This study evaluates the quality of corporate social responsibility (CSR) compliance and disclosure practices of companies in BRICS countries while considering the imposition of business laws and regulations under different management systems. The 20 largest corporations listed on the stock exchange of each sampled country were examined, and 62 practices suggested by the CSR assessment in BRICS countries were used as a framework. It was observed that India and Brazil have the most significant median (with a value of 15) of all firms disclosing CSR practices, followed by South Africa with 14, China with 12 and Russia with 8. This study has implications for different audiences, such as internal and external stakeholders, and can help them better understand the importance of improving the acceptance of CSR initiatives and disclosures.

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The objective of this study is to contribute to the strengthening of management control systems in the face of environmental complexities with assumptions related to competent staff and real‐time information. A questionnaire and the quota‐sampling method of 32 Chinese‐listed companies in Madagascar were used. The results show that both assumptions of competent staff and real‐time information are factors leading to effective management control. The first hypothesis is confirmed with a correlation coefficient of 0.9, and the second hypothesis is confirmed with a correlation coefficient of 0.8. The study indicates that having competent staff, in terms of management control and in terms of anticipation of the facts, is the main factor in effective management control.

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