Transparency in corporate reporting: Assessing emerging market multinationals

Fecha de publicación: agosto del 2013

Autores: Barbara Kowalczyk-Hoyer, Susan Côté-Freeman

Asistentes de investigación: Liliya D. Akhmadullina, Tim Bergman, Ting-Fung Chan,

Kristine Suet Tuen Kwok, Juliana Mari Sakai

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.