Sect. 52.Employers shall make available to workers' representatives for collective bargaining purposes all information on their financial position which is significant for the conclusion of the collective agreement.

[Bulgaria, Labour Code (as consolidated in 1996)]

In collective bargaining, the parties shall, at the request of either of them, make available such up-to-date financial information on the economic situation of the undertaking, which is normally submitted to the relevant government agencies, as is material and necessary for meaningful negotiations.  Where the disclosure of some of this information could be prejudicial to the undertaking, its communication may be made conditional upon a commitment that it would be regarded as confidential to the extent required. The information to be made available may be agreed upon between the parties to collective bargaining.

[Philippines, Omnibus Rules Implementing the Labour Code, 16 Feb. 1976, Rule XIII, Section 5]

Sect. 38. Disclosure of information. 

(1) Whenever an employer is engaged in collective bargaining with a trade union, the employer shall disclose to the trade union all relevant information so as to allow the trade union to engage effectively in such collective bargaining.

(2) Without limiting the generality of subsection (1), when any party to collective bargaining alleges financial incapacity as a ground for inability to agree to an terms or conditions or alterations thereof, such party shall fully disclose to the other party its financial position, including all relevant accounting documents.

(3) A party shall not be required to disclose

(a) legally privileged information;

(b) information that constitutes an invasion of privacy of an employee, without the consent of that employee;

(c) trade or commercial secrets.

(4) Any information disclosed for the purpose of collective bargaining, which is not publicly available, shall be treated as confidential by the party receiving the information, and shall not be disclosed to any third party without the prior consent of the party providing the information.

(5) Parties to the negotiation of a collective agreement shall make no false or fraudulent misrepresentations in regard to matters relevant to the negotiations.

[Malawi, Labour Relations Act,1996]

Sect. 18. A party who makes reference during negotiations to any written document shall make such document available to the other party should the latter so request.

[Sweden, Act on Co-determination at Work, No. 580, 10 June 1976]

Sect. 75.  (1) All parties to the negotiation of a collective bargaining agreement shall

(a) disclose all information relevant to the negotiation, including information contained in records, papers, books and other documents; and

(b) make no false or fraudulent misrepresentations in regard to matters relevant to the negotiation.

[Zimbabwe, Labour Relations Act 1985]