“…There are two approaches to define necessary sample inclusion criteria: (1) by the application of relevant CSR search terms (B. K. Chae & E. O. Park, 2018;Giacomini et al, 2021b;Jiang & Park, 2022;Pilař et al, 2019;Pons et al, 2021) e. g. #CSR, that are identified individually (Etter, 2014) or rely on or expand (Patuelli et al, 2021) existing keyword lists based on the GRI standards (Elkington, 1997;Gamerschlag et al, 2010;Jiang & Park, 2022) or (2) by applying a priori account selection criteria (Araujo & Kollat, 2018;Mazza et al, 2022;Patuelli et al, 2021;Salvatore et al, 2020;Xu & Saxton, 2019;Zhou et al, 2022). More specifically, we find five studies relying on selection according to company size (and geographical focus): Dow Jones Industrial Average Index (USA), S&P 1500 (USA), FTSE 350 (UK), Fortune 200 and 500.…”