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How Do Multinationals Report Their Economic, Social, and Environmental Impacts?: Evidence from Global Reporting Initiative Data

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dc.contributor.authorWinkler, Deborah
dc.date.accessioned2017-12-15T18:30:52Z
dc.date.available2017-12-15T18:30:52Z
dc.date.issued2017-12
dc.description.abstractThis 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 in 81 countries and 54 sustainability indicators. The summary statistics show that multinational enterprises and large domestic companies have higher average disclosure rates than small and medium-size enterprises. However, the econometric analysis suggests that multinational enterprise status does not matter for the average disclosure rate, but company size shows a strongly positive correlation. Differentiating by type of multinational enterprise reveals that the relationship becomes positive and significant for private companies. By contrast, the correlation between multinational enterprise status and the average disclosure rate does not vary by listing status, sector, region, or income level. Focusing on the relationship by development category also shows no significant correlation. Finally, accounting for the heterogeneity of the sustainability indicators, the study analyzes the relationship between multinational enterprise status and the probability of disclosure at the detailed indicator level, and confirms a significant correlation for 12 indicators.en
dc.identifierhttp://documents.worldbank.org/curated/en/331701513193783109/How-do-multinationals-report-their-economic-social-and-environmental-impacts-evidence-from-global-reporting-initiative-data
dc.identifier.doi10.1596/1813-9450-8274
dc.identifier.urihttps://hdl.handle.net/10986/29010
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 8274
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectMULTINATIONAL CORPORATIONS
dc.subjectSDGs
dc.subjectSUSTAINABLE DEVELOPMENT GOALS
dc.subjectSUSTAINABILITY REPORTING
dc.subjectCORPORATE REPORTING
dc.subjectGOVERNANCE
dc.subjectENVIRONMENTAL IMPACT
dc.titleHow Do Multinationals Report Their Economic, Social, and Environmental Impacts?en
dc.title.subtitleEvidence from Global Reporting Initiative Dataen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleHow Do Multinationals Report Their Economic, Social, and Environmental Impacts? Evidence from Global Reporting Initiative Data
okr.date.disclosure2017-12-13
okr.doctypePublications & Research
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/331701513193783109/How-do-multinationals-report-their-economic-social-and-environmental-impacts-evidence-from-global-reporting-initiative-data
okr.guid331701513193783109
okr.identifier.doi10.1596/1813-9450-8274
okr.identifier.doihttps://doi.org/10.1596/1813-9450-8274
okr.identifier.externaldocumentum090224b085437908_1_0
okr.identifier.internaldocumentum29267831
okr.identifier.reportWPS8274
okr.importedtrueen
okr.language.supporteden
okr.statistics.combined3053
okr.statistics.dr331701513193783109
okr.statistics.drstats2505
okr.topicEnvironment::Environmental Economics & Policies
okr.topicGovernance::Multinational & Corporate Governance
okr.topicPrivate Sector Development::Civic Participation and Corporate Governance
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.topicPrivate Sector Development::Corporate Social Responsibility
okr.unitMacro Trade and Investment Team, Trade and Competitiveness Global Practice
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relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
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