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Do Culture And Governance Structure Influence CSR Reporting Quality: Evidence From China, India, Malaysia And The United Kingdom

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Executive Summary

This paper provides preliminary findings on CSR disclosure practices in various reporting media used by 70 big corporations in China, India, Malaysia and the UK. It also investigates whether national culture, corporate governance and the existence of a CSR committee on the board influence the quality of CSR. Results show that CSR disclosures on websites and stand-alone reports have better quality than annual reports. The quality of CSR disclosure varies across countries, with UK corporations being the best reporters, followed by India and Malaysia. Chinese corporations ranked last when annual reports were compared. However, they appeared as good as India when the websites and stand-alone reports were analysed.

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