Purpose – The purpose of this paper is to illustrate the interplay between national traditions and international influence on the CSR discourses and practices, in the context of two very different national contexts, namely France and Brazil. Design/methodology/approach – The paper is based...

Purpose – This research project aims to investigate how country contexts pressure firms for greater reporting activity and to explore the impact of these pressures on disclosure quality. Design/methodology/approach – A theoretical lens is used to based on the three pillars of institutions:...