Determinants of Corporate Social Responsibility (CSR) Disclosure: A Systematic Literature Review

Seow, Richard Yeaw Chong (2024) Determinants of Corporate Social Responsibility (CSR) Disclosure: A Systematic Literature Review. Journal of Economics and Sustainability (JES), 6 (2). pp. 37-67. ISSN 2637-1294

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Official URL: https://e-journal.uum.edu.my/index.php/jes/issue/v...

Abstract

Corporate social responsibility (CSR), a concept which existed for almost a century, is gaining traction in both commercial and academic spheres. Firms are experiencing greater pressures to report more non financial disclosures, especially on information related to their CSR initiatives. Even though some countries have implemented some forms of mandatory disclosure requirements, corporate executives continue to retain substantial autonomy in deciding the quality and extent of their corporate social responsibility disclosures (CSRDs). One hundred twenty-eight articles published from 2006 to 2022 were found in the Scopus and Web of Science databases using a systematic literature review technique. This study offers a comprehensive mapping of the research works conducted, theoretical frameworks cited, and various determinants of CSRD. This study reveals that legitimacy theory, agency theory, and stakeholder theory are commonly cited in CSRD literature. Many country-level, firm-level, and individual-level determining factors affecting the quality and quantity of CSRD were discovered. This research made valuable contributions to the extant literature on CSR across multiple dimensions. Lastly, this study also identifies potential research avenues for academics to further the expanding body of knowledge in CSR

Item Type:	Article
Uncontrolled Keywords:	CSR disclosure, determinants, non-financial disclosure, systematic literature review
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	School of Economics, Finance & Banking
Depositing User:	Mdm. Rozana Zakaria
Date Deposited:	11 Dec 2025 11:32
Last Modified:	11 Dec 2025 11:32
URI:	https://repo.uum.edu.my/id/eprint/32629

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