The impact of country‐level institutional differences on corporate social responsibility disclosure engagement

Abstract

Abstract We examine the impact of country‐level governance and legal system, on corporate social responsibility disclosure (CSRD) engagement. Our analysis evaluates the extent to which they have endured the global financial crisis, as reflected in the CSRD of listed firms. We explore whether CSRD practices are similar or different in organizations from six countries and two different continents corresponding to two different legal systems, corporate governance systems, and accounting models. These factors, among others, may influence the disclosure policy of CSR information. We provide evidence that CSRD increasing effect of country‐level governance is more pronounced for companies in the Anglo‐American legal and regulatory environment and less pronounced for those in Euro‐Continental institutional environment.

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