Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review

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The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries (2018, background): “…countries is highly warranted given the perceived wide differences between developed and developing countries with regards to disclosure practices (Ali et al., 2017), which can be attributed to different socio-cultural environments, religious influences or levels of national economic development…”
Environmental, Social, Governance Activities and Firm Performance: Evidence from China (2021, background): “This inconsistency in the development stage is reflected in the fact that in developed countries stakeholders such as shareholders, creditors, regulators, and media pay more attention to corporate social responsibility (CSR) information than those in developing countries [24], which leads to differe”
CSR Disclosure in Polish-Listed Companies in the Light of Directive 2014/95/EU Requirements: Empirical Evidence (2017, neutral): “According to recent meta analyses [21,22], CSR disclosure research in developed countries has predominantly focused on North America (e.”
A Cross-Country Investigation of Corporate Governance and Corporate Sustainability Disclosure: A Signaling Theory Perspective (2018, neutral): “As stated earlier, there is huge gap in the SA region’s research on corporate governance and sustainability [2,18,33].”