Corporate disclosure and the deregulation of international investment

Abstract

Drawing on evidence of major Western governments’ concerns with the wider economic, social and environmental impact and performance of transnational firms, we argue that recent emphasis on deregulating industrial development, such as in the proposed Multilateral Agreement on Investment and ongoing discussions over a multilateral framework on investment, necessitates a fuller and regulated, rather than voluntaristic, corporate accountability, covering further details of the impact and performance of transnationals.

Citation

Bailey, D., Harte, G. and Sugden, R. (2000), "Corporate disclosure and the deregulation of international investment", Accounting, Auditing & Accountability Journal, Vol. 13 No. 2, pp. 197-218. https://doi.org/10.1108/09513570010323362