Social movements and country-by-country reporting: A study of multinational companies
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
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.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 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 it