9. ANNEXES ANNEX 1: METHODOLOGY This report is designed and carried out to encourage increased levels of transparency in international business. It analyses reporting practices of 100 large emerging market companies from diverse industries and countries. The methodology was based on the previous Transparency International projects and was most recently used for our July 2012 report on Transparency in Corporate Reporting: Assessing the World’s Largest Companies. The table below compares the various corporate reporting studies undertaken by Transparency International.
Table 1 Comparison of Transparency International Studies on Transparency in Corporate Reporting
EVALUATED AREAS
TRANSPARENCY IN CORPORATE REPORTING (2012)
PROMOTING REVENUE TRANSPARENCY (2011)
TRANSPARENCY IN REPORTING ON ANTI-CORRUPTION (2009)
PROMOTING REVENUE TRANSPARENCY (2008)
Reporting on anti-corruption programmes
3
3
3
3
Organisational disclosure
3
3
3
Country-level disclosure
3
3
3
INDUSTRIES
Various
Oil and gas
Various
Oil and gas
NUMBER OF COMPANIES
105
44
500
42
OWNERSHIP
Publicly listed
Various
Publicly listed
Various
COMPANY SELECTION The selection of companies was based on the Boston Consulting Group list of Global Challengers 2011. The list of companies and the structure of the sample are presented in Annex 3. The subject companies were not selected with a view towards reaching geographic or industry-wide conclusions. The Industry Classification Benchmark was used to classify companies by industry. All companies were contacted in January 2013 when they were informed of the research and the publication of the report including a company ranking.
Transparency in Corporate Reporting: Assessing Emerging Market Multinationals
43