“…Thus, some studies have investigated how CS(R) issues are communicated by companies in particular sectors (e.g., banking:Hetze & Winistörfer, 2016; and banking specifically in Spain:Bravo et al, 2012; the pharmaceutical industry:Sones et al, 2009). Others have focused on particular countries (e.g., Japan:Fukukawa & Moon, 2004; Mexico:Wendlandt Amezaga et al, 2013; Portugal:Augusto, 2017; Spain:Capriotti & Moreno, 2007; the United States:Gómez & Chalmeta, 2011). And still other research has compared CS(R) disclosure in particular countries or regions (e.g., Asia:Chapple & Moon, 2005; China and the United States:Tang et al, 2015; emerging markets:Wanderley et al, 2008; Latin America and South East Asia:Calderón, 2011; Sweden and Spain:Castelo Branco et al, 2014).…”