ABSTRACT
This chapter provides a thorough examination of the disclosure and reporting practices of Corporate Social Responsibility (CSR) on a global level, with particular attention given to prominent countries including the United Kingdom, United States, India, France, and China. The chapter offers a comprehensive analysis of the conceptual framework and key attributes of corporate social responsibility (CSR) reporting, emphasizing its importance within the contemporary business landscape. This study examines the effects of implementing corporate social responsibility (CSR) reporting on firms, stakeholders, and society. It aims to provide light on the ways in which transparency and accountability play a role in fostering sustainable development. In addition, the chapter explores the individual CSR disclosure and reporting regimes in each nation, providing insights into their distinctive characteristics, adherence to regulations, and exemplary approaches. The comparative analysis provides useful insights into the global evolution of corporate social responsibility (CSR) reporting and its impact on promoting responsible business conduct.
