.../methodology/approach Content analysis is conducted on the annual reports and websites of 325 companies listed on stock exchanges of developing markets and of developed markets (Brazil – IBrX 100, 46 companies; Russia – Broad Market Index, 50 companies; India – BSE 100, 50 companies; China – SSE 180, 29...

...Aparna Bhatia; Siya Tuli Purpose This paper aims to investigate and compare the sustainability reporting practices of companies in developing nations (BRIC) with those in the developed economies (the UK and USA) as per GRI framework. Design/methodology/approach Content analysis has been...

..., analyze and discuss the data. In total, 14 entrepreneurs and 12 employees of Italian‐Apulian SMEs were interviewed on three thematic areas: organizational culture; sense of community; and CSR. Interviews were transcribed and analyzed through qualitative content analysis. Findings Results showed...