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Empirical research on corporate social responsibility assurance (CSRA): A literature review

Author

Listed:
  • Patrick Velte

    (Leuphana University Lüneburg)

  • Martin Stawinoga

    (Ostwestfalen-Lippe University of Applied Sciences)

Abstract

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.

Suggested Citation

  • Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
    • Handle: RePEc:spr:jbecon:v:87:y:2017:i:8:d:10.1007_s11573-016-0844-2
    DOI: 10.1007/s11573-016-0844-2
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    6. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
    7. Ali Uyar & Simone Pizzi & Fabio Caputo & Cemil Kuzey & Abdullah S. Karaman, 2022. "Do shareholders reward or punish risky firms due to CSR reporting and assurance?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1596-1620, July.
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    14. Othar Kordsachia, 2021. "A risk management perspective on CSR and the marginal cost of debt: empirical evidence from Europe," Review of Managerial Science, Springer, vol. 15(6), pages 1611-1643, August.
    15. Bradbury, Michael & Jia, Jing & Li, Zhongtian, 2022. "Corporate social responsibility committees and the use of corporate social responsibility assurance services," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
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    More about this item

    Keywords

    CSR assurance; CSR reporting; Stakeholder management; Corporate governance; Assurance level; Assurance provider;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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