TY - JOUR

T1 - Empirical Research on Corporate Social Responsibility Assurance (CSRA)

T2 - A Literature Review

AU - Velte, Patrick

AU - Stawinoga, Martin

PY - 2017/11/1

Y1 - 2017/11/1

N2 - 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.

AB - 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.

KW - Management studies

KW - CSR assurance

KW - CSR reporting

KW - Stakeholder management

KW - Corporate governance

KW - Assurance level

KW - Assurance provider

KW - Sustainability Science

UR - http://www.scopus.com/inward/record.url?scp=85029936589&partnerID=8YFLogxK

U2 - 10.1007/s11573-016-0844-2

DO - 10.1007/s11573-016-0844-2

M3 - Journal articles

VL - 87

SP - 1017

EP - 1066

JO - Journal of Business Economics : JBE

JF - Journal of Business Economics : JBE

SN - 0044-2372

IS - 8

ER -