“…(1) the content of CSR (Carroll, 1999;Lindgreen and Swaen, 2010;McWilliams, 2015;Volgger and Huang, 2019); (2) how companies integrate or implement CSR practices with their existing processes (Abaeian et al, 2019;Avetisyan and Ferrary, 2013;Basu and Palazzo, 2008;Esbenshade, 2016;Iyer and Jarvis, 2019;Jones Christensen et al, 2014;Ko et al, 2019); (3) how CSR efforts impact firm performance (de Grosbois, 2016;Kang et al, 2016); and, finally; and (4) how and what companies disseminate or report related to their CSR efforts (Bons on and Bednárová, 2015;Marano et al, 2017;Michelon et al, 2015).…”