CSR in Asia: a seven country study of CSR website reporting

The aim of this paper is to investigate CSR reporting in Asia through analysis of
websites of the top 50 companies in seven countries. Specifically, the paper
investigates the penetration of CSR reporting within countries; the extent of CSR
reporting within companies and the waves of CSR engaged in. It evaluates the
relative extents of homogeneity and national distinctiveness in CSR, with reference to
the CSR issues prioritized and the modes of action deployed to target these. It
evaluates the impact of a range of explanatory variables for the differing levels of
national CSR penetration and investigates the impact of globalisation. With one
qualification, the paper accepts the hypothesis that CSR levels in Asia lag behind
those in the west; but accepts the hypothesis that Asian countries have developed
their own systems of CSR. It rejects the hypothesis that globalisation erodes CSR
by undermining these national systems and accepts the hypothesis that globalisation
is a driver for new CSR developments. It identifies a number of research questions
that the investigation raises.