Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data

Charl de Villiers, Jing Jia and Zhongtian Li

Accounting and Finance, 2022, vol. 62, issue 4, 4523-4568

Abstract: Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR) database often used by practitioners and researchers. This review offers a precise understanding of prior studies using Asset4 and their justification for selecting Asset4, and identifies research opportunities. We review 285 studies using Asset4 data published in quality academic journals, analysing: (1) the usage of Asset4 pillars, categories, data points, and indicators; (2) the justification for using Asset4; and (3) research themes. Our findings provide valuable information for practitioners and researchers who (plan to) use CSR databases, including our guidance on promising avenues for future studies.

Date: 2022
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