Determinants of corporate social performance disclosure: a literature review

Editinete André da Rocha Garcia, Gustavo Macedo de Carvalho, Joao Mauricio Gama Boaventura and José Milton de Souza Filho

Social Responsibility Journal, 2020, vol. 17, issue 4, 445-468

Abstract: Purpose - This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies to identify the theoretical perspectives and the variables used in measuring the determinants of CSP disclosure (CSP-D). Design/methodology/approach - A literature review of articles published from 1987 to 2015 was conducted using the three databases, Ebsco, ISI and Jstor, with CSP-D as the dependent variable. The goal was to identify the theoretical perspectives underlying the studies and the independent variables. Findings - The literature revealed a set of variables and their general measures, but the consensus confirmed that there was no single explanation for what determined CSP-D. The published theories that support a relationship between CSP-D and its determinants are legitimacy, institutional, stakeholder, agency and voluntary disclosure theory. Originality/value - The results allowed us to identify the perspectives underlying the major theories and disclosed a set of factors considered by the literature as the ones that influence CSP-D. This information will be useful for researchers interested in developing their own studies on CSP-D because it presents the evolution of CSP-D factors over time and organizes the findings of multiple studies developed since the emergence of the theme.

Keywords: Agency theory; Legitimacy; Stakeholder; Institutional; Determinants; Disclosure (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-12-2016-0224

DOI: 10.1108/SRJ-12-2016-0224

Access Statistics for this article

Social Responsibility Journal is currently edited by Prof David Crowther

More articles in Social Responsibility Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().