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Determinants and consequences of corporate social responsibility disclosure: A survey of extant literature

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  • Waris Ali
  • Stelios Bekiros
  • Nazim Hussain
  • Sana Akbar Khan
  • Duc Khuong Nguyen

Abstract

This paper systematically analyzes and synthesizes the literature on the determinants and consequences of corporate social responsibility (CSR) disclosure. The study is unique in that it synthesizes based on the geographical setting of the original research. We analyzed 135 empirical studies published in Chartered Association of Business Schools (ABS) ranked journals from 1982 to 2020. The results reveal that various global, country‐specific, market‐specific, and firm‐specific factors are important in determining a firm's CSR disclosure policies. These factors are consistently relevant in both developed and developing economies. Furthermore, the synthesis shows that companies achieve various CSR disclosure‐related benefits in the form of a better reputation, enhanced financial performance, better access to external finances, better stakeholder management, and enhanced corporate accountability. In terms of theories, we observe a high heterogeneity among various studies examining the same empirical phenomenon. Based on the analysis and review results, we identify avenues for future research.

Suggested Citation

  • Waris Ali & Stelios Bekiros & Nazim Hussain & Sana Akbar Khan & Duc Khuong Nguyen, 2024. "Determinants and consequences of corporate social responsibility disclosure: A survey of extant literature," Journal of Economic Surveys, Wiley Blackwell, vol. 38(3), pages 793-822, July.
    • Handle: RePEc:bla:jecsur:v:38:y:2024:i:3:p:793-822
    DOI: 10.1111/joes.12556
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    Cited by:

    1. Waris Ali & Zeeshan Mahmood & Jeffrey Wilson & Hina Ismail, 2024. "The impact of sustainability governance attributes on comprehensive CSR reporting: A developing country setting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1802-1817, May.
    2. Guangfan Sun & Changwei Guo & Bin Li & Honglei Li, 2023. "Cultural inclusivity and corporate social responsibility in China," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-12, December.
    3. De Vincentiis, Paola, 2024. "ESG news, stock volatility and tactical disclosure," Research in International Business and Finance, Elsevier, vol. 68(C).
    4. Lina Mao & Guangfan Sun & Yining He & Huixia Chen & Changwei Guo, 2024. "Culture and Sustainability: Evidence from Tea Culture and Corporate Social Responsibility in China," Sustainability, MDPI, vol. 16(10), pages 1-17, May.

    More about this item

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries

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