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Multinational corporation supplier transparency: A review of msme and developing economy participation in global value chains using corporate social responsibility reporting

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  • Lundquist, Kathryn

Abstract

With growing consumer concerns about the environmental and social impacts of their purchases, some multinational corporations (MNCs) have begun publishing lists of their first-tier and other upstream suppliers with varying levels of detail and analysis in Corporate Social Responsibility (CSR) reports to increase transparency. Going beyond traditionally used national and international inputoutput datasets, this paper presents a novel dataset and analyzes characteristics of actual global value chain (GVC) participating factories. Drawing from CSR reports of twenty multinationals identified using the Forbes 2000 list of publicly traded MNCs and covering over 10,000 supplying factories in the apparel, accessories, and footwear sectors, it develops summary statistics on supplier location, factory size, and employee gender distribution. The insights offered provide a description of participation in MNC supply chains by firm size, income level, and workforce gender composition- firm-level characteristics that are generally unavailable in official statistics and often accessible only behind paywalls of private information and analytics providers.

Suggested Citation

  • Lundquist, Kathryn, 2026. "Multinational corporation supplier transparency: A review of msme and developing economy participation in global value chains using corporate social responsibility reporting," WTO Staff Working Papers ERSD-2026-01, World Trade Organization (WTO), Economic Research and Statistics Division.
  • Handle: RePEc:zbw:wtowps:336786
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    References listed on IDEAS

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    1. Herkenhoff, Philipp & Krautheim, Sebastian & Semrau, Finn Ole & Steglich, Frauke, 2024. "Corporate Social Responsibility along the global value chain," Journal of Development Economics, Elsevier, vol. 167(C).
    2. Stacey Frederick & Gary Gereffi, 2011. "Upgrading and restructuring in the global apparel value chain: why China and Asia are outperforming Mexico and Central America," International Journal of Technological Learning, Innovation and Development, Inderscience Enterprises Ltd, vol. 4(1/2/3), pages 67-95.
    3. Laura Boudreau & Julia Cajal-Grossi & Rocco Macchiavello, 2023. "Global Value Chains in Developing Countries: A Relational Perspective from Coffee and Garments," Journal of Economic Perspectives, American Economic Association, vol. 37(3), pages 59-86, Summer.
    4. ., 2024. "Corporate Sustainability Reporting Directive," Chapters, in: EU Banking and Financial Regulation, chapter 72, pages 648-653, Edward Elgar Publishing.
    Full references (including those not matched with items on IDEAS)

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    Keywords

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    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination

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