Empirical Research on Corporate Social Responsibility Assurance (CSRA): A Literature Review
Research output: Journal contributions › Journal articles › Research › peer-review
Authors
Empirical research on corporate social responsibility assurance (CSRA) has been rapidly increasing with regard to the enhanced stakeholder information awareness. In view of the current relevance of this topic, our review of 53 empirical CSRA studies provides insights into this emerging research area. On the one hand, we concentrate on factors that might influence the decision to conduct CSRA (input variables, e.g. corporate governance). On the other hand, we analyse the consequences of CSRA (output factors as stakeholder reactions). Furthermore, we gain further information about the CSRA decision itself (context factors, e.g. CSRA provider). After providing a detailed analysis of the current research on three different levels (market, organizational and individual/group-decision-making level), we describe the limitations of the studies and provide recommendations for future research.
Original language | English |
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Journal | Journal of Business Economics : JBE |
Volume | 87 |
Issue number | 8 |
Pages (from-to) | 1017 - 1066 |
Number of pages | 50 |
ISSN | 0044-2372 |
DOIs | |
Publication status | Published - 01.11.2017 |
- Management studies - CSR assurance, CSR reporting, Stakeholder management, Corporate governance, Assurance level, Assurance provider
- Sustainability Science