ISSN: 1019-7044
Volume 50, No. 1, June 2025
Published: November 2025
Pages: 204-231
Doi: http://doi.org/10.64204/BP1019-7044/50(1)/A20255
Md. Shahid Ullah
This study empirically investigates the under-researched relationship between country governance and Corporate Social Responsibility (CSR) Reporting in developing economies. Employing a large longitudinal dataset, the study demonstrate a significant positive association between country-level governance variables and the extent of CSR disclosure, affirming the critical role of national governance efficacy in driving corporate transparency. This analysis reveals that effective governance mechanisms, particularly those fostering accountability and regulatory quality, are pivotal in catalysing CSR reporting in contexts marked by stakeholder pressure deficits. By highlighting the interplay between country governance and CSR disclosure, this study offers crucial insights for policymakers and practitioners aiming to enhance corporate accountability and sustainable development in emerging markets.
JEL Classification: M14, M41
Keywords: Country Governance , Corporate Social Responsibility (CSR) , CSR Reporting , Developing Countries
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