| # | Flag | Country | Business extent of disclosure index (0=less disclosure to 10=more disclosure)Business extent of disclosure index (0=less disclosure to 10=more disclosure) | Year |
|---|---|---|---|---|
| 1 | United Arab Emirates | 10 | 2018 | |
| 2 | Indonesia | 10 | 2018 | |
| 3 | Bulgaria | 10 | 2018 | |
| 4 | Kenya | 10 | 2018 | |
| 5 | Singapore | 10 | 2018 | |
| 6 | Republic of Macedonia | 10 | 2018 | |
| 7 | Hong Kong | 10 | 2018 | |
| 8 | Azerbaijan | 10 | 2018 | |
| 9 | China | 10 | 2018 | |
| 10 | United Kingdom | 10 | 2018 | |
| 11 | Thailand | 10 | 2018 | |
| 12 | Malaysia | 10 | 2018 | |
| 13 | New Zealand | 10 | 2018 | |
| 14 | Cyprus | 9 | 2018 | |
| 15 | Morocco | 9 | 2018 | |
| 16 | Albania | 9 | 2018 | |
| 17 | Peru | 9 | 2018 | |
| 18 | Romania | 9 | 2018 | |
| 19 | Saudi Arabia | 9 | 2018 | |
| 20 | Colombia | 9 | 2018 | |
| 21 | Georgia | 9 | 2018 | |
| 22 | Lebanon | 9 | 2018 | |
| 23 | Kazakhstan | 9 | 2018 | |
| 24 | Turkey | 9 | 2018 | |
| 25 | Republic of Ireland | 9 | 2018 | |
| 26 | Zimbabwe | 8 | 2018 | |
| 27 | South Korea | 8 | 2018 | |
| 28 | Sri Lanka | 8 | 2018 | |
| 29 | South Africa | 8 | 2018 | |
| 30 | Australia | 8 | 2018 | |
| 31 | Uzbekistan | 8 | 2018 | |
| 32 | Belgium | 8 | 2018 | |
| 33 | Bahrain | 8 | 2018 | |
| 34 | Burundi | 8 | 2018 | |
| 35 | Ukraine | 8 | 2018 | |
| 36 | Tajikistan | 8 | 2018 | |
| 37 | Canada | 8 | 2018 | |
| 38 | Chile | 8 | 2018 | |
| 39 | Sweden | 8 | 2018 | |
| 40 | Djibouti | 8 | 2018 | |
| 41 | Rwanda | 8 | 2018 | |
| 42 | Estonia | 8 | 2018 | |
| 43 | Egypt | 8 | 2018 | |
| 44 | Oman | 8 | 2018 | |
| 45 | France | 8 | 2018 | |
| 46 | Mexico | 8 | 2018 | |
| 47 | India | 8 | 2018 | |
| 48 | Afghanistan | 8 | 2018 | |
| 49 | Moldova | 7 | 2018 | |
| 50 | Argentina | 7 | 2018 | |
| 51 | Poland | 7 | 2018 | |
| 52 | Spain | 7 | 2018 | |
| 53 | Republic of the Congo | 7 | 2018 | |
| 54 | Central African Republic | 7 | 2018 | |
| 55 | Japan | 7 | 2018 | |
| 56 | Democratic Republic Of Congo | 7 | 2018 | |
| 57 | Lithuania | 7 | 2018 | |
| 58 | Gabon | 7 | 2018 | |
| 59 | Togo | 7 | 2018 | |
| 60 | Norway | 7 | 2018 | |
| 61 | Belarus | 7 | 2018 | |
| 62 | Ghana | 7 | 2018 | |
| 63 | Nigeria | 7 | 2018 | |
| 64 | Guinea | 7 | 2018 | |
| 65 | Equatorial Guinea | 7 | 2018 | |
| 66 | Greece | 7 | 2018 | |
| 67 | Niger | 7 | 2018 | |
| 68 | Guinea-Bissau | 7 | 2018 | |
| 69 | Botswana | 7 | 2018 | |
| 70 | United States | 7 | 2018 | |
| 71 | Kyrgyzstan | 7 | 2018 | |
| 72 | Mauritius | 7 | 2018 | |
| 73 | Mali | 7 | 2018 | |
| 74 | Benin | 7 | 2018 | |
| 75 | Burkina Faso | 7 | 2018 | |
| 76 | Vietnam | 7 | 2018 | |
| 77 | Israel | 7 | 2018 | |
| 78 | Comoros | 7 | 2018 | |
| 79 | Madagascar | 7 | 2018 | |
| 80 | Senegal | 7 | 2018 | |
| 81 | Syria | 7 | 2018 | |
| 82 | Cameroon | 7 | 2018 | |
| 83 | Iran | 7 | 2018 | |
| 84 | Iceland | 7 | 2018 | |
| 85 | Denmark | 7 | 2018 | |
| 86 | Ivory Coast | 7 | 2018 | |
| 87 | Italy | 7 | 2018 | |
| 88 | Chad | 7 | 2018 | |
| 89 | Puerto Rico | 7 | 2018 | |
| 90 | Kosovo | 6 | 2018 | |
| 91 | Armenia | 6 | 2018 | |
| 92 | Bangladesh | 6 | 2018 | |
| 93 | Finland | 6 | 2018 | |
| 94 | Cambodia | 6 | 2018 | |
| 95 | Kiribati | 6 | 2018 | |
| 96 | Laos | 6 | 2018 | |
| 97 | Luxembourg | 6 | 2018 | |
| 98 | Mongolia | 6 | 2018 | |
| 99 | Mauritania | 6 | 2018 | |
| 100 | Nepal | 6 | 2018 | |
| 101 | Pakistan | 6 | 2018 | |
| 102 | Portugal | 6 | 2018 | |
| 103 | Paraguay | 6 | 2018 | |
| 104 | Russia | 6 | 2018 | |
| 105 | Sierra Leone | 6 | 2018 | |
| 106 | Tunisia | 6 | 2018 | |
| 107 | Yemen | 6 | 2018 | |
| 108 | Germany | 5 | 2018 | |
| 109 | Montenegro | 5 | 2018 | |
| 110 | Papua New Guinea | 5 | 2018 | |
| 111 | Kuwait | 5 | 2018 | |
| 112 | Mozambique | 5 | 2018 | |
| 113 | Croatia | 5 | 2018 | |
| 114 | Namibia | 5 | 2018 | |
| 115 | Austria | 5 | 2018 | |
| 116 | Vanuatu | 5 | 2018 | |
| 117 | Brazil | 5 | 2018 | |
| 118 | Latvia | 5 | 2018 | |
| 119 | Guyana | 5 | 2018 | |
| 120 | East Timor | 5 | 2018 | |
| 121 | Samoa | 5 | 2018 | |
| 122 | Dominican Republic | 5 | 2018 | |
| 123 | Slovenia | 5 | 2018 | |
| 124 | Costa Rica | 5 | 2018 | |
| 125 | Algeria | 4 | 2018 | |
| 126 | Serbia | 4 | 2018 | |
| 127 | Angola | 4 | 2018 | |
| 128 | Dominica | 4 | 2018 | |
| 129 | Seychelles | 4 | 2018 | |
| 130 | Jordan | 4 | 2018 | |
| 131 | Malawi | 4 | 2018 | |
| 132 | Trinidad and Tobago | 4 | 2018 | |
| 133 | Jamaica | 4 | 2018 | |
| 134 | Bhutan | 4 | 2018 | |
| 135 | Iraq | 4 | 2018 | |
| 136 | Libya | 4 | 2018 | |
| 137 | Netherlands | 4 | 2018 | |
| 138 | Grenada | 4 | 2018 | |
| 139 | Saint Kitts And Nevis | 4 | 2018 | |
| 140 | Liberia | 4 | 2018 | |
| 141 | Panama | 4 | 2018 | |
| 142 | Antigua and Barbuda | 4 | 2018 | |
| 143 | Saint Lucia | 4 | 2018 | |
| 144 | Saint Vincent and the Grenadines | 4 | 2018 | |
| 145 | Zambia | 4 | 2018 | |
| 146 | Brunei | 4 | 2018 | |
| 147 | São Tomé and Príncipe | 3 | 2018 | |
| 148 | Myanmar | 3 | 2018 | |
| 149 | Bosnia and Herzegovina | 3 | 2018 | |
| 150 | Malta | 3 | 2018 | |
| 151 | Honduras | 3 | 2018 | |
| 152 | Guatemala | 3 | 2018 | |
| 153 | Ethiopia | 3 | 2018 | |
| 154 | Eritrea | 3 | 2018 | |
| 155 | Solomon Islands | 3 | 2018 | |
| 156 | Sudan | 3 | 2018 | |
| 157 | Slovakia | 3 | 2018 | |
| 158 | San Marino | 3 | 2018 | |
| 159 | El Salvador | 3 | 2018 | |
| 160 | Belize | 3 | 2018 | |
| 161 | Tonga | 3 | 2018 | |
| 162 | Uganda | 3 | 2018 | |
| 163 | Uruguay | 3 | 2018 | |
| 164 | Lesotho | 3 | 2018 | |
| 165 | Venezuela | 3 | 2018 | |
| 166 | Fiji | 2 | 2018 | |
| 167 | Haiti | 2 | 2018 | |
| 168 | Swaziland | 2 | 2018 | |
| 169 | South Sudan | 2 | 2018 | |
| 170 | Czech Republic | 2 | 2018 | |
| 171 | Tanzania | 2 | 2018 | |
| 172 | Marshall Islands | 2 | 2018 | |
| 173 | Gambia | 2 | 2018 | |
| 174 | Qatar | 2 | 2018 | |
| 175 | The Bahamas | 2 | 2018 | |
| 176 | Barbados | 2 | 2018 | |
| 177 | Hungary | 2 | 2018 | |
| 178 | Ecuador | 2 | 2018 | |
| 179 | Philippines | 2 | 2018 | |
| 180 | Cape Verde | 1 | 2018 | |
| 181 | Nicaragua | 1 | 2018 | |
| 182 | Bolivia | 1 | 2018 | |
| 183 | Suriname | 1 | 2018 | |
| 184 | Federated States of Micronesia | 0 | 2018 | |
| 185 | Switzerland | 0 | 2018 | |
| 186 | Palau | 0 | 2018 | |
| 187 | Somalia | 0 | 2018 | |
| 188 | Maldives | 0 | 2018 |