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

Patrick Velte and Martin Stawinoga ()
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Martin Stawinoga: Ostwestfalen-Lippe University of Applied Sciences

Journal of Business Economics, 2017, vol. 87, issue 8, No 2, 1017-1066

Abstract: 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.

Keywords: CSR assurance; CSR reporting; Stakeholder management; Corporate governance; Assurance level; Assurance provider (search for similar items in EconPapers)
JEL-codes: G34 M42 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (24)

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DOI: 10.1007/s11573-016-0844-2

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