arbiter
JournalsPricingAccount

Country Governance and Corporate Social Responsibility Reporting: Empirical Evidence from Developing Countries

Md. Shahid Ullah

Bank Parikrama: A Journal of Banking and Finance2025https://doi.org/10.64204/bp1019-7044/50(1)/a20255article
ABDC C
Weight
0.50

What the paper says

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.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.64204/bp1019-7044/50(1)/a20255

Or copy a formatted citation

@article{md.2025,
  title        = {{Country Governance and Corporate Social Responsibility Reporting: Empirical Evidence from Developing Countries}},
  author       = {Md. Shahid Ullah},
  journal      = {Bank Parikrama: A Journal of Banking and Finance},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.64204/bp1019-7044/50(1)/a20255},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Country Governance and Corporate Social Responsibility Reporting: Empirical Evidence from Developing Countries

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.