Corporate social responsibility disclosure: Evidence from BRICS nations

Abstract

Abstract This study evaluates the quality of corporate social responsibility (CSR) compliance and disclosure practices of companies in BRICS countries while considering the imposition of business laws and regulations under different management systems. The 20 largest corporations listed on the stock exchange of each sampled country were examined, and 62 practices suggested by the CSR assessment in BRICS countries were used as a framework. It was observed that India and Brazil have the most significant median (with a value of 15) of all firms disclosing CSR practices, followed by South Africa with 14, China with 12 and Russia with 8. This study has implications for different audiences, such as internal and external stakeholders, and can help them better understand the importance of improving the acceptance of CSR initiatives and disclosures.

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