Social movements and country-by-country reporting: A study of multinational companies
Bibliographic record
Abstract
This paper investigates the influence of social activism on voluntary country-by-country reporting (CbCR). CbCR provides information that is important and relevant to the broader stakeholder community. CbCR includes disclosures regarding salaries, wages, taxes and community contributions of multinational companies (MNCs) in relation to their performance and activities for each country of operation. Our research is motivated by social movement theory. Our results, based on a sample of MNCs, show that protests and counter-reports by social movement organisations (SMOs) influence MNCs to disclose more information on a country-by-country basis. Furthermore, media attention enhances the effect of counter-reports. We also find a bigger effect when SMOs protest in host countries, compared to protests in home countries. Our findings have implications for MNCs, SMOs and scholars in relation to corporate country-by-country reporting transparency. Our findings highlight the importance of understanding the roles of social activism and news media coverage of the activism on corporate transparency in relation to the foreign operations and impacts of MNCs.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.007 | 0.023 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.003 | 0.002 |
| Open science | 0.000 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".