ranks companies from the best to the worst performers across all three dimensions. • The production of three separate company rankings, one for each dimension. • The production of rankings for BRICS countries.
Transparency in Corporate Reporting: Assessing Emerging Market Multinationals
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