Exploring distinct approaches to CSR reporting. Do developed and emergent countries play differently?

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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 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). 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.
Lingua originaleEnglish
Titolo della pubblicazione ospiteEURAM 2012
Numero di pagine27
Stato di pubblicazionePubblicato - 2012
EventoEuram Annual Conference 2012 - Rotterdam
Durata: 6 giu 20128 giu 2012


ConvegnoEuram Annual Conference 2012


  • Institutional approach
  • Sustainability reporting


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