The world's largest sports and fitness company, has released a list of more than 700 overseas factories that manufacture its products.
The Nike 2004 corporate responsibility report also details conditions under which employees work and efforts the company has made to eliminate problems such as sexual harassment and the use of child labor.
Nike officials say they have worked to improve overall conditions in contractor's factories.
Nike says it released the report to counter persistent allegations that it is benefiting from exploiting foreign labor, primarily in developing countries.
In China, which has 124 Nike contract factories, the company says it has worked with non-governmental organizations to develop reporting systems such as grievances boxes, a hotline and access to labor union offices.