CSR reporting: a review of research and agenda for future research

Abstract

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

Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions

“…The purpose of SLRs is to provide an overview of existing knowledge on the research topic and provide insight into its development (Khan, Hassan, Harrison, & Tarbert, 2020; Khlif & Chalmers, 2015). According to Fink (2005, p. 3), the SLR is ‘a systematic, explicit, comprehensive, and reproducible method for identifying, evaluating, and synthesising the existing body of completed and recorded work produced by researchers, scholars, and practitioners’.…”

“…According to Fink (2005, p. 3), the SLR is ‘a systematic, explicit, comprehensive, and reproducible method for identifying, evaluating, and synthesising the existing body of completed and recorded work produced by researchers, scholars, and practitioners’. An SLR can be described as an evidence‐based selection of the most relevant data (Rafi‐Ul‐Shan, Grant, Perry, & Ahmed, 2018) with the aim to provide a summary of knowledge and an understanding of the topic's development and highlight research gaps (Khan, Hassan, Harrison, & Tarbert, 2020). For the purpose of this research, we include publications that study B/E accounting by organisations.…”

“…Methods usually involve a keyword search in databases (Khlif & Chalmers, 2015: Khan, Hassan, Harrison, & Tarbert, 2020). The inclusion of the following common and consistent keywords has been searched ‘biodiversity accounting, reporting or disclosure’, ‘extinction accounting, reporting or disclosure’ and ‘threatened species reporting’, were used to search title, abstract and keywords, a method used by Plöckinger, Aschauer, Hiebl, and Rohatschek (2016).…”

“…The inclusion of the following common and consistent keywords has been searched ‘biodiversity accounting, reporting or disclosure’, ‘extinction accounting, reporting or disclosure’ and ‘threatened species reporting’, were used to search title, abstract and keywords, a method used by Plöckinger, Aschauer, Hiebl, and Rohatschek (2016). Following Khan, Hassan, Harrison, and Tarbert (2020), these words were used consistently and combined using the advanced search function to ensure no article was missed. Therefore, for a comprehensive selection of publications, we follow the criteria of Rafi‐Ul‐Shan et al, (2018) for source inclusion or exclusion, which are listed below: Peer‐reviewed papers and books published from 2013 to June 2020 In the English language only Empirical research papers theoretical, qualitative or quantitative Identification of keywords relevant to the subject area Ensuring relevance by reading papers entirely …”

“…Wider environmental degradation issues including global warming and climate change are inextricably linked to B/E; therefore, it is imperative that researchers must seek to understand the relationship between organisations and nature. In addition, we aim to provide an evaluation of the way research has been conducted in this field and to identify patterns and trends (Agudelo, Johannsdottir, & Davidsdottir, 2020; Khan, Hassan, Harrison, & Tarbert, 2020), which will enable us to outline potential opportunities for future research.…”