Extant studies demonstrated that internal and external variables affecting firms’ behaviors towards CSR are determined by differences in national and cultural contexts (Papasolomou-Doukadis et al., 2005; Juholin, 2004; Fulop et al., 2000; Tencati et al., 2004; Abreu et al., 2005). In this field of studies, a different role is acknowledged to companies in developed and developing countries which have to respond to diverse pressures and requests by stakeholders. The article explores the cross-cultural and institutional differences between developed and emerging economies through an original perspective which analyzes the social and environmental content of corporate reports – whether social or financial. Previous works, indeed, suggested that the country institutional setting – as well as industrial one – affects the disclosure of CSR related information by firms (Kolk et al., 2001; Kolk 2005; Maignan and Ralston, 2002, Meek et al., 1995). The work presents the results of the content-analysis of the reports published by Italian and Brazilian listed companies and compares the different approaches. Results confirm different approaches between the companies in the two countries and suggest driven by the institutional context. While Italian reports include extensive information towards a wide range of stakeholders, Brazilian ones are more specific and aimed at demonstrating the commitment to the critical problems of the national population.
|Title of host publication||Academia Italiana di Economia Aziendale - Bicentenary Conference|
|Number of pages||22|
|Publication status||Published - 2013|
|Event||Academia Italiana di Economia Aziendale - Bicentenary Conference - Lecce|
Duration: 19 Sep 2013 → 21 Sep 2013
|Conference||Academia Italiana di Economia Aziendale - Bicentenary Conference|
|Period||19/9/13 → 21/9/13|