Abstract
ABSTRACT This article investigates the choices of CSR reporting and its determinants in Baltic public companies. We assess the overall CSR disclosure situation and reveal the disclosure format and measurement content for social, environmental, and governance components. Then we explore the determinants of choices of reporting. Logit and Tobit regression models for balanced panel data sets are applied from 2017 to 2021. Our findings showed that mandatory disclosure dominates among Baltic public companies. Size and some performance indicators such as ROA, EPS, ROE, and capital intensity are important for CSR disclosure. Larger companies choose to present the separate CSR report, while smaller firms disclose CSR in annual reports. Larger companies also choose quantitative disclosure measures instead of only qualitative ones.
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