Eleven companies scored zero in this category, nine of them incorporated in China.
In the third category measuring standards of country-by-country reporting of revenues, capital expenditure, income before tax, income tax and community contributions, the Chilean retailing group Falabella scored highest with 50 percent.
Falabella chief executive officer Sandro Solari said transparency was “a central element in building trust” and it would continue strengthening its ability to deliver information.
“Key financial data give citizens the possibility to understand the activities of a particular company in their country and to monitor the appropriateness of their payments to governments,” Transparency said.
In a sub-index ranking just the BRICS nations, which the watchdog said account for 20 percent of global economic output and 15 percent of world trade, the companies from first-placed India were followed by South Africa, Russia, Brazil, then China.