# **<mark>CONTENTS</mark>**

|**List of Figures ..................................................................................................................................................... iii**|
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|**List of Tables ...................................................................................................................................................... iii**|
|**List of Appendices .............................................................................................................................................. iii**|
|**1. Introduction ................................................................................................................................................... 1**|
|**2. Econometric Model and Data ......................................................................................................................... 3**|
|2.1 Econometric Specification ............................................................................................................................... 3|
|2.2 Global Reporting Initiative Data ...................................................................................................................... 4|
|2.3 Summary Statistics .......................................................................................................................................... 8|
|**3. MNE Status and Average Disclosure Rates ..................................................................................................... 11**|
|3.1 Disclosure Rate Patterns ................................................................................................................................ 11|
|3.2 Baseline Regressions and Controlling for MNE Type ..................................................................................... 15|
|3.3 Disclosure Rate by Indicator Category ........................................................................................................... 16|
|**4. MNE Status and the Probability of Disclosure by Indicator ............................................................................. 17**|
|4.1 Economic Indicators ...................................................................................................................................... 17|
|4.2 Labor and Social Indicators ............................................................................................................................ 18|
|4.3 Environmental Indicators .............................................................................................................................. 23|
|4.4 Governance Indicators ................................................................................................................................... 29|
|**5. Summary of Results and Conclusions ............................................................................................................. 31**|
|**References ........................................................................................................................................................ 35**|
|**Appendices ....................................................................................................................................................... 36**|

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