CSR reporting: a review of research and agenda for future research

被引:33
|
作者
Khan, Muzammal [1 ]
Hassan, Abeer [1 ]
Harrison, Christian [1 ]
Tarbert, Heather [1 ]
机构
[1] Univ West Scotland, Sch Business & Enterprise, Paisley, Renfrew, Scotland
来源
MANAGEMENT RESEARCH REVIEW | 2020年 / 43卷 / 11期
关键词
Corporate social responsibility reporting; Disclosure; Research review; Developed countries; Developing countries; Research limitations; Systematic literature review; CORPORATE ENVIRONMENTAL RESPONSIBILITY; SOCIAL-RESPONSIBILITY; FINANCIAL PERFORMANCE; MANAGEMENT RESEARCH; SUSTAINABILITY; DISCLOSURE; STAKEHOLDERS; PERSPECTIVE; REPUTATION; INDUSTRY;
D O I
10.1108/MRR-02-2019-0073
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
Purpose This paper aims to provide a systematic review of the published literature on corporate social responsibility reporting (CSRR). Furthermore, it assesses the main limitations reported in previous CSRR studies and offers recommendations for best practice and future research. Design/methodology/approach A review protocol was developed to search nine major databases over a decade (2005-2017) using specific keywords. As a result, 221 articles were identified that deal explicitly with CSRR in both developed and developing countries, and a descriptive analysis was undertaken. Findings Findings of the review show that scholarly work on CSRR across the globe have increased exponentially. However, there still remain quite a few countries and industries that have been underrepresented in CSRR literature. Moreover, methodological- and sampling-related limitations have been noted by a number of scholars in the area. Based on these results, the review provides directions for future research. Originality/value The review provides a categorised bibliography of CSRR research on developed and developing countries from 2005 to 2017, covering a range of journals and countries. The review provides state of the art of the CSRR research and highlights the major loopholes in the current literature. This is a valuable study for academics pursuing research on CSRR as it provides a comprehensive and critical discussion on academic research in the field.
引用
收藏
页码:1395 / 1419
页数:25
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