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Transparency in corporate reporting: assessing emerging market multinationals (2016)

This report evaluates the disclosure practices of 100 major emerging market multinationals headquartered in 15 countries and active in 185 countries. The report is part of a series on corporate reporting published by Transparency International since 2008. Initially focused on the world’s top multinationals, the series was expanded to include a first report on emerging market multinationals in 2013. To enhance comparability, the company sample for this report is primarily based on the 2013 edition of the Transparency in Corporate Reporting: Assessing Emerging Market Multinationals report.

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.

Priorities