CSR Reporting in Other Developing Countries

The main purpose of this chapter is to examine CSR reporting practices in other developing countries with a particular focus on BRICs (Brazil, Russia, India and China) countries. BRICs countries are expected to become a major economic force in future alongside the United States of America (Wilson and Purushothaman, 2003). With this significant economic growth, corporate social responsibility and its reporting are becoming increasingly important in the BRICs countries. This chapter is organised into five sections. The second, third and the fourth sections examine the CSR reporting practices of BRICs, Middle Eastern and the African regions respectively. The final and fifth section of this chapter provides summary and conclusions.