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Meta-analyses on Corporate Social Responsibility (CSR): a literature review

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• Published: 18 March 2021
• Volume 72 , pages 627–675, ( 2022 )

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• Patrick Velte   ORCID: orcid.org/0000-0001-5960-8449 1  

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This paper addresses quantitative meta-analyses on corporate governance-related determinants and firms’ (non) financial consequences of Corporate Social Responsibility (CSR). Legitimacy theory as our theoretical framework assumes that, through a social contract, a company must fulfil the respective society’s values and expectations and gain legitimacy. We also rely on the business case argument, assuming a positive relationship between CSR and financial outcomes of the firm. This analysis focusses on 54 quantitative meta-analyses on CSR and includes a structured literature review in order to increase our knowledge, which corporate governance variables and proxies of firm’s (non) financial outcome have been heavily included in archival research, and if there is an overall impact of these variables. Prior meta-analyses indicate that board independence, board gender diversity, and board size have a positive impact on CSR performance. Moreover, both CSR performance and environmental performance increase financial performance. This literature review makes a useful contribution to prior studies by summarizing the overall impact of corporate governance variables on CSR and their (non) financial consequences and by deducing recommendations for future research.

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1 Introduction

Since the financial crisis of 2008–09, public interest entities (PIEs) are very active in Corporate Social Responsibility (CSR) strategies in line with the triple bottom line (economic, social, and environmental goals). In view of various (inter)national frameworks, e.g., the Global Reporting Initiative (GRI) Standards and their voluntary character in many regimes, stakeholders criticize the reliability of CSR reports and included CSR performance measures due to greenwashing policy and information overload (Huang and Watson 2015 ). CSR performance measures and reports are connected with increased managerial discretion as a potential self-impression tool (Huang and Watson 2015 ). According to the famous business case argument for CSR (Schaltegger et al. 2019 ), successful CSR strategies should lead to better firm’s (non) financial performance and increased firm value. A proper corporate governance system is needed to decrease greenwashing and information overload (Ortas et al. 2017 ) and to increase firm reputation. Especially, monitoring duties of non executive directors and the implementation of incentive-based compensation systems for top managers should strengthen substantial CSR management systems and avoid symbolic CSR activities (Guerrero-Villegas et al. 2018 ).

In line with the increased relevance in business practice, CSR represents a key topic in empirical-quantitative research. Next to numerous literature reviews on the business case of CSR (Schaltegger et al. 2019 ) who focus the variation of different theories, research methods and CSR proxies within this field, quantitative meta-analyses on CSR research become important during the last few years (e.g., Majumder et al. 2017 ; Cafri et al. 2010 ). As there are very different results in empirical-quantitative CSR studies, meta-analyses statistically summarize the existing research and increase the validity of CSR research and its implications. Another main goal of meta-analyses is the implementation of relevant moderator analysis across multiple studies (Velte 2019a ; Friede et al. 2015 ; Parmigiani and Rivera-Santos 2011 ). As we notice an increased amount of CSR-related meta-analyses during the last years, we are surprised that no literature review on CSR meta-analyses exists so far. In more detail, we just identify four literature reviews on meta-analyses in business administration: a literature review of meta-analyses on accounting (Khlif and Chalmers 2015 ), auditing (Hay 2019 ), finance (Geyer-Klingeberg et al. 2020 ) and accounting, auditing and corporate governance (Velte 2019b ). We see a major research gap on conducting a literature review on prior CSR meta-analyses in view of the following reasons: First, archival CSR research has been increased during the last decade and show heterogeneous results, leading to increased use of meta-analyses on CSR. Prior meta-analyses have used different methods, variables, and moderators, stressing the need to structure the results with the help of a literature review. Second, in line with legitimacy theory and the business case argument for CSR, it is questionable whether prior CSR meta-analyses reported a positive impact of corporate governance on CSR and whether CSR is connected with positive (non) financial consequences. We thus question whether corporate governance as a monitoring and incentive tool is needed for top managers to decrease opportunistic behaviour and strengthen their CSR efforts. Third, as CSR proxies are also very heterogeneous in practice and research, we know very little about the overall impact of corporate governance on different CSR proxies and their consequences, based on meta-analyses. We thus differentiate between the most used variables in prior research: CSR performance, reporting and their related subpillars (e.g., environmental or carbon issues), board gender diversity, Sustainable Supply Chain Management (SSCM) and Socially Responsible Investments (SRI). Fourth, one of the main goals of meta-analyses is to include relevant moderator and mediator analyses . Significant results may be related to moderating and meditating variables, so that it increases our knowledge on factors that may have an impact on the business case for CSR. Therefore, the goal of our study is to evaluate 54 quantitative CSR meta-analyses by addressing the following main research questions:

What are the main corporate governance-related determinants of CSR?

What are the key firms’ (non) financial consequences of CSR?

Which moderator and mediator variables have been included in prior CSR meta-analyses?

Our literature review on CSR meta-analyses indicates that the majority of included studies has focussed on the CSR-financial performance-link. In view of the key corporate governance-related determinants, we note that board independence, board gender diversity and board size have a positive impact on CSR performance. Thus, corporate governance tools can fulfil a main incentive and monitoring tool for top managers in order to increase their CSR efforts. Moreover, in line with our business case argument, CSR (environmental) performance leads to increased financial performance according to our literature review. Thus, shareholders and other stakeholder groups include successful CSR strategies in their decision-making and this may lead to an increased firm value.

The following review provides useful information for researchers, regulators, and practitioners, which may stimulate future researchers to conduct more quantitative meta-analyses on CSR. Furthermore, business practice and regulatory bodies should be aware of the great need to strengthen the comparability of CSR performance and related CSR reporting tools. Regulators may be encouraged to implement stricter regulations on sustainable corporate governance in order to decrease greenwashing policies and lower information overload with regard to CSR.

This article is structured as follows: after introducing our legitimacy theoretical framework and our research framework (Sect.  2 ), we portray the main results of our literature view on CSR meta-analyses (Sect.  3 ). Then, we stress main restrictions of existing research and present selective recommendations for future research activities (Sect.  4 ). A summary of our results will be focussed in Sect.  5 .

2 Legitimacy theoretical foundation and research framework

2.1 general remarks.

Legitimacy theory has established as one of the most important organizational and management theories. This theory assumes that an organization has an implicit social contract with the society in which it operates. This social contract (Shocker and Sethi 1973 ) should motivate managers to comply with a society’s specific values, norms and boundaries by implementing adequate structures and processes (Dowling and Pfeffer 1975 ). Thus, the long-term success and survival of a firm is subject to its ability to meet society’s expectations through suitable systems. If a legitimacy gap arises or is detected, organizations adopt legitimating strategies (Fernando and Lawrence 2014 ).

However, societal values are dynamic (Deegan 2002 ), especially with regard to CSR. Therefore, legitimization is a continuous process, which is supported by effective tools for communicating organization’s legitimization actions. CSR efforts therefore enhance an organization’s image as a good corporate citizen (O'Donovan 1999 ). Such legitimization strategies improve an organization’s access to resources, their image and their customer, employee and investor relationships, which will subsequently enhance their competitive position. If society suspects a lack of transparency, its legitimacy suffers (Aguilera et al. 2007 ).

Heterogeneous stakeholders’ information needs can only be fulfilled by the implementation of substantial CSR management systems, e.g., by SRI policy, SSCM, CSR reports and precise CSR performance measures. CSR reporting and the communication of CSR performance represent major challenges in order to gain legitimacy of main stakeholder groups. As greenwashing policy and information overload (Mahoney et al. 2013 ) are major risks in business practice, stakeholders expect reliable CSR information. Related managerial discretion in CSR and opportunistic behaviour of top managers may be reduced by proper corporate governance systems. Corporate governance is related with internal and external incentive and monitoring tools in order to strengthen CSR strategies in line with stakeholder demands (sustainable corporate governance). Legitimacy theory assumes that CSR strategies can be both symbolic or substantive (Mahoney et al. 2013 ). Substantive CSR strategies imply a careful implementation of CSR into the firm’s business model and risk management system (Brown and Fraser 2006 ). An integrative view of economic, environmental, and social goals is required in order to prevent a symbolic use of CSR. Symbolic CSR activities are intended to meet stakeholders’ expectations and enhance public image and financial outputs as offensive greenwashing policy (Maroun 2020 ). As there is no integration of CSR within the business model and risk management, financial and non financial performances are analysed separately in this context. This also refers to the separate publication of traditional financial statements and CSR reports as a simple marketing tool. Thus, it is not clear, whether corporate governance mechanisms are needed in order to stipulate CSR and whether CSR strategies lead to positive firm’s (non) financial performance (Byron and Post 2016 ). In this literature review, we rely on the business case argument for CSR. The business case argument for CSR proposes that top management follows an “enlightened self-interest” by achieving financial goals while considering CSR aspects (Schaltegger et al. 2019 ) and vice versa. In more detail, management evaluates a trade-off between CSR and financial success. In line with firm’s (non) financial performance as a consequence of CSR activities, the business case argument also assumes that corporate governance-related pressure may mainly influence this direction.

Effective corporate governance should put pressure on top managements to implement substantial CSR strategies. Corporate governance can be classified as a legitimacy tool toward stakeholders’ demands regarding the reliability of CSR activities. The following two main subgroups can be found: internal corporate governance (board composition), and external corporate governance (ownership structure) (e.g., Velte et al. 2020 ). As internal and external corporate governance represent different concepts, a clear differentiation is justified. This differentiation is also very useful to characterize corporate governance regimes. Countries with a clear focus on internal corporate governance (insider systems), e.g., Continental Europe, strengthen their regulations on board effectiveness, e.g., by audit committees. Regimes with a focus on external corporate governance (outsider- or market systems) increase their regulations on shareholder rights and on enforcement to monitor firms and put pressure on top managers to conform with shareholders’ interests.

2.2 Internal corporate governance

Internal corporate governance is mainly linked to board composition. Management should act in line with stakeholders’ interests in their investment and strategic decisions. The board of directors, at the apex of internal control systems, advise and monitor the management (executive directors) and has to duty to hire, fire, and to compensate the senior management (Gillan 2006 ; Shleifer and Visny 1997 ). Research on corporate boards has concentrated on the links between board structure and firm value. Legitimacy theory assumes that board effectiveness leads to increased CSR activities (e.g., performance and reporting) to improve firm reputation and gain social legitimacy. As CSR strategies are linked with restricted objectivity and thus increased managerial discretion, greenwashing behaviour and information overload may threaten stakeholders’ interests. In our literature review, we assume that board composition as board effectiveness will have a positive impact on CSR outputs.

2.3 External corporate governance

In line with Shleifer and Vishny ( 1997 ), shareholders use monitoring mechanisms to ensure that they will gain a return on their investments. Shareholders, as the residual claimants, elect board members and boards owe a fiduciary obligation to shareholders. In line with shareholders, other stakeholders have information needs which have to be addressed by executive directors (Gillan 2006 ). Normally, shareholder do not just rely on the monitoring by the board of directors. They implement individual monitoring mechanisms to put pressure on the top management to fulfil their goals. Say on pay voting is a major example for active monitoring by shareholders. The degree of monitoring is mainly dependent on the individual ownership structure within a firm. Corporate governance research mainly stresses the monitoring role of institutional investors and blockholders in view of their increased power and influence on senior managers (Gillan 2006 ; Shleifer and Visny 1997 ). From a traditional perspective, investors’ goals mainly rely on financial performance. During the last decade, social responsible investors with long-term and non-financial preferences have entered the capital market (Velte et al. 2020 ). These investors are normally part of institutional investors and blockholders, leading to an increased influence on firms’ CSR strategies, e.g., climate change policies. Legitimacy theory assumes that strong monitoring by shareholders as (non) financial shareholder activism will put pressure on senior management to increase their CSR efforts.

2.4 Firms’ (non) financial consequences of CSR

We stated in Sect.  2.1 that both internal and external corporate governance are connected with increased CSR activities of the firm. But all corporate governance elements, both the board of directors and shareholders, are not only interested in an appropriate CSR performance and reporting. They also demand an adequate level of financial performance to guarantee going concern of the firm. Legitimacy theory assumes that the senior management increases their efforts to reach legitimacy of the society. Firm reputation can only be reached by a conglomeration of financial and CSR-related success of firm strategies. CSR efforts can be classified as “pre-financials” and they will be transferred into financial outcome if the market will honour the management activities. Moreover, as CSR strategies include a bundle of different aspects, an increase of a specific CSR variable, e.g., CSR performance, may also related to future changes in CSR reporting or supply chain management.

According to the business case argument for CSR, firm value, shareholder trust and other stakeholder demands are dependent from each other and gain legitimacy for firms (Dowling and Pfeffer 1975 ). There may be both intrinsic or extrinsic motivation of the top management to implement CSR management systems. Firms with better CSR tools can mainly influence their financial benefits in the long run (e.g., increased cash flows, liquidity) and thus gain better stakeholder reputation (Schaltegger et al. 2019 ). Stakeholders use CSR measures, e.g., CSR performance or CSR reporting quality, in order to analyse the reliability of CSR management and related firm risks (Velte et al. 2020 ). If stakeholders assume a low risk of greenwashing policy and information overload in a specific firm, they may not leave the firm or may increase their engagement with higher firm value as a financial consequence (Schaltegger et al. 2019 ). But certain CSR measures could also increase overall CSR performance as a consequence of professional CSR management, stressing the interlocks between various CSR efforts (e.g., the promotion of gender diversity in boards and their impact on CSR performance) (Byron and Post 2016 ). As successful CSR efforts should be linked with better stakeholder relations and firm reputation, CSR should also be value relevant for the capital market (Velte and Stawinoga 2017 ), especially for sustainable investors. Thus, we differentiate between financial performance and CSR performance as firm’s (non) financial consequences of CSR strategies .

2.5 Research framework

Figure  1 presents an overview of our research framework. In line with the business case argument for CSR and legitimacy theory, CSR (and related subpillars) will be connected with better firms’ (non) financial performance. Furthermore, an appropriate corporate governance is needed as a firm-specific pressure for executive directors to increase their CSR activities and lower the possibility of greenwashing behaviour and self-impression management. Indeed, corporate governance as a monitoring mechanism should lead to higher substantial CSR efforts and thus increased CSR performance and reporting in line with stakeholders’ needs. Thus, the goal of our literature review on prior CSR meta-analyses is a detailed analysis of the corporate governance-related determinants of CSR and their (non) financial consequences with a clear focus on financial performance. As CSR variables are heterogeneous in empirical-quantitative research, we differentiate between the most used variables in our review: CSR (and related subpillars) performance and reporting, board gender diversity, sustainable supply chain management (SSCM) and socially responsible investments (SRI). We are also interested in moderator and mediator analyses in this research strength.

Research framework on CSR meta-analyses

Based on legitimacy theory and the business case argument, our analysis focusses on the impact of corporate governance on CSR. We assume that greenwashing and information will be decreased by strict monitoring by the board of directors and shareholders. Then, we assume that successful CSR strategies should lead to increased (non) financial performance. The board of directors and shareholders will put pressure on the management to implement substantial CSR management systems. These substantial CSR efforts will strengthen (non) financial performance from a long-term perspective. Firm reputation and legitimacy by the society include both financial success and CSR performance. However, we are aware of the fact that the research on these two topics is very complex and linked with many interdependencies. Researchers include possible moderator and mediator variables to address those interdependencies. The implementation of moderators and mediators represents one of the major goals of meta-analyses. We like to incorporate prior findings on CSR meta-analyses whether certain moderators and mediators drive our two relationships. Thus, as a summary, the following three research questions are stated:

Which corporate governance determinants influence CSR in a positive way?

Does CSR lead to increased (non) financial performance ?

Which moderator and meditator variables influence the link between corporate governance and CSR on the one hand and firms’ (non) financial consequences on the other hand?

Our analysis is based on established papers on conducting high-quality structured literature reviews (Torraco 2005 ). We identify a major research gap in meta-analyses on the business case for CSR, leading to a closer look on the determinants and consequences of CSR. While CSR-related meta-analyses have increased during the last years, we do not find any literature review on prior meta-analyses on that topic. In more detail, we stress that only four literature reviews on meta-analyses in business administration exist so far: a review of accounting (Khlif and Chalmers 2015 ), auditing (Hay 2019 ), finance (Geyer-Klingeberg et al. 2020 ) and accounting, auditing and corporate governance (Velte 2019b ). We see a major research gap on the business case research on CSR, as regulators, practice and research currently controversially discuss whether corporate governance-issues are related to better CSR and whether a stricter regulation on sustainable corporate governance is needed. Moreover, we like to stress top managers’ incentives to increase CSR activities as it may lead to higher financial and CSR performance in the long run.

We use several international databases to the end of December 2020 to select our sample of included studies (Web of Science, Google Scholar, SSRN, Ebsco, Science Direct). A targeted search was conducted using the keyword “meta-analysis” in connection with “CSR”, “Sustainability”, “Corporate Social Responsibility”, “CSR Performance”, “CSR Reporting”, “Sustainability Reporting”, “Sustainability Performance”, “gender diversity”, “socially responsible investment”, “sustainable supply chain management” and related terms. We also included broad terms such as “Corporate Governance” and “firm value”. A temporal restriction on the included CSR meta-analyses was not necessary because of the relatively young research tradition. We begin with an initial sample of 71 meta-analyses.

As exclusion criteria, we only recognize quantitative meta-analyses on CSR as our goal is to analyse economic determinants and consequences of CSR. Thus, 5 studies were dropped. In line with other literature reviews, we only include meta-analyses published in English in peer-reviewed journals. Working papers were excluded. This step leads to a reduction of 12 studies. Thus, 54 studies represent the final sample of our literature review.

3 Main results of CSR meta-analyses

3.1 content analysis.

Prior CSR meta-analyses are characterized by a heterogeneity of collected data, study designs, theoretical approaches, and analytical techniques. Literature reviews have become a relevant research method for scholars, practitioners, and regulators seeking to increase our knowledge about a complex research topic (Webster and Watson 2002 ). For scholars, a literature review should create new knowledge about CSR using existing meta-analyses that covers the selected topic. A literature review should also contribute to theory development and may close research gaps and revealing precise research recommendations. For practitioners, a literature review gives useful information and insights into effective organizational developments for future business strategies and guidance for policy-making and implementation. As many regulators currently discuss stricter regulations on CSR, sustainable corporate governance, and sustainable finance, our literature review should guide regulatory bodies in these issues. We present a structured literature review in line with our theoretical foundation and our research framework. We mainly focus on our key research questions, addressing corporate governance-related determinants of CSR, the impact of CSR on (non) financial performance, and moderator and mediator variables on these links.

Table 1 gives an overview of the papers per publication year (Panel A), journal (Panel B), content (Panel C) and CSR variables (Panel D). According to Panel A, we note an increased research activity during the last few years (2017–2010) and a rather young research discipline (first study in 1997). Moreover, referring to Panel C, most meta-analyses in our review have been published in Business Ethics and Sustainability journals, e.g., Business and Society , Business Strategy and the Environment , Corporate Social Responsibility and Environmental Management , or Journal of Business Ethics . Management and corporate governance journal are also included to a higher amount. Most of the meta-analyses address the consequences of CSR, especially the impact of CSR performance on financial performance (Panel C). Determinants of CSR are of lower attraction yet. Panel D stresses that CSR performance represents the most important CSR variable included in prior meta-studies.

Table 2 gives an overview about included moderator and mediator variables. One of the main advantages of meta-analyses is to identify possible moderator and mediator variables. With few exceptions, most papers include moderators (51). Methodological moderator variables are recognized in nearly every meta-analysis, while the differentiation of measures of independent and dependent variables is rather common (29). Moreover, firm-specific variables, e.g., industry, and country-related governance factors, e.g. cultural aspects, are important in our literature review. In contrast to this, accounting and corporate governance-related moderators are rarely included yet. We also note a very low amount of mediator variables in prior CSR meta-analyses (3).

3.2 Corporate governance determinants

We already noted that many meta-analyses relate on determinants of CSR as dominant research topic. In line with prior literature (Velte 2019b ), we differentiate between internal corporate governance (board composition) and external corporate governance (ownership structure) with a focus on board composition measures. The average number of included studies within the meta-analyses is rather low (24–158). In our literature review, we mention those studies with a relatively high and low amount of included studies. A possible reason for this is the restricted amount of single studies on the link between corporate governance and CSR. All of our included studies with a specific description of the applied procedures included random-effects models, assuming the variability between effect sizes is due to sampling error in addition to the variability in the population. Most of prior meta-analyses on the link between corporate governance and CSR included bivariate meta-analyses. A bivariate meta-analysis is a special type of meta-analysis that summarises the results from separately performed diagnostic test studies while keeping the two-dimensionality of the data.

3.2.1 Internal corporate governance (board composition)

The main duty of the board of directors is to monitor the executive directors in line with stakeholders’ interests (Byron and Post 2016 ; Maroun 2020 ; Wintoki et al. 2012 ). During the last decade, many different board characteristics were implemented in order to analyse board effectiveness. Board effectiveness should lead to increased executives’ incentives to rely on CSR activities. In this literature review, we note a research intensity on board independence, board gender diversity, board size, board activity and CEO duality as main determinants of CSR performance and reporting.

Board independence represents one major requirement of board effectiveness, as non executives should conduct their monitoring tasks without major conflicts of interests in line with stakeholders’ needs. There are clear indications that board independence significantly increases both CSR performance (Endrikat et al. 2020 ; Ortas et al. 2017 ) and CSR reporting (Lagasio and Cucari 2019 ; Velte 2019a ; Guerrero-Villegas et al. 2018 ). However, Majumder et al. ( 2017 ) found insignificant results, based on just 29 included studies. During the last decade, board gender diversity also gets main attraction in CSR research. A greater range of board diversity, especially with regard to gender, should lead to increased awareness of CSR strategies. Thus, prior meta-analyses state that board gender diversity is linked with better CSR performance (Endrikat et al. 2020 ; Byron and Post 2016 ) and CSR reporting (Lagasio and Cucari 2019 ; Velte 2019a ; Guerrero-Villegas et al. 2018 ). Again, Majumder et al. ( 2017 ) did not find any significant results. Board size and board activity are our next internal corporate governance determinants in our literature review. Literature assumes that an appropriate board size and board meeting frequency are necessary to guarantee board effectiveness (Endrikat et al. 2020 ). With regard to board size, there are indications of a positive impact on both CSR performance (Endrikat et al. 2020 ; Zubeltzu-Jaka et al. 2020 ) and CSR reporting (Lagasio and Cucari 2019 ; Guerrero-Villegas et al. 2018 ; Majumder et al. 2017 ). However, Velte ( 2019a ) did not find any significant impact on CSR reporting. Board activity is of lower relevance yet. According to Majumder et al. ( 2017 ), board meetings and CSR reporting are positively related, while insignificant results are also available (Lagasio and Cucari 2019 ). Heterogeneous results can be stated for CEO duality . From a theoretical perspective, CEO duality can either contribute to better board effectiveness and CSR activities or may be linked to a reduced monitoring activity with regard to powerful and opportunistic CEOs. Most of the included meta-analyses stated a non-significant relationship between CEO duality and CSR (Endrikat et al. 2020 ; Lagasio and Cucari 2019 ; Velte 2019a ; Majumder et al. 2017 ). According to Guerrero-Villegas et al. ( 2018 ), CEO duality decreases CSR reporting. Le et al. ( 2015 ) is the only study in our review with a focus on top managements’ values and demographic characteristics . The authors just included 29 studies and found that stakeholder values and diversity in experience of top managers are related with increased CSR performance. However, CEO ethical leadership, age and tenure are not related with CSR (Le et al. 2015 ). We also identify one study on the determinants of board gender diversity ( Halliday et al. 2020 ), based on 158 included studies. The authors found female CEO, female chairperson, CEO duality and board independence to have a positive impact on board gender diversity, while board age decreases it.

As the key goal of meta-analyses is to identify and analyse possible moderators and mediators of CSR, we also stress the key results. In this context, we note a very low attractiveness of mediator analysis in prior meta-analyses. One exception is Endrikat et al. ( 2020 ), who found a significant mediator influence of CSR committees on the impact of selective board composition variables on CSR performance.

With regard to moderators , board independence and code law regimes strengthen the positive influence of board size on CSR performance (Zubeltzu-Jaka et al. 2020 ). This is in line with the moderating impact of civil law regimes on the link between board independence and CSR performance (Ortas et al. 2017 ). Majumder et al. ( 2017 ) found that the differentiation between developed and developing countries impacts the positive relationship between board size and CSR reporting. Other country-related aspects as significant moderator variables are the degree of shareholder protection (Endrikat et al. 2020 ; Velte 2019a ; Byron and Post 2016 ), legal enforcement (Velte 2019a ), country-related gender parity (Endrikat et al. 2020 ; Byron and Post 2016 ), low country commitment to sustainable goals (Guerrero-Villegas et al. 2018 ) and market conditions (Ortas et al. 2017 ) with an impact on the relationship between corporate governance variables and CSR. Moreover, country-related gender parity weakens the link between a female CEO and board diversity (Halliday et al. 2020 ). Finally, different CSR proxies represent important moderator variables in the included meta-analyses (Endrikat et al. 2020 ; Ortas et al. 2017 with regard to self-reporting proxies; Le et al. 2015 with regard to social performance).

3.2.2 External corporate governance (ownership structure)

External corporate governance is linked with external stakeholders’ monitoring. Prior corporate governance research heavily relies on shareholders as key stakeholders of PIEs. In this context, ownership structure can have a major impact on management strategies. Certain groups of shareholders, mainly sustainable investors, may put pressure on top management to increase CSR strategies in line with other stakeholder interests. Until now, a low research activity on external corporate governance determinants can be found. Canavati ( 2018 ) stated a positive influence of family ownership on CSR performance. This contrasts the results by Lagasio and Cucari ( 2019 ) and Majumder et al. ( 2017 ) who stressed insignificant results on ownership structure in general and on government, foreign and institutional ownerships in particular.

With regard to moderator variables , according to Canavati ( 2018 ), private family firms and weak labor and corporate governance frameworks positively contribute to the impact of family ownership on CSR performance. Moreover, big four audits have a positive and managerial and concentrated ownership have a negative impact on CSR reporting (Majumder et al. 2017 ).

3.3 Firms’ (non) financial consequences of CSR

In line with the business case argument, most archival research on CSR relies on firms’ financial consequences . Literature states that both CSR performance and CSR reporting may lead to positive financial developments within companies in the long run (e.g., Busch and Friede 2018a ). As stakeholders’ demands on CSR-related information and successful CSR strategies increased since the financial crisis of 2008–09, high CSR performance and CSR reporting quality may be connected with increased firm reputation, better stakeholder relations and thus higher firm valuation. Next to firm’s financial consequences, CSR performance and reporting may have a significant impact on other CSR-related consequences. This strength of research addresses the connectivity between various CSR measures. Thus, in our literature review, we separate between financial performance and CSR performance on the one hand and between CSR and related subpillars (e.g., environmental performance) on the other hand.

In comparison to Sect.  3.2 , we note a higher average amount of studies included in prior meta-analyses on (non) financial consequences of CSR (18–437 studies). This can be explained by a relatively long tradition of studies on the CSR-financial performance-link and the increased amount of meta-analyses on that topic. In line with our results in Sect.  3.2 , random-effects models were dominantly used. One major exception is the use of fixed-effects models on the impact of environmental (green) supply chain management on (non) financial performance. Fixed-effects models in meta-analyses assume that there is one true effect size that underlies all the studies in the analysis. While we stress a variety of different methods (uni-, bi-, and multivariate meta-analyses), bivariate meta-analyses are mainly used in this research topic. This is line with our remarks in Sect.  3.2 . However, we note a relatively high amount of included meta-analyses with a lack of transparency on the applied procedures. This reduces the validity of the analyses.

3.3.1 Financial performance

Most of the included meta-analyses on the consequences of CSR address the CSR performance-financial performance-link . In this context, a differentiation between accounting-based (e.g., ROA) and market-based (e.g., Tobin’s Q) measures is common. Some researchers also separate between accounting-, market- and perception-based proxies of financial performance (Orlitzky et al. 2001 ). There are several indications for a positive significant impact of CSR performance on financial performance (Vishwanathan et al. 2020 ; Busch and Friede 2018a ; Plewnia and Guenther 2017 ; Hou et al. 2016 ; Lu and Taylor 2016 ; Friede et al. 2015 ; Wang et al. 2016 ; Quazi and Richardson 2012 ; Allouche and Laroche 2005 ; Orlitzky et al. 2003 ; Frooman 1997 ). More specifically, Busch and Friede ( 2018a ) included 25 prior meta-analysis and state a bidirectional link between CSR and finanicial performance. According to Hou et al. ( 2016 ), the impact is stronger by including environmental performance and operational performance. In a recent study, however, based on 437 included studies, no significant results between CSR and financial performance can be found (Huang et al. 2020 ). Orlitzky and Benjamin ( 2001 ) stated a positive bidirectional link between CSR performance and firm risk.

A great variety of moderator variables have been included on this link. Vishwanathan et al. ( 2020 ) included 344 studies and have identified firm reputation, stakeholder reciprocation, firm risk mitigation and innovation level as relevant moderators. Plewnia and Guenther ( 2017 ) come to the conclusion, that time lags, region (US-settings), continuous time horizons, controls for advertising intensity and public ownership control moderate the CSR-financial performance link. According to Lu and Taylor ( 2016 ), referring to 198 CSR studies, long-term effects, environmental performance, non US-settings, pre-2000 studies and multi-industries are relevant moderators. Moreover, journal quality (Busch and Friede 2018a ), SMEs, private firms and developing firms (Hou et al. 2016 ), environmental performance and developed countries (Wang et al. 2016 ) and sample size (Quazi and Richardson 2012 ) moderate this relationship. Orlitzky ( 2011 ) referred to 388 CSR studies and stressed that, in comparison to different publication outlets, economics journals concentrate on positive significant results. This might be a main argument for a problematic publication bias. The different measures of CSR and financial performance also represent major moderators in the included meta-analyses with a significant impact (Busch and Friede 2018a ; Hou et al. 2016 ; Lu and Taylor 2016 ; Allouche and Laroche 2005 ; Orlitzky et al. 2003 ; Orlitzky and Benjamin 2001 ). In his main research objective, Orlitzky ( 2001 ) concluded that firm size does not moderate the CSR-financial performance relationship. Huang et al. ( 2020 ) addressed two main challenges of prior business case research. Economic fluctuations and endogeneity concerns limit the reliability of archival CSR research. The authors found that the elimination of confounding effects of economic fluctuations and the recognition of proper estimation methods due to endogeneity concerns lead to a positive CSR-financial performance link.

Environmental performance represents one major subpillar of CSR performance. In view of the current climate change discussions from an international perspective, it is not surprising that many prior studies focus on environmental performance as CSR proxy. There are also indications that environmental performance leads to better financial performance (Hang et al. 2019 ; Endrikat 2016 ; Endrikat et al. 2014 ; Albertini 2013 ; Dixon-Fowler et al. 2013 ). In more detail, Hang et al. ( 2019 ) stressed a short run (1 year) one-way link and a long run bidirectional link (after 1 year). Endrikat et al. ( 2014 ) also reported a partially bidirectional relationship. Furthermore, according to Endrikat ( 2016 ), market reactions are stronger negative for negative events than positive for positive events. In a current meta-analysis by Tsai et al. ( 2020 ), environmental management also leads to better financial performance. Busch and Lewandowski ( 2018b ) included just 32 studies on carbon performance and found a positive impact on financial performance. Horvathova ( 2010 ) is the only meta-analysis in our review with insignificant results on the impact of environmental performance on financial performance.

We identify a variety of moderator variables on the environmental-financial performance link: employees’ age, gender and culture (Wang et al. 2020 ), event windows related to event studies (Endrikat 2016 ), proactive strategic approaches, sampling, addressing endogeneity and financial risks (Endrikat et al. 2014 ), performance measures, regions, industry, time frame (Albertini 2013 ) and the differentiation between small firms, public firms and US-settings (Dixon-Fowler et al. 2013 ). Tsai et al. ( 2020 ) stressed that financial performance proxies, the year of data collection, industry, economic development and cultural aspects moderate the environmental-financial performance link. Moreover, according to Busch and Lewandowski ( 2018b ), specific performance measures (relative emissions, market based financial performance) influence this relationship.

Next to environmental performance, we note that one meta-analysis also states a positive link between social performance and financial performance (Lopez-Arceiz et al. 2018 ). Size criteria for financial performance and social performance based on stakeholder criteria moderate this relationship.

As board gender diversity is controversially discussed with regard to the business case argument, some meta-analyses refer to the impact of female directors on financial performance. Hoobler et al. ( 2018 ), based on sales performance, and Post and Byron ( 2015 ), based on accounting returns, stated a positive impact. However, Pletzer et al. ( 2015 ) did not find any significant relationship. Cultural aspects (Hoobler et al. 2018 ), the degree of shareholder protection (Post and Byron 2015 ) and employees’ perceived CSR and employees’ perception of organization performance (Wang et al. 2020 ) can be qualified as main moderator variables on this relationship.

During the last decade, SSCM has gain main attraction in CSR research. The main goal of SSCM is the integration of environmentally and socially viable practices into the full supply chain lifecycle, from product design and development, to material selection, manufacturing, packaging, transportation, warehousing, distribution, consumption, return and disposal. Govindan et al. ( 2020 ) and Golicic and Smith ( 2013 ) found a positive impact of SSCM on financial performance. Moreover, the branch of industry (manufacturing) (Govindan et al. 2020 ; Golicic and Smith 2013 ), measurements of SSCM, region and time (Golicic and Smith 2013 ) represent relevant moderator variables.

SRI are investments that are considered socially responsible due to the nature of the business the firm conducts. Common themes for SRI include green and socially conscious investing. SRI can be made into individual companies with good green and social value, or through a socially conscious mutual fund or exchange-traded fund (ETF). Kim ( 2019 ), Revelli and Viviani ( 2015 ) and Rathner ( 2013 ) analyse whether SRI perform better in comparison to conversional funds. The authors state a non-significant relationship. As main significant moderators, the economic crisis, control groups, the SRI measure, sampling and methodology (Kim 2019 ), survivorship bias and US focus (Rathner 2013 ) are recognized.

3.3.2 CSR performance

Next to financial performance, CSR strategies or subpillars can improve future CSR performance , stressing the various interlinks between CSR variables. This assumption was stated by Gabriel and Nathwani ( 2014 ), while this link is more pronounced by proactive CSR strategies. With regard to the link between CSR reporting and CSR performance, Gallardo-Vazquez et al. ( 2019 ) did not find any significant results. However, region, firm size and CSR disclosure type were included as significant moderators (Gallardo-Vazquez et al. 2019 ). There are also indications that green supply chain management and CSR performance are positively linked (Fang and Zhang 2018 ; Qorri et al. 2018 ; Geng et al. 2017 ). The authors used fixed-effects models as research design. The most important moderators in this context are industry, ISO, export orientation, culture (uncertainty avoidance) (Fang and Zhang 2018 ), region, industry or firm size (Qorri et al. 2018 ; Geng et al. 2017 ).

Doan and Sassen ( 2020 ) reported a weak negative influence of environmental performance on environmental reporting . The different proxy variations represent a main moderator variable. According to Erauskin-Tolosa et al. ( 2020 ), environmental management practices lead to better environmental performance , moderated by mature certification and environmental innovation. Finally, CSR performance leads to better brand loyalty (Aljarah and Ibrahim 2020 ), customer relationship quality (Aljarah et al. 2020 ) and increased employees’ attitudes and behaviour (Zhao et al. 2020 ). The innovation level and the manufacturing industry weaken the link between CSR and brand loyalty. Cultural collectivism, experience product types and online survey designs strengthen the link (Aljarah and Ibrahim 2020 ). The relationship between CSR and customer relationship quality is even stronger by customer relationship proxy trust (Aljarah et al. 2020 ). Organizational justice, trust and identification mediate the link between CSR and employees’ attitudes and behaviour (Zhao et al. 2020 ).

3.4 Key results

With regard to corporate governance determinants, we find that board independence, board gender diversity and board size have a positive impact on CSR performance . These results are in line with the assumption that corporate governance and CSR represent two dependent disciplines (sustainable corporate governance). As CSR activities can be used for greenwashing policy and self-impression management, corporate governance attributes strengthen monitoring quality, and incentive alignment and put pressure on top managers to include substantial CSR strategies. Moreover, according to our literature review, both CSR performance and environmental performance lead to increased financial performance . Thus, firm can follow the business case argument for CSR and may increase their firm value. Other relationships in this literature review are inconclusive. The amount of meta-analyses are either too low or these studies found insignificant results (e.g., CEO duality, SRI out-performance). This leaves room for many research recommendations in the next chapter. Figure  2 summarize our key results and Table 3 gives a detailed overview of included meta-analyses on CSR.

Key results of our literature review

4 Research recommendations

4.1 internal corporate governance.

Due to the lack of standardization of CSR, we stress a high degree of managerial discretion (e.g., by the choice of CSR reporting frameworks or performance measures), leading to a low comparability of CSR proxies over time and between PIEs (Mahoney et al. 2013 ). Furthermore, greenwashing and impression management mainly influence CSR activities and may be connected with symbolic use of CSR. Our literature review on prior CSR meta-analyses indicates that the majority of included studies concentrate on CSR performance as main proxy, financial performance as major consequence of CSR and variations of CSR measures as moderator variables. We recommend to conduct future meta-analyses on other corporate governance determinants, e.g., sustainable board expertise, on CSR reporting and subpillars of CSR, e.g., carbon reporting. As current discussions heavily rely on carbon performance and disclosure, we know very little about the overall effects of corporate governance on carbon-related issues (Doan and Sassen 2020 ). Moreover, as mediator analyses are very low in amount (Endrikat et al. 2020 ), other corporate governance variables may mediate the impact of CSR on financial outputs. In this context, future moderators should be more linked with the separation between symbolic/substantive and extrinsic/intrinsic motivations of senior managers in view to CSR strategies. Interestingly, the reliability of CSR performance and reporting by voluntary CSR assurance services, e.g., by professional accountants, is not included in meta-analytical research designs yet (Velte and Stawinoga 2017 ). Next to classical content analysis and scoring method, advanced methods of textual analysis (e.g., by the use of artificial intelligence, recognition of social media) can mainly impact the future empirical business case research on CSR e.g., by including readability measures or by analysing tone management. The current focus on archival (secondary) studies with regard to CSR research and their recognition in quantitative meta-analyses should be complemented by experimental designs in order to include individual preferences of various stakeholder groups.

Furthermore, individual manager characteristics and traits, e.g. by the CEO and other members of the top management team, should be included in meta-analytical designs. In line with upper echelons theory (Hambrick and Mason 1984 ), behavioural corporate governance aspects might also influence CSR strategies. CEO, CFO or other Chief officers characteristics, e.g. education and professional backgrounds, personality and preferences, as well as sustainability-related attitudes, should be addressed. In line with the monitoring role of corporate governance mechanisms, incentive alignment between managers and stakeholders can be mainly achieved by sustainable management compensation systems. As Winschel and Stawinoga ( 2019 ) conduct a literature review on the determinants and consequences of sustainable CEO compensation, we do not find any meta-analysis on this important topic yet.

4.2 External corporate governance

Interestingly, external corporate governance factors (ownership structure) are rarely used in comparison to board composition. We know very little about the impact of different types of investors on CSR in view of their time horizon and their (non) financial interests. However, traditional corporate governance research has a main focus on ownership structure and their impact on financial performance. In line with the portfolio theory, shareholders’ investment decisions are linked with considerations of risk and return (Cumming and Johan 2007 ; Hoq et al. 2010 ; Faller and Knyphausen-Aufseß 2018 ). While institutional investors are primarily focused on financial results and investment risks, SRIs explicitly consider ESG aspects in their investment decisions (Clark and Hebb 2005 ). The time horizon of institutional investors plays an important role in this context (Cox et al. 2004 ). Thus, long- and short-term investors on the one hand, and active and passive institutions on the other hand, realise different investment strategies (Soliman et al. 2013 ). Future meta-analyses should include the impact of institutional ownership on CSR due to the increased amount of studies on that topic.

Other stakeholder groups, e.g., customers or suppliers, are rarely included in prior empirical-quantitative research on CSR (Winschel and Stawinoga 2019 ). We know very little about the impact of other stakeholder groups on CSR strategies and a possible moderator influence. In line with corporate governance, many researchers analyse the impact of country-related governance on CSR, e.g., shareholder rights or cultural aspects. Thus, there are many research gaps in view of conducting meta-analyses on possible determinants of CSR, if the amount of single studies on that topic reaches an appropriate range.

4.3 (Non) financial consequences of CSR

We already mentioned that most of our included meta-studies focussed on the impact of CSR performance on financial performance. But other (non) financial consequences also important in recent CSR studies, e.g. the impact of CSR on earnings management or tax avoidance, indicating heterogeneous results. Literature assumes that intrinsic motivations of managers may lead to a negative impact of CSR strategies on both earnings management and tax avoidance (Velte et al. 2020 ). Opportunistic manager behaviour (greenwashing policies) may lead to a positive relationship between these variables.

In many ways, we know very little about reversed causality in CSR meta-regressions (Endrikat et al. 2014 ). A bidirectional link between corporate governance-related determinants and CSR on the one hand and firms’ (non) financial consequences of CSR on the other hand may be more realistic (Endrikat et al. 2014 ). Increased CSR activities may be the consequence of higher financial circumstances and successful CSR management may also lead to increased corporate governance mechanisms in the future. In view of these important endogeneity concerns, future meta-analyses on CSR should explicitly include moderator variables whether included single studies have used “advanced” regression models, e.g., two or three stage least squares (SLS) or generalized method of moments (GMM) models with instrumental variables (Wintoki et al. 2012 ). While the amount of meta-analyses on firm’s (financial) consequences of CSR has increased during the last years and recent studies increased their number of included studies and samples, we recommend to increase the transparency of explanations of applied procedures. Some meta-analyses do not explicitly include whether they conducted a uni-, bi- or multivariate meta-analysis or whether they have chosen a random- or fixed effects model.

Stakeholders of PIEs demand an appropriate CSR management system that includes diversity concepts, CSR reporting and performance measures (Maroun 2020 ). During the last decade, firm valuation is not only dependent on financial performance, but also on environmental and social strategies and successful management strategies on these issues. As a main challenge, greenwashing policy and information overload are main risks in business practice, which have been criticized by many stakeholder groups (Mahoney et al. 2013 ). With reference to the business case argument for CSR (Schaltegger et al. 2019 ), it is not clear, whether CSR-oriented firms will have better (non) financial performance in the future. Thus, the impact of corporate governance as key determinants of successful CSR practices might be crucial. During the last decade, massive research has been conducted on the corporate governance-related determinants and firm’s (non) financial consequences of CSR activities (e.g., Endrikat et al. 2020 ). We also recognize many literature reviews (e.g., Velte et al. 2020 ) and meta-analyses on CSR. However, no literature review on CSR-related meta-analyses exists so far. Prior literature review of meta-analyses only address accounting (Khlif and Chalmers 2015 ), auditing (Hay 2019 ), finance (Geyer-Klingeberg et al. 2020 ) and accounting, auditing and corporate governance (Velte 2019b ) without any focus on CSR. We see a major research gap on focussing CSR meta-analyses, as it is questionable, which corporate governance determinants are most important in prior research and will positively influence CSR efforts. Moreover, we are interested whether CSR strategies will lead to positive (non) financial consequences for firms. Meta-analyses are more suitable for inclusion in literature reviews as single studies because their aggregation of information leads to an increased statistical power (Cafri et al. 2010 ). It increases our knowledge about archival CSR research because the overall effect of various single studies on CSR can be included. Thus, we offer the first comprehensive, legitimacy theory-based framework on the business case of CSR meta-studies. In this context, we systematically include empirical-quantitative meta-analyses on CSR and differentiate between in- and external corporate governance drivers on the one hand and (non) financial performance as main firms’ consequences on the other hand. We are also interested in prior moderator and mediator analysis within meta-analytic designs.

In contrast to narrative literature reviews and single studies, quantitative meta-analyses as an alternative research method become important in CSR research during the last few years. This literature review includes 54 meta-analyses on CSR and states that the majority of quantitative CSR research concentrates on the CSR-financial performance-link. In line with the business case for CSR, board independence, board gender diversity and board size as key corporate governance factors have a positive impact on CSR performance. These corporate governance determinants seem to be most relevant in prior CSR research and significantly promote CSR strategies. Moreover, with regard to firms’ (non) financial consequences, both CSR performance and environmental performance lead to increased financial performance. There are clear indications that the business case argument for CSR does exit in business practice. However, prior meta-analyses do not mainly address the challenges of symbolic or substantive use of CSR efforts. Mediator analyses are rare and moderator analyses mainly rely on methodological aspects and classical firm-related attributes (e.g., industry). We propose research recommendations from a methodological and content-related perspective in this literature review in line with our main research questions.

Our analysis is not only useful for researchers, but it also makes a main contribution for regulatory bodies and business practice. First, based on our first research question, corporate governance mechanisms may promote successful CSR management strategies as an incentive and monitoring tool in line with our business case hypothesis. Executives should be aware of stakeholder pressure in conducting substantial instead of symbolic CSR in order to prevent information overload and greenwashing policy. Firms should clearly integrate CSR issues into their business model and their risk management processes. Second, based on our second research question, a positive link between CSR and financial performance includes a proper integration of different firm departments and a dynamic dialogue (e.g., finance and accounting department, IT, marketing, and sustainability) and sustainability expertise in the board of directors. Increased sustainability expertise by managers will strengthen CSR management and a more balanced view of both risks and chances (future value drivers) of intensive CSR investments and reorganization of business strategies. CSR efforts as “pre-financials” may be transferred into financial outputs from a long-term perspective and increase firm reputation and legitimacy. A stricter link between CSR and financial performance may be realistic, if firms switch from classical financial reporting and CSR reporting to an integrated report. A clear connectivity between financial and CSR information as integrated thinking may have a positive influence on substantial CSR strategies. Integrated reporting can be also most useful for external valuation by capital market participants and other stakeholders. Thus, a long-term transformation from CSR management to integrated thinking processes as a clear interaction of financial and CSR aspects is favorable. Finally, based on our third research question, the impact of corporate governance on CSR and their (non) financial consequences are most complex and heterogeneous in business practice. Corporate governance may only be related with increased CSR efforts if a specific environment is existent (e.g., other firm-related or country-related aspects as moderators or mediators). Similar aspects may be most important due to the CSR-financial performance link.

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Velte, P. Meta-analyses on Corporate Social Responsibility (CSR): a literature review. Manag Rev Q 72 , 627–675 (2022). https://doi.org/10.1007/s11301-021-00211-2

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Dissertation topics, corporate social responsibility dissertation topics.

If you’re concerned about social or environmental justice, consider writing your dissertation on corporate social responsibility (CSR). Corporate social responsibility (CSR) is a strategy used by companies to take control of their relationships with various stakeholders. A CSR approach asks questions such as, “Who are we harming and how can we help?” by managers. Rather than focusing on interactions with specific stakeholders, some companies may choose to support broader social-environmental issues. CSR, on the other hand, aims to make the world a better place. Right? There are opposing views on this subject, as there are with most others. These critical viewpoints make for a fascinating dissertation. Is corporate social responsibility, for example, always sincere? Is it risky to implement CSR programmes? What are the possible mediating factors between corporate social responsibility (CSR) and financial performance? Here are some hot CSR dissertation topics to get you started.

Editingarsenal  has compiled a list of some of the most popular and common dissertation topics from a variety of academic disciplines, so you can pick and choose what to write about. If you need  dissertation editing assistance  , don’t hesitate to contact one of our qualified and experienced editors and proofreaders.

Covid-19 and Its Effect On CSR

• From automobiles to ventilators: A Tesla and Ford case study
• Risk analysis of reactive corporate social responsibility responses to the COVID-19 crisis.
• Has the COVID-19 crisis resulted in a decrease in corporate social responsibility spending? A quantitative analysis.
• The retail sector’s CSR crisis since COVID-19 is examined.
• Combating child malnutrition by 2020: Analyze the responses of small and medium-sized businesses to Marcus Rashford’s social activism.

CSR Threats and Challenges Topics

• Identifying impediments to the shipping industry’s CSR implementation.
• Conducting research into the practical and ethical barriers to CSR disclosure.
• Implementing CSR across borders: The United Kingdom vs. Kenya.
• How can CSR be integrated into the value chain?
• How critical is innovation in terms of CSR implementation?
• Acquiring responsibility: Developing CSR competencies at the organisational level.
• A qualitative approach to instilling social responsibility in the culture of an organisation.
• rsted as a case study for analysing employee resistance to CSR.
• Is CSR a possibility in the gambling industry?
• Is it authentic or is it a case of greenwashing? Conducting an analysis of senior management’s perceptions of corporate social responsibility.
• Analyze the contribution of intellectual capital to CSR implementation.

Sustainability and CSR

• To what extent does Starbucks’ corporate social responsibility programme align with the Sustainable Development Goals of the United Nations?
• To what extent does Coca-social Cola’s responsibility programme align with the Sustainable Development Goals of the United Nations?
• Was corporate social responsibility instrumental in rsted’s transformation from a black to a green energy company? An exhaustive investigation.
• What effect does corporate social responsibility have on corporate sustainability? A quantitative analysis.
• CSR in the food industry: A case study of a vegan restaurant.
• To what extent is corporate responsibility for resolving the climate crisis? A qualitative investigation of stakeholders’ perspectives.

CSR Contribution and Impact

• Corporate social responsibility and the environment: A case study in the energy sector
• Are luxury fashion customers concerned about corporate social responsibility? A qualitative investigation.
• What factors contribute to consumer interest in corporate social responsibility (CSR) programmes?
• Corporate social responsibility: What role does it play in marketing strategy?
• Examining the financial impact of corporate social responsibility: A comparison of Marks and Spencer’s Plan Before and after images of a scheme.
• Can corporate social responsibility be used to gain a competitive edge? A case study analysis of health and wellness small and medium-sized enterprises (SMEs).
• To what extent does corporate social responsibility affect the value of a business? Is there any way for this association to be mediated?
• What effect do volunteer days sponsored by employers have? A multi-stakeholder survey-based approach.
• A secondary analysis of the business benefits of volunteerism among employees.

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CSR Dissertation Topics

• Updated on  
• Jan 10, 2023

Writing a dissertation ? Why not choose a Corporate Social Responsibility (CSR) topic? CSR is the way businesses take responsibility for their stakeholders. While looking at corporate social responsibility managers tend to ask the question “Who are we harming through our actions and how can we reduce it?” For this reason, some businesses will try to focus on broader social-environmental issues to lend their support.  As a result, topics from CSR are a great choice for your dissertation.  

This Blog Includes:

Csr encourages client loyalty, csr competitive advantage , csr enhances the happiness of employees, csr sustainability, sustainability csr dissertation , role and impact of corporate social responsibility, coronavirus and csr, on the challenges of csr, csr general topics for discussion, corporate social responsibility from ethical perspective , importance of corporate social responsibility.

CSR is a self-regulating business model that helps a company to be socially accountable to its stockholders and the public. The importance of corporate social responsibility to society is as follows.

To retain customers businesses need to pay attention to what the customers care about.  When customers feel like they are expressing their belief in support of a particular business they are likely to continue with the brand. When they purchase from the brand they would feel a sense of pride. As a result, they are likely to recommend it.

Customers are loyal to companies that share their beliefs. Although the same products are offered by other companies. They will purchase the product of the company that they share their beliefs with. This is the Corporate social responsibility competitive advantage.

80% of employees feel a higher sense of purpose when they believe that their employment has a positive impact on the world. Employees who are personally fulfilled are less susceptible to stress and are more likely to stay with the organization.

When a business prioritizes corporate responsibility it has to be imaginative and creative. It compels the company to remain relevant and adapt to the client’s needs. Such adaptability is critical for the sustainability of an organization

CSR Dissertation Topics for Discussion

Below are the CSR thesis topics that you can take up for discussion 

• A quantitative examination of the effect Corporate Social Responsibility has on company sustainability
• To what extent does Coca-Cola’s CSR program coincide with the UN sustainable development goals?
• To what degree dealing with climate issues a corporate responsibility?To what degree does Starbucks’ corporate social responsibility pro
• Does gram coincide with the United Nations’ sustainable development goals?
• What effect do employer-sponsored volunteer days have based on a multi-stakeholder survey?
• To what extent is CSR is linked with business values?
• Examine whether customers in the fashion sector care about CSR
• Find out the environmental impact of CSR in the energy sector
• Find out the financial impact of CSR: A before and after comparison of Marks and Spencer’s Plan 
• Can enterprises use CSR to gain a competitive edge? Do a case study of small and medium-sized companies from the health and wellness industry
• Examining the dangers associated with reactive CSR approaches to the coronavirus problem.
• Has the COVID-19 situation resulted in a reduction in CSR spending?
• Examining the retail sector’s Corporate Social Responsibility dilemma after the coronavirus pandemic
• Responsible education: Developing organizational-wide CSR competences
• Analyzing the pragmatic as well as the ethical challenges to Corporate Social Responsibility Disclosure
• How can businesses incorporate Corporate Social Responsibility across the value chain?
• Conducting a study of top executives’ attitudes toward CSR Is it real or is it greenwashing?
• Developing a culture of social responsibility inside an organization: A qualitative method

These are the CSR general topics that you can take up for dissertation discussion.

• Gender diversity impact on the BOD (board of directors) and foreign ownership on CSR performance
• The importance of voluntary CSR reporting and gender diversity on the board of directors
• Is there any sort of connection between CSR and equity finance?
• Impact of CSR on brand value and company performance
• The impact of financial limits when it comes to corporate social responsibility
• Does CSR have varying value consequences for different shareholders?
• The influence on company performance of CSR and business irresponsibility 
• Institutional structures at the country level, the role of CSR initiatives, and corporate values
• Earnings Management and the CSR practices
• Efficient Use of Investment Capital and CSR
• CSR and conflict Among Shareholders

CSR and business ethics are different concepts but are used interchangeably when referring to the same topic. Businessmen may violate the established moral norms while conducting business. Hence, Corporate Social Responsibility is a price paid by businesses as a penalty for breaching some of their rights. It explains why the revenue gained is used for restoring public health and the environment.

CSR stands for corporate social responsibility. It means a company should play a positive role in society and consider the environmental and social impact of their business decisions.

The four main types of CSR are- environmental, ethical, philanthropic, and economic responsibility.

Working conditions, human rights, corruption prevention, gender equality, corporate governance, consumer interest, taxes, and occupational integration are some of the current issues of CSR.

Corporate social responsibility has been a part of ethical business behavior. Hence, corporate social responsibility has to be ingrained in an organization’s strategy. Need assistance in studying abroad ? Call Leverage Edu at 1800 572 000 and book our free 30-minute counseling session today.

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• Original article
• Open access
• Published: 05 July 2016

Corporate social responsibility research: the importance of context

• Carol A. Tilt 1  

International Journal of Corporate Social Responsibility volume  1 , Article number:  2 ( 2016 ) Cite this article

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There has, in recent times, been an increasing interest in understanding corporate social (and environmental) responsibility (CSR) and, in particular, CSR reporting in developing countries. However, many of these studies fail to investigate fully the contextual factors that influence CSR and reporting in those countries, preferring to rely on theories and hypotheses developed from studies undertaken in the West, particularly the US, UK and Australasia.

It may be argued that this is appropriate as many emerging economies are experiencing growth and moving towards having a more market-based orientation. Notwithstanding this, a large number of these countries have an entirely different socio-political environment, with different political regimes, legal systems and cultural influences. These factors have a significant effect on the applicability of theories such as stakeholder theory, legitimacy theory and accountability theory, which are commonly used to explain the phenomenon of reporting.

In State Capitalist countries, such as China, an important influence on companies is the political ideology that underpins the nation’s government. The nature and impact of ideology and hegemony in China has been under-studied and, therefore, investigating how the ideology, and competing forces that may mitigate its influence, manifest themselves in Chinese reporting are essential. In the Middle East, countries such as Saudi Arabia have no free press, are ruled by a royal family, have a market dominated by the oil industry, and potential religious influences. Such socio-cultural differences mean societies develop different understandings of concepts such as sustainability and social responsibility. Finally, countries such as Sri Lanka have some similarities to other developing countries, but their economy is set against a background of a recent civil war – operating in a post-conflict economy is a factor rarely considered in social and environmental disclosure, yet has important influence on policy in these areas.

This paper discusses three contextual issues that warrant more and improved consideration in CSR research, with particular emphasis on CSR reporting research.

More and more corporations worldwide are involved in corporate social responsibility activities, and as a result are providing more social and environmental information to the public. Following from this, CSR disclosure, or reporting, has become one of the major fields of investigation by accounting scholars (Deegan 2009 ; Mathews 1997 ; Tilt 2001 ). Research that considers both CSR activity and CSR reporting has traditionally focused on companies in more developed economies, predominantly the US, UK, Australia and New Zealand (Burritt and Schaltegger 2010 ; Frost et al. 2005 ; Gray 2006 ; Gurvitsh and Sidorova 2012 ; Othman and Ameer 2009 ; Patten 2002 ; Sahay 2004 ), but recently there has been increasing interest in understanding the phenomenon in developing countries particularly as they experience growth and move towards a more capitalist orientation (Sumiani et al. 2007 ). Of the research that does exist, a number of papers suggest that ‘country’ is a determinant for CSR involvement and for the level of disclosure, but do not go much further.

Many of the studies of developing countries however, choose a framework for their investigation based on those shown to be meaningful for explaining disclosure in developed, capitalist economies. That is, they fail to investigate fully the contextual factors that influence firms and their reporting in those countries that have a different social, political, legal and/or cultural context.

It may be argued that this is appropriate as many emerging economies are experiencing growth and moving towards having a more market-based orientation. However, this is rarely acknowledged or questioned in these papers. Yet, it is reasonable to suggest that these factors have a significant effect on the applicability of theories such as stakeholder theory, legitimacy theory and accountability theory, which are commonly used to explain the phenomenon of reporting.

The majority of the world’s population lives in developing countries and each country experiences its own unique social, political and environmental issues (United Nations 2013 ). These countries are in the process of industrialisation and are often characterised by unstable governments, higher levels of unemployment, limited technological capacity, unequal distribution of income, unreliable water supplies and underutilised factors of production. As a result of rapid industrial development, policies are pursued that aim to attract greater foreign investment, and the investors are often keen to start benefitting from fiscal incentives and cheap labour. While these strategies make economic sense, they have adverse social and environmental effects, including the use of child labour, low or unpaid wages, unequal career opportunities, occupational health and safety concerns, and increased pollution.

In a review of the literature on determinants of CSR reporting (Morhardt 2010 ), reports that research on the impact of different variables in different regions is inconclusive due to the lack of enough studies. Factors that may influence CSR disclosure practices fall broadly into internal and external (Fifka 2013 ; Morhardt 2010 ), but are commonly classified further as (Adams 2002 : p224):

Corporate characteristics, such as size, industry group, financial/economic performance and share trading volume, price and risk;

General contextual factors, such as country of origin, time, specific events, media pressure, stakeholders and social, political, cultural and economic context; and

Internal contextual factors, including different aspects of corporate governance.

While CSR reporting has been studied by a large number of scholars, only a few fall into the second of the categories above, and consider context in detail. This is particularly relevant when considering developing countries. A few papers have specifically reviewed studies on developing countries. For example, (Belal and Momin 2009 ) categorise the work on developing countries into three groups: studies of the volume or extent of reporting; studies of the perceptions of CSR reporting by managers; and studies of the perception of CSR reporting by stakeholders. In all the studies reviewed there is little discussion of the context, other than a description of the country, and no real thought about the theoretical assumptions being made.

This paper presents a discussion of the different contextual issues or factors that show some evidence or potential to influence CSR and reporting in developing countries. It focusses on three specific issues and provides a research agenda for future consideration of the influence of context in CSR reporting research. The paper is structured as follows. The next section introduces some broad contextual factors that warrant consideration in the literature on CSR reporting. Next, three specific contextual issues are examined: the role of political ideology and hegemony; the influence of cultural understandings; and the impact of historical economic context. Finally, by way of conclusion, some recommended areas for further research are suggested.

Contextual considerations

Adams ( 2002 ) talks about the social, political, cultural and economic context, so some consideration of what this might mean is needed as each of these concepts themselves cover a variety of aspects, and indeed overlap. While papers may talk about the ‘social context’ in which the companies being examined operate, this is not well defined and little consideration is given to what this means. Some things that could be more explicitly considered include, inter alia : the role of the press; the status of women; the legal/justice system; the level of corruption; the level of government control, cultural understandings; and so on. This paper chooses to highlight three of these areas, and these are discussed briefly below in broad terms, followed by a discussion of some specific aspects of each identified as providing fertile grounds for future research.

Political system

Assumptions are often made about capitalist systems, whether explicit or implicit, as the vast majority of work on CSR reporting has been done in the Western context. However, there is little research looking at CSR reporting in socialist or communist countries. Some work has been undertaken on China (Dong et al. 2014 ; Gao 2011 ; Situ and Tilt 2012 ), but this work often applies the same conceptual frameworks as Western studies. What about the influence of ideology, and hegemony?

Sociocultural environment

Human beings have “distinctive cultural (learned) characteristics, histories and responses to their environment” and the term ‘sociocultural’ is commonly used in anthropological research to describe these and the “interactions and processes” that this involves (Garbarino 1983 : p1). Some general studies of culture and CSR using Hofstede exist (Silvia and Belen 2013 ), but an in-depth analysis of different understandings and conceptions of terms such as CSR as a result of sociocultural influences is lacking. The work that does examine specific factors often suggests that the Western concept of CSR does not fit these contexts (Wang and Juslin 2009 ).

The majority of work that considers sociocultural factors has looked mainly at religious aspects of CSR, most commonly by reviewing reporting by Islamic organisation, such as Islamic banks (Maali et al. 2006 ; Siwar and Hossain 2009 ; Sudarma et al. 2010 ). The teachings of many religions focus on social responsibility, the relationship with the natural environment, treatment of others, fairness, justice, etc., so there is a natural expectation that religion-based organisations may be more likely to engage in CSR and CSR reporting. A more nuanced consideration of how this manifests itself in different societies would improve understanding of the drivers and motivations of these activities. Similarly, other sociocultural factors, such as national identity, values, social organisation and language, could be incorporated.

Stage of development

The emerging literature on CSR reporting outside the Western world examines countries that are ‘developing’ (Belal and Momin 2009 ; Momin and Parker 2013 ), but little depth is included about where they are in their development journey and how the potential conflict between economic and social goals impacts CSR or CSR reporting. Rostow’s ( 1962 ) Stages of Economic Growth model suggests there are five stages (traditional society, preconditions for take-off, take-off, drive to maturity, and age of high or mass consumption), yet most literature on CSR classifies countries only into developed or developing. The ‘developing’ classification potentially includes countries that are in Rostow’s first, second or third stage which may have an impact on their response to CSR issues. In addition to economic variables however, the United Nations also produces a Human Development Index (HDI) which considers life expectancy, education and income to measure how social, as well as economic, development (UNDP 2015 ). Both these concepts are important for consideration of CSR.

Importantly, consideration of just one or two aspects of these three broader contextual issues may result in misinterpretation of the results. Often these things interact, for example, social issues often cross over with cultural and religious impacts, or even with political influence where the regime is more hegemonic. It is thus important to consider, or at least acknowledge, the holistic nature of the context of the phenomenon being examined.

It is beyond the scope of this paper to discuss all of the issues raised here although this would be an important part of a larger research program. Therefore, three particular contextual issues, and three specific contexts, are the focus of this paper: the role of political ideology and hegemony (China); the influence of cultural understandings (Middle East); and the impact of historical economic context (Sri Lanka).

Politics, ideology and state control

Ideology is a set of common beliefs that are shared by a group of people, and is “the fundamental social beliefs that organize and control the social representations of groups and their members” (Van Dijk 2009 : p78). Countries such as China provide a fertile research setting to examine the influence of ideology, and hegemonic approaches of influencing CSR, which have been missing from most CSR research in the region.

The Chinese political model has some unique characteristics. Among these is the dominance of ‘the party state’, which exercises control in different forms over most aspects of the economy that is unmatched when compared to other state capitalist economies. Political leaders use a variety of tools (Bremmer 2010 ) and it is the combination of three particular tools that sets apart the Chinese system: the exercise of control as a dominant shareholder, the ability to appoint key positions in major firms, and the means to influence decision-making via ideology. First, the party exerts shareholder power over state-owned enterprises (SOEs). Chinese SOEs play an instrumental role in society (Du and Wang 2013 ) and make up around 80 % of the stock market (Economist T 2012 ). As protecting the environment is a major part of the guiding ideology and the nation’s policy, SOEs are likely to be keen to provide CER. Second, the party exercises power over the appointment of the senior leadership in SOEs (Landry 2008 ). This has resulted in control as they are “cadres first and company men second. They care more about pleasing their party bosses than about the global market” (Economist T 2012 : p6). Third, party control is exercised through ideology. The party has cells in most larger firms, whether private or state-owned, which influence business decisions made at board meetings. Given that China considers the Marxist-Leninist-Maoist ideology as crucial this distinguishes it most significantly from other varieties of state capitalism that have a more liberal-democratic flavour.

There is some evidence that the first form of party control has been declining in recent times with the number of SOEs under the SASAC’s control halving over the last decade (Mattlin 2009 ). Similarly, since 1999, the share of SOEs in the economy has declined from 37 % to less than 5 %. This results in greater use of regulation and ideological hegemony to achieve its aims, yet most CSR research still uses state-ownership as a proxy for all types of state control.

Even after economic reform, ideology in China was still pervasive (Lieber 2013 ). Lieber ( 2013 ) argues that ideology is widely used to signal loyalty and the government is good at using ideology to “control and direct key vocabularies… (and) vague ideological language can create a climate of uncertainty thus increasing the range of a control regime” (Lieber 2013 : p346). However, the prevailing ideological themes in China are dynamic. In particular, most recently, new ideological themes have developed to respond to the changes in society. When economic reform began, “building up a socialist market economy with specific Chinese characteristics” was the guiding ideology (Zhang 2012 : p25). As such, economic growth was the country’s priority, but in 2005, “building up a harmonious society became the prevailing ideology” (and CSR is a key element of this resolution).

Ideology is used by the Chinese government to exert control over businesses. Traditionally, the government has “been considered a source of moral authority, official legitimacy and political stability…and …political language has been vested with an intrinsic instrumental value: its control represents the most suitable and effective way first to codify, and then widely convey, the orthodox state ideology” (Marinellin 2012 : p26). The language “developed and used by party officials … consists of ‘correct’ formulation, aims to teach the ‘enlarged masses’ how to speak and, how to think” (Marinellin 2012 : p26). The idea of the importance of a ‘Harmonious Society’ is the “re-contextualized discourse in response to the emergent issues in the changing social stratification order” (Zhang 2012 : p33). As a result, Chinese companies have been noticeably adopting the language of social concern and environmental protection.

It may therefore be suggested that CSR reporting in China is directly a response to the government’s ideological hegemony. However, the story is not as straightforward as it may first appear, for two reasons. First, despite a great deal of commitment to social and environmental regulation in China, implementation of these regulations has been limited. Second, as China enters a phase of continued economic development, Western influences may begin to have a moderating effect on the strength of the ideology.

The Chinese economy has grown rapidly in terms of gross domestic product (GDP) (World Bank 2016 ). The economic reforms that took place over the past decades were motivated substantially by the Chinese central government, and recent scholars have noted the positive role that ideology played in driving those reforms, notwithstanding that economists historically view ideology as “distorting… knowledge, judgment and decision making” (Lieber 2013 : p344).

With economic reform however, has come substantial environmental degradation which in turn has led to poor health outcomes for much of society generally. This led to a high level of commitment to environmental regulation in particular from as early as the 1990, followed by the release of even more rigorous regulations on environmental protection in the 2000s. However, despite the high commitment made by the Chinese central government, implementation of these policies is quite poor (Bina 2010 ). In terms of environmental regulation, for example, the implementation problems stem from a number of areas, including: the position of environmental protection agencies in the political framework; conflict between central and local governments; and supervision issues. The system of supervision of local environmental departments is a key problem (Bina 2010 ). When an environmental department is set up in the central government, corresponding environmental departments are set up in local governments. Ideally, these local departments should be agencies of the central department, deliver the central environmental department’s strategies, and supervise local environmental protection implementation. In reality, the local environmental departments are subservient to the local rather than central governments. All their financial support and staff appointments come from local governments. Therefore, rather than supervising local environmental protection implementation, the local environmental departments become “rubber stamps” for local governments (Zheng 2010 ). Therefore, it is unlikely that there will be efficient enforcement of environmental laws, regulations and policies at the local level (Bina 2010 ; Zheng 2010 ).

Finally, as China heads towards a market economy, government intervention becomes a policy choice, and markets function as a tool of national interest (Zhao 2011 ). However, as Chinese firms become more involved with foreign trading partners and markets, their reporting activity is also influenced by foreign and global organisations, leading to potential tension between demonstrating commitment to state ideological goals and meeting the requirements of global stakeholders.

Given the complexity of the context, research into CSR reporting in China needs to take into account the specific aspects of Chinese politics and culture in order to provide a nuanced understanding, and ultimately an improvement, of CSR reporting activities. However, a review done of the literature on CSR in by Chinese showed that it is very descriptive with little depth and much of the CSR literature is conceptual, descriptive, or argumentative in nature (Guan and Noronha 2013 ). The authors noted proper research methodologies are not systematically applied in some studies, and supporting theories are lacking. In the non-Chinese studies on China, there is also a predominance of papers on determinants and volume of reporting (Situ and Tilt 2012 ), with very few considering broader contextual factors, other than a few that look at specific cultural attributes (e.g., Rowe & Guthrie 2009 ).

Sociocultural understandings

Notwithstanding a move towards a market orientation of many developing countries, such as in China as outlined above, conceptions of CSR by management of companies in these countries may be quite different to those in the West (Wang and Juslin 2009 ). These differing conceptions may be a result of differing values and attitudes, language, religion or identity. Even specific elements of CSR are conceived of differently, for example in China, the main understanding of sustainability is in terms of environmental protection (Situ et al. 2013 , 2015 ). These socioculturally derived understandings are inevitably reflected in their reporting.

In another example, in the Middle East, the predominant perception of CSR is that it simply means philanthropic donations. In this region, the issue of social responsibility is relatively new, and as such the number of studies of CSR and CSR reporting in the Gulf region is growing (Al-Khatar and Naser 2003 ; AlNaimi et al. 2012 ; Emtairah et al. 2009 ; Mandurah et al. 2012 ; Marios and Tor 2007 ; Minnee et al. 2013 ; Nalband and Al-Amri 2013 ; Naser et al. 2006 ; Naser and Hassan 2013 ; Qasim et al. 2011 ; Sangeetha and Pria 2012 ). Many of these studies do not consider the cultural context to a very great extent as the research is emerging and focusses on perceptions. For example, Mandurah et al. ( 2012 ) and Emtairah et al. ( 2009 ) explored managerial perceptions of the concept of CSR in Saudi Arabia and found that managers are aware of the concept, but there is little connection between the managerial level perceptions and firms’ workforce. The authors describe CSR as being in its infancy phase, which limits the understanding of the concept to the view that CSR simply means being philanthropic. This indicates a different, and perhaps less developed, understanding of the concept in the region compared with the West, but the reasons for this, and the consequences for CSR reporting, are under-explored. Some authors suggest the narrow use of the term is because of the religious obligations towards society, (Visser 2008 ). There is only minimal evidence of any CSR practices other than philanthropy-based or any strategic approaches to CSR for long-term benefits (Visser 2008 ), but the trend is increasing and the forms that philanthropy takes is expanding.

It has also been argued that politics plays a significant role in increasing the awareness of CSR in the Arab world. Avina ( 2013 ) suggests that the perception of CSR in the Middle East changed after the Arab spring event, for both local and international firms. The term CSR more than a decade ago had little meaning to the public (Visser 2008 ) but since the Arab spring, the sense of social responsibility among civil society and the corporate sector has increased Avina 2013 ). Firms realised that they play a role in social responsibility, not just governments, and recognised that CSR should go beyond just donations to charitable causes (Avina 2013 ). Ronnegard ( 2013 ), however, predicts that CSR in the Middle East will not mimic the Western concept because of the strong influence of culture and religion in the region. Moreover, the influence of stakeholders in the Middle East is considered to be limited due to there being a lack of free press, few lobby groups and the different cultural attributes of employees and consumers. Some studies in Gulf countries have however, suggested that stakeholders, such as government and charitable organisations, may have an impact on firms’ behaviour (Emtairah et al. 2009 ; Naser et al. 2006 ). Others suggest that CSR may have developed as a concept due to the increase of foreign direct investment into Arab countries, the trend of shifting family and government owned firms into the public domain, and the globalisation of the region’s large national firms.

From the limited studies that have been undertaken, there is evidence of CSR reporting by Gulf country companies, with human resources and community involvement being the dominant themes in may reports Abu-Baker and Naser 2000 ). Thus, understanding of motivations for CSR reporting is not yet well developed and few existing studies consider the different level of stakeholder pressure in the region. This suggests that more research is needed on the formation of notions of CSR within specific contexts. This region is of particular interest because, according to the Human Development Report (HDI 2013 ), countries in the region are classified as high, or very high, in human development. That is, they are not only trying to develop and improve their economy, but are also trying to improve the quality of life of their citizens (Ramady 2010 ). The overall outlook of these countries indicates that they are performing well, however, Fadaak ( 2010 ) notes that identifying poverty lines is a challenge because of a lack of a clear definition of poverty in the region. There are no official reports considering poverty or other social problems and no GCC (Gulf Cooperation Council) countries were found in the list of the World Bank Database in relation to the poverty rate.

Similarly, in other developing countries the importance of local economic, cultural, and religious factors that shape the business environment, and understandings of charity and philanthropy, need to be taken into account. Empirical work in this area is lacking (Lund-Thomsen et al. 2016 ). In Sri Lanka, for example, “the most common arguments used to ‘sell’ the business case for CSR and CP [Corporate Philanthropy], for example an improved brand image, increased market or customer share, employee retention, mitigated regulatory risks, and reduced tax burden, are considered mostly irrelevant” (Global Insights 2013 : p1). Business leaders engage in CSR for a range of business, humanitarian, social, religious, and political reasons. Key amongst them is a belief that ‘giving back’ to society discharges religious obligations to the poor, and an awareness that being seen to contribute to national development goals is important (Global Insights 2013 ). Hence, the conception of CSR in this region is culturally determined, but also shaped by the economic environment.

• Economic development

As well as government control, culture and political factors, the stage of economic development a country is in is also an important contextual factor that may impact CSR reporting. In China, as discussed above, the drive for economic reform led directly to environmental impacts which needed to be addressed. A number of other developing countries have been examined for their reporting on CSR issues, particularly from the Asian region (Andrew et al. 1989 ; Elijido-Ten et al. 2010 ), India (Mishra and Suar 2010 ; Raman 2006 ; Sahay 2004 ), and Bangladesh (Belal and Owen 2007 ; Belal and Roberts 2010 ; Khan 2010 ; Muttakin et al. 2015 ).

While these countries are classified as developing (IMF 2015 ), Bangladesh and India score only medium for human development. Another country in the region, Sri Lanka, has a high rating on the HDI, and has been exhibiting extensive growth since the end of a 30-year war (WPR 2015 ). Thus, exhibiting both economic and social growth aspects makes it an interesting case for studying CSR.

Sri Lanka has a population of over 20 million and foreign companies have increased their investments with one billion US dollars in direct foreign investments in 2013 alone ( BOI ). Classified as a middle income developing country, the challenge for Sri Lanka is to achieve high economic growth without causing irreversible damage to the environment and while continuing to eliminating social issues such as poverty, malnutrition and poor workplace ethics (Goger 2013 ). In addition, Sri Lanka also has a long history of corporate philanthropy, largely led by individuals whose values and actions stem from religious and cultural views (Beddewela and Herzig 2013 ) but has recently seen an increase in private firms offering development-related initiatives. Public infrastructure projects have been the main element of post-war economic planning, but there still remains rural poverty in the country. Thus, the primary motivation for CSR and philanthropy in Sri Lanka is poverty reduction, particularly for children and youth, social welfare organisations like orphanages and elderly homes, hospitals and health services, and veterans’ charities (Global Insights 2013 ). Thus, the economic, cultural, and political context means that these poverty rates have fallen (data indicates that the rate went from approximately 20 % in 2000 to under 9 % in 2013) and that inflation has slowed (Wijesinha 2014 ), so opportunities for private businesses to contribute to infrastructure abound. However, these private, development-orientated, CSR initiatives have often failed to deliver their aims and there is considered to be a danger that they may in fact perpetuate the causes of poverty and ethnic and religious conflict given their ties to particular ethnic groups (Global Insights 2013 ).

Notwithstanding this environment, the topic of CSR reporting in Sri Lanka has received relatively little research attention compared to other parts of the world (see Belal and Momin 2009 , for a review). In terms of motivations for CSR, there is some evidence that firms in which senior management have a positive outlook towards social and environmental practices tend to disclose more on these aspects, as compared to other firms (Fernando and Pandey 2012 ). However, reporting on CSR initiatives is not mandatory thus it is likely that any voluntary reporting by Sri Lankan firms will vary significantly. One study of reporting was conducted by Senaratne and Liyanagedara ( 2012 ) who examined the level of compliance with Global Reporting Initiative (GRI) guidelines in the disclosures of publicly listed companies, selected from seven business sectors. The authors conclude that the level of compliance with the GRI is low and that disclosures vary significantly amongst the companies, potentially reflecting varying commitment to CSR. Similarly, a longitudinal study across five years (2005–2010) was carried out by Wijesinghe ( 2012 ) to identify trends in CSR reporting in Sri Lanka and the study identified an increasingly positive trend, predicting similar levels of disclosures provided by companies in developed countries. The few studies that have been conducted examining the predominance of reporting in Sri Lanka, mostly examining multinational companies, conclude that CSR reporting is gaining momentum in Sri Lanka but is still emerging as the concept of CSR itself emerges (Beddewela and Herzig 2012 ; Hunter and Van Wassenhove 2011 ).

Conclusion and a future research agenda

As more and more research on CSR in developing countries emerges in the academic literature, it is important to ensure that appropriate consideration is given to the context in which the research takes place. Examination of CSR and CSR reporting practices without contextualisation could perpetuate flawed understandings that are based on evidence from research in the developed world. Different political, social, cultural and economic environments impact on the both the development of, and reporting of, CSR activities and consequently impact on the value of these activities to benefit society and the natural environment.

A suggested agenda for future research, that considers context in more depth, includes:

Consideration of ideological and hegemonic regimes and their attitude towards CSR. This research would consider potential positive and negative impacts of the political and governance system. In China, for example, the potential for Communist Party ideology to increase environmental protection and improve social conditions is vast, and is starting to be seen to have a strong impact on firm behaviour. Examination of this over time will provide an important contribution to understanding the role of government beyond the more common analysis of environmental protection regulation.

Greater examination of sociocultural variables in different countries, beyond analysis of religious influence, and beyond the use of Hofstede. Understandings of concepts such as CSR in countries in Asia, the Middle East and the Asian sub-continent, are known to differ from those in the West, so understanding their potential to lead to better (worse) CSR outcomes is important. The variety of variables that could be included is vast, but some clearly important issues include: language, secularism, freedom of the press, access to information, homogeneity of values and attitudes, and the existence of a national figurehead or identity.

Longitudinal examination of the process of economic development. Countries where the economy is developing rapidly, such as China and the Middle East; and countries where the historical economic context differs dramatically, such as in Sri Lanka where the need for development is borne out of conflict, provide rich backgrounds to consider how CSR is developing alongside economic developments.

A comprehensive framework for examining these, and other, potential factors that influence CSR and CSR reporting in developing countries does not exist, but Table  1 attempts to provide a preliminary outline of some factors that could comprise such a framework, and be used to guide future research. As mentioned earlier, it is important to note, however, that these variables are not discreet and are likely to interact with each other. This is noted in the table as a reminder that the classifications are somewhat artificial and that acknowledgement of a more holistic consideration is important.

These are clearly only a selection of opportunities for CSR research on developing nations and emerging economies. Calls for more work on these factors have continued since Adams’ ( 2002 ) original call, but there is still vast scope to improve our understanding of CSR practice throughout the world (Fifka 2013 ), where much of the social and environmental damage is taking place.

Importantly, research of this kind must be transdisciplinary as perspectives from areas such as political science, philosophy and economics are essential. Only with in-depth, contextualised understandings can improvements to the nature of CSR activity be implemented.

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Acknowledgements

It is important to acknowledge that this paper provides an overview of a larger research program currently being undertaken by a team of doctoral students at Flinders University and the University of South Australia. Credit must be given to Ms Hui Situ (Flinders University) who is researching environmental reporting in China, Mr Abdullah Silawi (Flinders University) who is researching social responsibility reporting in the Gulf region, and Ms Dinithi Dissanayake (University of SA), who is researching environmental disclosure in Sri Lanka.

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Tilt, C.A. Corporate social responsibility research: the importance of context. Int J Corporate Soc Responsibility 1 , 2 (2016). https://doi.org/10.1186/s40991-016-0003-7

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Jørgen Rafn

Working conditions for factory workers in the garment sector are often appalling, with extensive use of overtime, unsafe working environments, low presence of unions, union-hostility, weak (or no) contracts, and wages being held back, to name a few challenges. The idea and practice of Corporate Social Responsibility (CSR) has received increased attention, as an approach to mitigating some of these challenges. With CSR, it is proposed that businesses ought to take on voluntary social and/or environmental responsibility because it is morally right. Some suggest that part of this responsibility should include ensuring decent working conditions for workers throughout global supply chains. Critics argue that this responsibility rests with local governments, law-makers and unions, and not with corporations in the Global North. The purpose of this study is to explore how three Norwegian organizations perceive and approach some of the central challenges in improving working conditions for factory workers in the garment sector in the Global South. A case study design is applied, and information is retrieved both through document-analysis and through qualitative interviews to triangulate data, resulting in a cross-case analysis. Framtiden i våre hender monitors and puts pressure on retailers to act responsibly. Initiativ for Etisk Handel works with corporations to assist them in implementing responsible polices and practices. Stormberg is a clothing company balancing between profits and social responsibility. It is found that the regime of social auditing for compliance with ethical standards is ineffective (and even counter-productive), and that it is mainly being used by retailers for branding, legitimacy, and reputation management. It is further found that retailers’ procurement strategies can have significant impacts on suppliers, and some measures to mitigate negative impacts are identified. Responsible procurement can include long lead times, stability in industrial relations and contracts, and avoidance of last minute cancellations in orders. Furthermore, wages are depressingly low for factory workers in the garment sector. Weak contracts and workers not being properly remunerated often lead to excessive use of overtime. So-called living wage, covering basic needs for the worker and the workers family, has proven challenging to implement top-down. It is argued that wages must be lifted through transnational and sector-wide institutionalization of so-called “wage floors” – established levels which wages are not allowed to drop below. There is also an emerging consensus that unions or similar mechanisms will have to play an instrumental role in improving working conditions and increasing wages for factory workers, and that the process ought to be “owned” by the workers (bottom-up). Lastly, it is found that the voluntariness of CSR is understood to be a major barrier for further improvement, and it is called for stricter legal codification of CSR – bringing it out of the voluntary dimension in which it originated, and into hard law.

Henry Kamara

The key aim of this study was to critically examine stakeholders' perceptions about how multinational corporations (MNCs) in Sierra Leone can use Corporate Social Responsibility (CSR) initiatives to contribute to sustainable development and in so doing address the ideals of sustainable development goals (SDGs). This thesis focuses on Socfin Agricultural Company Ltd. (SL), Addax Bioenergy and Goldtree (agricultural) as well as Sierra Rutile Ltd. and Koidu Holdings (mining), which are the largest MNCs operating in Sierra Leone. These two sectors are the largest in Sierra Leone and constitute the bulk of the country's GDP. Also, given the huge presence of these MNCs in Sierra Leone, they are considered to contribute to sustainable development and CSR. Additionally, in comparison to other developing countries, there is paucity of research in Sierra Leone addressing the relationship between CSR and sustainable development. Accordingly, this research examines CSR practices and ini...

tawaziwa wushe

Dilan Wijerathna

The aim of this exploratory study is to capture the current status of Corporate Social Responsibility (CSR) awareness, commitment and practices level of tea manufacturing companies in Sri Lanka and assessing the socioeconomic impact of company CSR on employees and smallholders. The study provides an overview of company CSR practices as well as of employee and smallholder experiences and perceptions of CSR practices of tea manufacturing companies. The research study is based on Kandy district and three perspectives factory owners, employees and smallholders were used in exploring the CSR level and its socioeconomic impact. To achieve the research objectives tea manufacturing company’s CSR practices are studied in three domains: CSR to employees, smallholders and environment. There is appositive relationship between tea manufacturing company CSR level and the socioeconomic condition of employee and the smallholders. The CSR awareness among factory owners, employees and smallholders are not in satisfactory level and should be improved. When it consider about the overall situation, current CSR practices of tea manufacturing companies have not made a positive impact on socioeconomic development of employees and smallholders. Satisfying all stakeholders of the company, the many socio-economic benefits can be achieved and, that contribute to the sustainable development. Tea manufacturing companies should consider CSR strategies that are in the interest of all stakeholders and relevant to the business.

Corporate Community Engagement (CCE) in Zimbabwe’s mining

nesbert mashingaidze

Roy Gandawa

Albert Dhafana

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Diagnostic evaluation of the contribution of complementary training subjects in the self-perception of competencies in ethics, social responsibility, and sustainability in engineering students.

1. Introduction

2. theoretical framework, 3. review of related research, 4. materials and methods, 4.1. study population, 4.2. instrument, 4.3. data analysis technique, 5.1. descriptive statistics, 5.2. analysis of competencies in ers vs. courses taken, 5.3. relationship of ers competencies with sociodemographic variables, 6. discussion, 7. conclusions, 8. future work, author contributions, institutional review board statement, informed consent statement, data availability statement, conflicts of interest.

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Share and Cite

Yepes, S.M.; Montes, W.F.; Herrera, A. Diagnostic Evaluation of the Contribution of Complementary Training Subjects in the Self-Perception of Competencies in Ethics, Social Responsibility, and Sustainability in Engineering Students. Sustainability 2024 , 16 , 7069. https://doi.org/10.3390/su16167069

Yepes SM, Montes WF, Herrera A. Diagnostic Evaluation of the Contribution of Complementary Training Subjects in the Self-Perception of Competencies in Ethics, Social Responsibility, and Sustainability in Engineering Students. Sustainability . 2024; 16(16):7069. https://doi.org/10.3390/su16167069

Yepes, Sara María, Willer Ferney Montes, and Andres Herrera. 2024. "Diagnostic Evaluation of the Contribution of Complementary Training Subjects in the Self-Perception of Competencies in Ethics, Social Responsibility, and Sustainability in Engineering Students" Sustainability 16, no. 16: 7069. https://doi.org/10.3390/su16167069

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