Transparency Reporting: Good Practices and Lessons from Global Assessment Frameworks

Abstract

This research paper for the Global Internet Forum to Counter Terrorism (GIFCT) seeks to inform its work on transparency by examining practices and approaches from an array of sectors and stakeholders to identify good practices, lessons learned, and approaches from beyond the technology sector. There is no singular definition of transparency reporting. Rather, the concept, principles, and need for transparency are embedded in assessment frameworks covering such areas as Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG), Environmental Impact Assessments (EIA), Social Impact Assessment (SIA), Human rights Impact Assessments (HRIA), and corporate reporting in finance/accounting/taxation, extractive industries, and information and communication technologies (ICT). This paper identifies key themes, good practices, and lessons drawn from these frameworks along with academic, governmental, and civil society reporting and assessments of transparency and impact reporting more broadly. These include clearly identifying the objective of transparency reporting, the importance of identifying stakeholders and target audience(s), and the challenges of figuring out which information to include, for example the level of analysis and granularity, with standardization and comparability as common best practices. It addresses how the availability and access to data sources shapes transparency reporting and the need to consider dissemination as a key part of transparency strategies. Finally, it analyses transparency reporting in the tech sector with a focus on content moderation and digital responsibility, and identifies common practices and recommendations.

Keywords: transparency, transparency reporting, countering violent extremism, terrorism, corporate social responsibility, GIFCT