CSR reporting: a review of research and agenda for future research. Issue 11 (13th July 2020)

• Record Type: Journal Article
• Authors: Khan, Muzammal; Hassan, Abeer; Harrison, Christian; Tarbert, Heather
• Is Part Of: Management research review. Volume 43:Issue 11(2020)
• Page Start: 1395
• Page End: 1419
• Publication Date: 2020-07-13
• Subjects: Corporate social responsibility reporting -- Disclosure -- Research review -- Developed countries -- Developing countries -- Research limitations -- Systematic literature review; Management -- Periodicals; Management -- Research -- Periodicals; 658.4
• DOI: 10.1108/MRR-02-2019-0073
• Languages: English
• ISSNs: 2040-8269

Abstract

Abstract : Purpose: This paper aims to provide a systematic review of the published literature on corporate social responsibility reporting (CSRR). Furthermore, it assesses the main limitations reported in previous CSRR studies and offers recommendations for best practice and future research. Design/methodology/approach: A review protocol was developed to search nine major databases over a decade (2005–2017) using specific keywords. As a result, 221 articles were identified that deal explicitly with CSRR in both developed and developing countries, and a descriptive analysis was undertaken. Findings: Findings of the review show that scholarly work on CSRR across the globe have increased exponentially. However, there still remain quite a few countries and industries that have been underrepresented in CSRR literature. Moreover, methodological- and sampling-related limitations have been noted by a number of scholars in the area. Based on these results, the review provides directions for future research. Originality/value: The review provides a categorised bibliography of CSRR research on developed and developing countries from 2005 to 2017, covering a range of journals and countries. The review provides state of the art of the CSRR research and highlights the major loopholes in the current literature. This is a valuable study for academics pursuing research on CSRR as it provides a comprehensive and critical discussion on academic research in the field.