This paper examines the role of multinational enterprises in sustainability reporting. The study assesses how multinational enterprise status correlates with a company's average disclosure rate and probability of reporting on economic, labor and social, environmental, and governance indicators. It uses a unique data set that offers company-level information on sustainability reporting from the Global Reporting Initiative, which covers 2,020 companies...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2017/12/13
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Рабочий документ в рамках исследования вопросов политики
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WPS8274
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1
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1
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2017/12/13
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Disclosed
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How do multinationals report their economic, social, and environmental impacts? evidence from global reporting initiative data
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sustainability indicator