Transparency in Corporate Reporting: Assessing Emerging Market Multinationals

CONTENTS 1. EXECUTIVE SUMMARY

2. INTRODUCTION

3. RATIONALE AND METHODOLOGY

4. REPORTING ON ANTI-CORRUPTION PROGRAMMES

COMPANY RESULTS

OWNERSHIP STRUCTURE

5. ORGANISATIONAL TRANSPARENCY

COMPANY RESULTS

OWNERSHIP STRUCTURE

6. COUNTRY-BY-COUNTRY REPORTING

COMPANY RESULTS

OWNERSHIP STRUCTURE

KEY FINANCIAL REPORTING ON DOMESTIC OPERATIONS

7. BRICS: SPECIAL SECTION

INDEX: BRICS RESULTS

REPORTING ON ANTI-CORRUPTION PROGRAMMES

ORGANISATIONAL TRANSPARENCY

COUNTRY-BY-COUNTRY REPORTING

8. RECOMMENDATIONS

9. ANNEXES

ANNEX 1: METHODOLOGY

ANNEX 2: QUESTIONNAIRE

ANNEX 3: DATA TABLES

LIST OF TABLES, DIAGRAMS AND BOXES

ENDNOTES 52

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Transparency in Corporate Reporting: Assessing Emerging Market Multinationals

Published on Oct 17, 2013

Transparency International

Transparency International conducted research into the public reporting practices of 100 emerging markets companies comprising a list of Global Challengers 2011. Based on the methodology of previous Transparency International studies, researchers collected and analysed publicly available data on three dimensions of transparency: Reporting on anti-corruption programmes (covering inter alia bribery, facilitation payments, whistleblower protection and political contributions), Organisational transparency (including information about corporate holdings), and Country-by-country reporting (including revenues, capital expenditure and tax payments). The report dedicates a section to the performance of companies from the BRICS. This is of interest in view of their importance within emerging markets and in the world economy as a whole.

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