[For the above-mentioned purpose, States should:] Adopt country-by-country reporting standards for all transnational corporations; in the case of extractive industries, also enforce project-by-project disclosure standards, such as those embodied in the Dodd-Frank Wall Street Reform and Consumer Protection Act and comparable European Union legislation, and apply them to all extractive industry companies listed on their stock exchanges;
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights