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Journal of Business Economics
Erschienen in: Journal of Business Economics 8/2017

05.01.2017 | Original Paper

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

verfasst von: Patrick Velte, Martin Stawinoga

Erschienen in: Journal of Business Economics | Ausgabe 8/2017

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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.
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Metadaten
Titel
Empirical research on corporate social responsibility assurance (CSRA): A literature review
verfasst von
Patrick Velte
Martin Stawinoga
Publikationsdatum
05.01.2017
Verlag
Springer Berlin Heidelberg
Erschienen in
Journal of Business Economics / Ausgabe 8/2017
Print ISSN: 0044-2372
Elektronische ISSN: 1861-8928
DOI
https://doi.org/10.1007/s11573-016-0844-2