Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research

Velte, Patrick

doi:10.1108/sbr-05-2020-0077

Cited by 45 publications

(61 citation statements)

References 105 publications

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“…To execute these duties, competent committee members must possess industry expertise. The extant literature has documented the role members' expertise plays in enhancing the effectiveness of audit committee monitoring and supervisory functions (Velte, 2020). For example, a committee dominated by directors who lack industry expertise will simply undermine the audit committee's ability to function properly (DeZoort et al, 2002).…”

Section: Audit Committee Industry Expertisementioning

confidence: 99%

“…Notably, two recent literature reviews also call to investigate the composition of the audit committee particularly its members' industrial/ market expertise on quality of assurance (Velte, 2020;Velte & Stawinoga, 2017).…”

Section: Introductionmentioning

confidence: 99%

“…In terms of research examining drivers of sustainability assurance quality, there is a need for more academic attention in this area, particularly on the role played by corporate governance mechanisms in promoting high‐quality sustainability assurance (García‐Sánchez, 2020; Velte, 2020; Velte & Stawinoga, 2017). Further, studies examining sustainability assurance drivers fail to account for the role played by internal audit committees in influencing the quality of sustainability assurance (see Velte & Stawinoga, 2017).…”

Section: Introductionmentioning

confidence: 99%

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Examining the extent of and determinants for sustainability assurance quality: The role of audit committees

et al. 2021

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This study examines the extent of and determinants for sustainability assurance quality. Data comprise sustainability assurance statements published by the top 100 listed companies in Australia and New Zealand from 2017 to 2019. The findings indicate that Australian companies lead their New Zealand counterparts in sustainability assurance. Although sustainability reporting has risen, assurance rates remain significantly low. Accountants dominate the market, and companies prefer to use their own auditors for sustainability assurance work. Sustainability assurance quality is poor and does not vary significantly among Australian and New Zealand companies.Low-quality sustainability assurance plays a limited role in mitigating potential stakeholder-agency conflicts. The regression analysis indicates that audit committee characteristics such as members' independence, industry/market expertise, and attending meetings enhance sustainability assurance quality, whereas audit committee size has no affect. These findings suggest that audit committee characteristics such as independence, industry expertise, and regular meeting attendance have the potential to reduce stakeholder-agency conflicts by improving the quality of sustainability statement assurance. Our findings build on the sustainability assurance literature by exploring current trends in sustainability assurance practices in Australia and New Zealand where corporate governance codes have been recently revised.Further, these findings are timely given recent changes in standards (International Standard on Assurance Engagements [ISAE] 3000 and Global Reporting Initiative[GRI]). Our study contributes to the audit committee literature and sheds light on the role played by audit committee characteristics on sustainability assurance statement quality. The study findings potentially offer useful insights for practitioners, standard setters, and regulators.

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Section: Audit Committee Industry Expertisementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Examining the extent of and determinants for sustainability assurance quality: The role of audit committees

et al. 2021

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“…Dengan kehadiran dewan komisaris independen dalam suatu perusahaan, diharapkan keputusan dapat diambil secara efektif, akurat, dan independen. Selain itu, adanya dewan komisaris independen juga mampu meningkatkan pengungkapan CSR yang dilakukan oleh perusahaan (Velte, 2020).…”

Section: Proporsi Komisaris Independen Dan Pengungkapan Csrunclassified

Pengaruh Karakteristik Perusahaan dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility

Dewi

Yanto

2021

Pusat Pengkajian dan Pengembangan Akuntansi

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The purpose of this study is to examine the effect of company characteristics (profitability, leverage, company size) and GCG (board size, proportion of independent commissioners, managerial ownership) on CSR disclosure. The population in this study was the mining sector companies listed on the IDX from 2017 to 2019, amounting to 47 companies. Purposive sampling was used in the study, and data were collected by utilizing documentary approaches, obtaining a final sample of 69 analysis units. The data analysis technique used was descriptive statistical and inferential statistical analysis with the IBM SPSS 25 application. The result shows that profitability, leverage, the proportion of independent commissioners, and managerial ownership significantly negatively affect CSR disclosure, but company size has a significant positive effect on CSR disclosure. in contrast, the board size does not affect CSR disclosure. This study concludes that the bigger the company size, the higher the CSR disclosure. Furthermore, the higher the profitability, leverage, proportion of independent commissioners, and managerial ownership, the lower the CSR disclosure.

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“…The origins of corporate social responsibility (CSR) have been widely attributed to scholars in the West and the concept of CSR has become a sub-field of management and organization studies in its own right (Crane and Matten, 2021;Lockett et al, 2006;Lortie and Cox, 2018). Various reviews of CSR scholarship have been published (Akbari and McClelland, 2020;Amos, 2018;Bass and Milosevic, 2016;Jamali and Karam, 2016;Velte, 2021) and the insights drawn from these articles have identified two main elements in CSR scholarship. Firstly, CSR literature remains highly fractured and there is currently no universally accepted definition of CSR (Bass and Milosevic, 2016;Schneider, 2020).…”

Section: Introductionmentioning

confidence: 99%

Corporate social responsibility in Vietnam: Systematic review of research and future directions

Nguyen

Khan

Bensemann

2021

SBR

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Purpose Whilst research on corporate social responsibility (CSR) is reaching new territories, the extent to which such literature manifests itself in developing countries is yet to be fully understood. To that end, this study aims to investigate the understanding, evolution and practice of CSR in Vietnam. Design/methodology/approach A systematic review of the current literature in the recent past (2000–2020) has been embraced in this research. By analysing a total of 143 articles, the authors demonstrate that there has been visible growth in published articles related to CSR in Vietnam over the past 21 years. Findings The authors demonstrate that CSR research in Vietnam has significantly grown in the recent past. The results highlight the in-depth distribution of publications by year, journal, industry, nature and focus of CSR research in the country. Originality/value This study is not only the first to provide an enhanced overview of the current state of CSR knowledge in the country but also sets out directions within the CSR research agenda related to Vietnam and potentially other emerging and developing countries.

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Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research

Cited by 45 publications

References 105 publications

Examining the extent of and determinants for sustainability assurance quality: The role of audit committees

Examining the extent of and determinants for sustainability assurance quality: The role of audit committees

Pengaruh Karakteristik Perusahaan dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility

Corporate social responsibility in Vietnam: Systematic review of research and future directions

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