Purpose This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries. Design/methodology/approach Based...

Corporate Social Responsibility (CSR) regulations, frameworks and practices have increasingly preoccupied accounting researchers over the last decades. The countries in Central and Eastern Europe (CEE) have significantly evolved after the fall or the decline of their non-democratic regimes, and...