In this paper, we investigate potential differences in topic-specific CSR disclosure between companies located in liberal market economies (LMEs) and companies located in coordinated market economies (CMEs). Furthermore, we examine the potential convergence of the reporting practices that...

This is chapter one from the textbook Corporate Social Responsibility: Readings and Cases in Global Context written by Crane, Matten and Spence. It presents a comprehensive introduction to corporate social responsibility, including its rise to prominence, definition, and manifestation in...