Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries

Purpose This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare CSR reporting practices large US multi-national corporations (MNCs) their Polish subsidiaries. Design/methodology/approach Based on content analysis using a disclosure index, authors examined information posted on, or linked to, websites sample 60 US-based MNCs subsidiaries operating in Poland. Findings The findings indicate that companies, despite less regulated environment, had more extensive than covered CSR-related topics. disclosures within subsample were analogous volume detail. By contrast, only about half companies provided disclosures, which diverse types activities disclosed. did not find significant positive correlation between two subsamples. Originality/value contributes literature processes sustainability practices. It provides insights into located Central Eastern European countries. also have implications for policymakers incentivizing enhancement companies.