...Takumi Nomura; Muhammad Houqe; Warwick Stent Purpose Past literature reveals strong country-of-origin effects in corporate social responsibility (CSR) reporting. The purpose of this study is to examine whether use of multiple CSR frameworks/standards/guidelines (hereafter, CSR pronouncements...

...Lina Xu; Hui Situ; Joe Chao Ren; Yunxiao Yang Purpose This study aims to use corporate social responsibility (CSR) reporting focused on poverty alleviation in China as a case to demonstrate a unique interplay between the state and private enterprises. It illustrates how CSR reporting has...

...Charles H. Cho; Joanna Krasodomska; Paulette Ratliff-Miller; Justyna Godawska Purpose This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national...

...Pawan Taneja; Ameeta Jain; Mahesh Joshi; Monika Kansal Purpose Since 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is regulated by multiple Government of India ministerial...

.... As an emerging practice, its boundaries and underlying concepts and assumptions keep evolving and changing. Even the titles of non-financial reports are not unified; social reporting, environmental reporting, ethical reporting, corporate social responsibility (CSR) reporting, sustainability reporting are just...