Research Handbook on Transnational Corporations
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Research Handbook on Transnational Corporations

Edited by Alice de Jonge and Roman Tomasic

Transnational corporations (TNCs) have moved to the forefront of regulatory governance both within states and in the international arena. The Research Handbook on Transnational Corporations provides expert background commentary and up-to-date insights into regulatory frameworks impacting on TNCs at global, industry and national levels. Written by global experts in their field, this unique collection of essays provides in-depth understanding of how the forces of globalisation affect the world’s largest corporations, and how those corporations, in turn, shape globalisation.
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Chapter 11: Capital market disclosure regimes: advancing accountability for Chinese TNCs

Virginia Harper Ho

Abstract

This chapter explores the role of disclosure in global capital markets as a mechanism for promoting the accountability of TNCs to investors and to broader stakeholder constituencies. It opens with a discussion of the role of standard financial reporting within the regulatory landscape, as well as emerging trends in non-financial or sustainability disclosure. The chapter then presents a case study of the implementation of voluntary and mandatory reporting requirements by stock exchanges, regulators, and TNCs based in Mainland China. China’s experience shows that even in emerging markets where market-based incentives and external monitoring are weak, capital market disclosure regimes can be an important source of TNC oversight.

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