Mahadeo et al. (2011) looked at 165 companies listed on the Stock Exchange of Mauritius
between 2004 and 2007 to investigate corporate social responsibility reporting (CSRR) in
annual reports and test whether there was any relationship between the amount of CSRR in
annual reports and a variety of factors. They found an increase in terms of volume and variety
of CSRR. Additionally, there was a relationship between the size of company and the amount
of CSRR. Uwalomwa and Uadiale (2011) also studied CSRR in annual reports by listed
companies in Nigeria. They found that there was a difference in the amount of CSRR
between industries sampled. However, CSRR by Nigerian listed companies was still very low
and still in an embryonic stage.