“…As Muller and Kolk (2009) stress, research on CSR has traditionally tended to focus on developed countries, sometimes in a comparative perspective (Kolk, 2005;Maignan and Ralston, 2002;Welford, 2004). While attempts have been made to document developments in countries where CSR has not been widespread in business conduct and/or not yet investigated in general, the literature in country-level business environments with limited CSR awareness is, with few exceptions (for example see (Kraisornsuthasinee and Swierczek, 2006;Luken and Stares, 2005;Vives, 2006)), thin on the ground. Likewise, studies on non-financial disclosure conducted so far have been in the context of developed countries such as the USA, the UK, Japan, Australia, Canada, Germany, and New Zealand (Gray et al, 1995;Guthrie and Parker, 1990;Mathews, 1997;Adams et al, 1998;Adams, 2002) and to a far lesser degree on developing nations (Sobhani et al, 2009;Ratanajongkol et al, 2006;KLD, 2008).…”