Based on a survey and content analysis of 76 empirical research articles, this article reviews the factors driving Corporate Social Responsibility (CSR) disclosure in both developed and developing countries. We find that firm characteristics such as company size, industry sector, profitability, and corporate governance mechanisms predominantly appear to drive the CSR reporting agenda. Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in disclosing CSR information. In developing countries, CSR reporting is more heavily influenced by the external forces/powerful stakeholders such as international buyers, foreign investors, international media and international regulatory bodies (e.g. the World Bank). Furthermore, in contrast to developed countries, firms in developing countries perceive relatively little pressure from the public with regards to CSR disclosure. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

This research paper aims to understand the impact of corporate governance (CG) on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE) for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC) is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social) and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.

This paper provides evidence that CSR (corporate social responsibility) forums and networks such as the United Nations Global Compact Local Network (UNGC), non-governmental organizations (NGOs) such as the World Wide Fund (WWF) for Nature, and CSR standards such as International Organization for Standardization (ISO) 14000 play a significant role in driving CSR disclosure, using data from publicly quoted companies in Pakistan. The role of CSR-promoting institutions in enhancing capacity can provide a key explanation for the previously noted differences in disclosure patterns between developed and developing countries, on the one hand, and the improved disclosure in developing countries linked to the development of such institutions, on the other. Academically, this research demonstrates the vital importance of CSR-promoting institutions, and the related normative isomorphism logics, for CSR disclosure in lower-income countries, which have previously been assumed to largely lack such institutions. In practical terms, the significant relationship between CSR-promoting institutions and CSR disclosure suggests that we need stronger policies to encourage the development of such institutions.More research on developing countries is highly warranted given the perceived wide differences between developed and developing countries with regards to disclosure practices (Ali et al., 2017), which can be attributed to different socio-cultural environments, religious influences or levels of national economic development (Örtenblad, 2016;Jamali and Karam, 2017). Empirical studies in developed countries have pointed to a wide range of different influencesand hence a mixture of different domestic sources of isomorphic pressureson CSR disclosure, emanating largely from domestic stakeholder groupsincluding regulators (Neu et al.

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The aim of this research is to investigate the link between different proxies of social visibility such as company size, company profitability, environmental sensitivity, and multinational subsidiary with CSR disclosure. This study used a content analysis method to extract CSR-related information from the annual reports of 253 listed companies of Pakistan. The collected data was analyzed through a multiple linear pooled regression analysis technique. The results showed that company size, company profitability, environmental sensitivity, and to be a multinational subsidiary have a significant positive relationship with CSR disclosure. This indicates that different aspects of corporate social visibility are associated with CSR disclosure. We assert that highly socially visible companies, prone to pressures from various actors of the society such as the media, NGOs, the government, and other stakeholders, appear to disclose CSR information to manage relationships with these actors.

The study examined the role of perceived CSR in deriving customer loyalty by exploring direct and mediated effects of corporate reputation and customer satisfaction in Pakistan’s food chains. The data were collected through a survey method from 322 customers of McDonald’s in Pakistan during October 2019 and January 2020. The collected information was then analyzed through the Partial Least Square Structural Equation Modeling (PLS-SEM) technique to test the hypothesized relationships. The results revealed a significant positive impact of perceived CSR on customer loyalty, corporate reputation, and customer satisfaction. Further, customer satisfaction and corporate reputation appeared to mediate the relationship between perceived CSR and customer loyalty.

Mathematical relationships have been developed for reaeration rate coefficient (Ka) by various researchers. These relationships have a number of variables such as depth, velocity, width, slope, Froud number, molecular diffusion coefficient, kinematic viscosity and the gas‐transfer Reynolds number. From these variables, 29 relations have been developed and divided into four groups. To evaluate their predictive capability for highly variable flow rivers receiving high pollution loads form large cities, these relationships have been used to model dissolved oxygen (DO) in the River Ravi. Such rivers are either saturated with DO during high flows or anaerobic during critical low‐flow conditions. The evaluation is based on the agreement between model DO values calculated using Ka obtained from the available equations and the measured DO concentrations in the river samples in terms of sum of square of residuals (SSR) and coefficient of determination (R2). It has been found that in general, the group of equations containing depth and velocity as the only two variables affecting Ka performed better than the equations in other groups as reflected by lower SSR and higher R2 values. The study results also reveal that the turbulence‐based reaeration rate coefficient equation containing additional variables also resulted in close agreement between DO model results and the measured values. The study results identify the most important parameters affecting the reaeration rate coefficient and the suitability of various Ka relationships as well for rivers with highly variable flows. Copyright © 2012 John Wiley & Sons, Ltd.

The stability of natural particles in a lake water is determined and effects of solution characteristics on particle stability are examined. Model simulations of the effects of particle stability, solid-solute partitioning, and hydraulic loading on the transport and fate of particles and associated pollutants and nutrients are presented.