Mohammad Haroun Sharairi
The Corporate Social Responsibility (CSR) guidelines and order are different and unique across Indonesia and Australia. This can be due to difference in monitoring configurations, necessities, and recognizing the regions where various exist. This paper systematically inspects major difference across developing as well as developed nations regarding CSR reporting practices. The work focuses in reference to Australia and Indonesia. Importance was given in identifying and justifying the factors that affect the level of CSR disclosure. Additional area of company financial performance was also included. This paper made an attempt to showcase considerable differences in the CSR reporting practices for the top 50 companies in the two countries. Furthermore, paper also found that CSR reporting is predominantly voluntary in Australia and Indonesia.