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

Author

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  • Muzammal Khan
  • Abeer Hassan
  • Christian Harrison
  • Heather Tarbert

Abstract

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.

Suggested Citation

  • Muzammal Khan & Abeer Hassan & Christian Harrison & Heather Tarbert, 2020. "CSR reporting: a review of research and agenda for future research," Management Research Review, Emerald Group Publishing Limited, vol. 43(11), pages 1395-1419, July.
    • Handle: RePEc:eme:mrrpps:mrr-02-2019-0073
    DOI: 10.1108/MRR-02-2019-0073
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    Citations

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    Cited by:

    1. Sibel Hoştut & Seçil Deren het Hof & Hediye Aydoğan & Gülten Adalı, 2023. "Who’s in and who’s out? Reading stakeholders and priority issues from sustainability reports in Turkey," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.
    2. Alawiya Allui & Luisa Pinto, 2022. "Non-Financial Benefits of Corporate Social Responsibility to Saudi Companies," Sustainability, MDPI, vol. 14(6), pages 1-16, March.
    3. Parvez Mia & Tarek Rana & Lutfa Tilat Ferdous, 2021. "Government Reform, Regulatory Change and Carbon Disclosure: Evidence from Australia," Sustainability, MDPI, vol. 13(23), pages 1-17, November.
    4. Kumar, Vivek & Srivastava, Arpita, 2022. "Trends in the thematic landscape of corporate social responsibility research: A structural topic modeling approach," Journal of Business Research, Elsevier, vol. 150(C), pages 26-37.
    5. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    6. Hassan, Qaraman Mohammed & Khudir, Ibrahim Mustafa & Olawuyi, San, Damilola S., 2023. "Regulating corporate social responsibility in energy and extractive industries: The case of international oil companies in a developing country," Resources Policy, Elsevier, vol. 83(C).
    7. Richard Stiebal, 2023. "Use of SASB standards for ESG reporting in Europe: Empirical analysis [Empirická analýza použití SASB standardů pro ESG reporting v Evropě]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2023(1), pages 5-23.
    8. Mahalaxmi Adhikariparajuli & Abeer Hassan & Benedetta Siboni, 2021. "CSR Implication and Disclosure in Higher Education: Uncovered Points. Results from a Systematic Literature Review and Agenda for Future Research," Sustainability, MDPI, vol. 13(2), pages 1-23, January.
    9. Agata Pierscieniak & Izabela Krawczyk-Sokolowska & Wieslawa Caputa, 2023. "Micro-foundations of environmental entrepreneurship resistance in SMEs," International Entrepreneurship and Management Journal, Springer, vol. 19(1), pages 71-95, March.
    10. repec:prg:jnlcfu:v:2023:y:2023:i:1:id:579 is not listed on IDEAS
    11. Lyon Salia Awuah & Kwame Oduro Amoako & Stephen Yeboah & Emmanuel Opoku Marfo & Peter Ansu-Mensah, 2021. "Corporate Social Responsibility (CSR): motivations and challenges of a Multinational Enterprise (MNE) subsidiary’s engagement with host communities in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-13, December.

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