“…Several empirical studies investigating the extent and quality of CSR disclosure have been conducted in several countries such as: Malaysia (Haniffa and Cooke, 2005; Said et al , 2009; Rahman et al , 2011); Australia (Cuganesan et al , 2010); Germany (Gamerschlag et al , 2011); Portugal (Branco and Rodrigues, 2008; Siregar and Bachtiar, 2010); Spain (Reverte, 2009); Greece (Giannarakis, 2014); China (Patten et al , 2015); India (Kansal et al , 2014); France (Chauvey et al , 2015) and Italy (Mio et al , 2015; Tibilietti et al , 2020). Studies examining CSR disclosure practices across different geographical contexts also emerged (Gray and Milne, 2015; Yu et al , 2017; Russo-Spena et al , 2018).…”