Transparency in Corporate Reporting: Assessing Emerging Market Multinationals

Authors: 
Barbara Kowalczyk-Hoyer, Liliya Akhmadullina, Nicole Knapen, Gabriele Simeone, Santhosh Srinivasan, Betty Wong, Hongbin Xiang, Susan Côté-Freeman (ed.)
Publication year: 
2016
Publisher: 
Transparency International
Abstract: 

This report evaluates the disclosure practices of 100 major emerging market multinationals headquartered in 15 countries and active in 185 countries. This report assesses the public disclosure practices of emerging market multinationals based on three dimensions: first, the reporting of key elements of their anti-corruption programmes; second, the disclosure of their company structures and holdings; and, third, the disclosure of key financial information on a country-by-country basis. This information was gathered from corporate websites and other publicly available sources by a team of Transparency International researchers.