The present study aims to assess the status of CSR disclosure and its various determinants in the context of Russia. This study employs Content Analysis to examine the extent of CSR disclosure of 48 Russian companies selected from Broad Market Index for the year 2014-“2015. CSR disclosure is measured through CSR disclosure index. Descriptives are used to calculate company wise and industry wise scores. Backward Step-Wise Regression Analysis is applied to investigate the impact of factors that affect the extent of CSR disclosure. The results reveal that Russia has low disclosure score of 41%. The findings of the study show that there is significant positive impact of international listing, industry, board size and board independence on CSR disclosure. The results strongly implicate Russian Government to undertake strong initiatives to inculcate CSR disclosure practices among companies, so that all firms even when they do not have international listing follow CSR practices.
