DATA COLLECTION AND ANALYSIS Multilingual researchers collected the data exclusively from information or documents publicly available on each company’s global website, including relevant links embedded in the websites. Data collection was guided by a questionnaire structured along the three dimensions of transparency of corporate reporting: • Reporting on anti-corruption programmes: the 13 questions in this section were based on the UN Global Compact – Transparency International Reporting Guidance on the 10th Principle Against Corruption.11 The guidance was derived from the Business Principles for Countering Bribery12 whose development was led by Transparency International. • Organisational transparency: the eight questions in this section focused on disclosure of the companies’ related entities, including subsidiaries, associates, joint ventures and other holdings. • Country-by-country reporting: five questions relating to country-level financial data were posed for each country in which a company stated it operated. In conducting the research, Transparency International did not investigate the veracity or completeness of the published information and did not make any judgement about the integrity of the information or practices disclosed. All data points were independently validated by a second researcher. The methodology and data were shared with each of the companies and they were given the opportunity to review their individual results. Of the 100 companies surveyed, 17 took advantage of the opportunity to review their data. This input from the companies was validated by the researchers and corrections to the scores were made if necessary. More details on methodology and the scoring system used to compile company rankings and the overall index can be found on page 43.
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Transparency International