Motivations for Corporate Social Responsibility (CSR) Disclosures in Recent Years - a Systematic Literature Review

This paper discussed what motivates CSR disclosures in recent years by adopting the systematic literature review on 52 journals from Accounting and General Management, Ethics and Social Responsibility from 2015 to 2020. Referencing to the three-stage systematic review framework of Tranfield, Denyer...

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Main Author: Miaojia, Wang
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2020
Online Access:https://eprints.nottingham.ac.uk/62929/
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author Miaojia, Wang
author_facet Miaojia, Wang
author_sort Miaojia, Wang
building Nottingham Research Data Repository
collection Online Access
description This paper discussed what motivates CSR disclosures in recent years by adopting the systematic literature review on 52 journals from Accounting and General Management, Ethics and Social Responsibility from 2015 to 2020. Referencing to the three-stage systematic review framework of Tranfield, Denyer and Smart (2003), this paper conducted the systematic literature review through planning, conducting, and reporting stages. This paper extend the existing literature by linking theory and methodology characteristics with motivation themes identified. There were four motivation themes synthesized in the systematic literature review chapter, which include legitimacy concern, financial performance management, strategic management, as well as internal institutional factors, the identified themes were further generalized in the analysis chapter into strategic and responsive CSR concerns. As a result, the strategically motivated concerns including financial performance management, strategic management, as well as internal institutional factors are identified as the most frequently occurred motivation themes. Moreover, the stakeholder theory and the quantitative methodology were identified as the mostly backed theoretical framework and empirical tool.
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format Dissertation (University of Nottingham only)
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institution University of Nottingham Malaysia Campus
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language English
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publishDate 2020
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spelling nottingham-629292023-04-19T09:18:20Z https://eprints.nottingham.ac.uk/62929/ Motivations for Corporate Social Responsibility (CSR) Disclosures in Recent Years - a Systematic Literature Review Miaojia, Wang This paper discussed what motivates CSR disclosures in recent years by adopting the systematic literature review on 52 journals from Accounting and General Management, Ethics and Social Responsibility from 2015 to 2020. Referencing to the three-stage systematic review framework of Tranfield, Denyer and Smart (2003), this paper conducted the systematic literature review through planning, conducting, and reporting stages. This paper extend the existing literature by linking theory and methodology characteristics with motivation themes identified. There were four motivation themes synthesized in the systematic literature review chapter, which include legitimacy concern, financial performance management, strategic management, as well as internal institutional factors, the identified themes were further generalized in the analysis chapter into strategic and responsive CSR concerns. As a result, the strategically motivated concerns including financial performance management, strategic management, as well as internal institutional factors are identified as the most frequently occurred motivation themes. Moreover, the stakeholder theory and the quantitative methodology were identified as the mostly backed theoretical framework and empirical tool. 2020-12-01 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/62929/1/20149237-BUSI4153-Motivations%20for%20Corporate%20Social%20Responsibility%20%28CSR%29%20Disclosures%20in%20Recent%20Years%20-%20a%20Systematic%20Literature%20Review.pdf Miaojia, Wang (2020) Motivations for Corporate Social Responsibility (CSR) Disclosures in Recent Years - a Systematic Literature Review. [Dissertation (University of Nottingham only)]
spellingShingle Miaojia, Wang
Motivations for Corporate Social Responsibility (CSR) Disclosures in Recent Years - a Systematic Literature Review
title Motivations for Corporate Social Responsibility (CSR) Disclosures in Recent Years - a Systematic Literature Review
title_full Motivations for Corporate Social Responsibility (CSR) Disclosures in Recent Years - a Systematic Literature Review
title_fullStr Motivations for Corporate Social Responsibility (CSR) Disclosures in Recent Years - a Systematic Literature Review
title_full_unstemmed Motivations for Corporate Social Responsibility (CSR) Disclosures in Recent Years - a Systematic Literature Review
title_short Motivations for Corporate Social Responsibility (CSR) Disclosures in Recent Years - a Systematic Literature Review
title_sort motivations for corporate social responsibility (csr) disclosures in recent years - a systematic literature review
url https://eprints.nottingham.ac.uk/62929/