Alakent, E. and Goktan, M.S. 2025. Do Variations in Institutional Characteristics Across Countries Affect ESG Reporting Ratings?. Journal of Accounting, Ethics & Public Policy, JAEPP. 26, 1 (Apr. 2025), 57. DOI:https://doi.org/10.60154/jaepp.2025.v26n1p57.