Harmonization and differences in CSR reporting of US and German companies

Purpose– The purpose of this paper is to extend the theoretical discussion and empirical evidence on harmonization as well as differences in CSR reporting, and to dismantle inconsistencies owing to the idiosyncratic methods applied in previous studies. While institutional and cultural differences suggest country-of-origin effects, the proliferation of global standards for CSR reporting is expected to promote harmonization.Design/methodology/approach– Based on a literature review hypotheses concerning harmonization and country-of-origin effects were derived. Reports were content analyzed using the software Leximancer. Harmonization effects were examined by comparing reports of companies that…