Motivation: Banks are among the most important institutions in the financial sector and are moving toward solid international coordination. This motivates the examination of how credit risk is disclosed by these institutions in multiple countries. Premise: As international standards such as Basel and the International Financial Reporting Standards (IFRS) are continuously improved and adopted by countries around the world, we assume that the degree of credit risk disclosure of banks is comparable and at about the same level. Approach: We scrutinized the number of pages dedicated to credit risk in annual reports and built a disclosure score that captures the qualitative and quantitative aspects of the risk information present in those documents. The score was inspired by Scannella and Polizzi (2020), and further, Welch's t-test was used to compare disclosure practices both within and between countries. Results: The results indicate that there is no significant difference in the credit risk disclosure score of the three countries examined (Japan, South Africa, and Mozambique). However, within each country, we found that larger banks tend to disclose significantly more pages than smaller banks, particularly in Japan. Conclusion: Our results underscore the need for standardized reporting formats and improved tools for disclosure, especially electronic filing systems. Secondly, there is room for improving comparability in credit risk disclosure practices. Consistency: This paper contributes to the understanding of risk disclosure among banks from different countries, which can benefit audiences such as regulators and investors. Furthermore, our score contributes by reducing the subjectivity associated with the content analysis methodology. Keywords: bank, credit risk, disclosure index, Japan, Mozambique, South Africa JEL Classification Code: G21, INTRODUCTION Credit risk, which refers to the risk of borrowers defaulting on their debt obligations, directly impacts the financial stability of lenders. By disclosing credit risk information, banks enable investors, [...]