An Overview of Corporate Social and Environmental Reporting (CSER) in Developing Countries

Abstract

This article is intended to complement the literature reviews on corporate social and environ
mental reporting (CSER) with special focus on the developing countries. It focuses on the fac
tors influencing CSER and their theoretical interpretations. It is found that a wide variety of 
factors related with the socio-economic and political context in which the corporation exist 
influence the corporate decision to engage in CSER. While a number of overlapping theories 
can be used, it is recommended to use the political economy theory for its international implica
tions. This article provides a foundation for future research and development in the area of 
CSER.