While they tend to disclose CEO compensation, they generally do not disclose total employee compensation, which is inconsistent with global best practice.

FORBES: The World's Most Sustainable Companies

Drawing on global best practice policies, we undertake to remove barriers, establish incentives, enhance capacity-building, and implement appropriate measures to aggressively accelerate deployment and transfer of key existing and new low-carbon technologies, in accordance with national circumstances.

WHITEHOUSE: THE WHITE HOUSE

But experience shows that retail mergers are tough to pull off and frequently end up destroying value partly because local customs and tastes still vary greatly, and partly because global synergies in purchasing and the sharing of best business practice have been slow to materialise.

ECONOMIST: Retailing