Corporate social responsibility research in accounting

2015-02-28articleJournal of Accounting Literature483 citationsgreen

No readable copy stored yet — this record is metadata only.

Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that archival researchers have used to measure CSR. Next, we conduct our review in four parts: (1) determinants of CSR; (2) the relation between CSR and financial performance; (3) consequences of CSR; and (4) the roles of CSR disclosure and assurance. We summarize the accounting literature in these areas and comment on how accounting researchers can use their skill sets with regard to specific issues. Within each area, we present some suggestions for future CSR research in accounting.

Citations in this library

Stored only when both papers are in the corpus — 483 citations exist upstream.

References

1979A Three-Dimensional Conceptual Model of Corporate Performance

1991The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders

2001Corporate Social Responsibility: A Theory of the Firm Perspective

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature

2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

2012What We Know and Don’t Know About Corporate Social Responsibility

1995Corporate social and environmental reporting

2006Corporate Social Responsibility: Strategic Implications*

Cited by

2021Meta-analyses on Corporate Social Responsibility (CSR): a literature review

2016Business sustainability research: A theoretical and integrated perspective

2018The expansion of non-financial reporting: an exploratory study

2016Integrated reporting: The current state of empirical research, limitations and future research implications

2022Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?

2017Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing

2020Determinants of environmental, social and corporate governance (ESG) disclosure: a study of Indian companies

2017Assessing social and environmental performance through narrative complexity in CSR reports