Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research

Velte, Patrick

doi:10.1002/csr.2538

Cited by 15 publications

(5 citation statements)

References 61 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…It should be noted that companies' efforts to practice CSR have a significant relationship with enhancing the legitimacy of corporate actions. This is highlighted by the emergence of legitimacy theory in this field, which has been extensively utilized in research studies [107][108][109][110]. It should be noted that some studies, such as [111], reported that legitimacy theory is considered one of the most important applicable theories regarding directing environmental practices and activities.…”

Section: Social Clustermentioning

confidence: 99%

Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review

Cai,

Hazaea,

Hael

et al. 2024

Sustainability

View full text Add to dashboard Cite

Increased interest in sustainability and related issues has led to the development of disclosed corporate information on environmental, social, and governance (ESG) issues. Additionally, questions have arisen about whether these disclosures affect the firm’s value. Therefore, we conducted a bibliometric analysis coupled with a systematic literature review (SLR) of the current literature in the Scopus database from 2001 to 2023. We utilized VOS viewer, Site Space, and R Studio tools for this analysis. Our findings indicate that the relationship between ESG disclosures and the firm’s value has different effects and that disclosure impacts through various channels, such as increasing stakeholder trust. Moreover, the keyword analysis results before and after 2015 demonstrate significant advancement in the utilization of a theoretical foundation in the literature. Furthermore, China (Country), “Universidad de Salamanca” (University), “Uyar, Ali and García-Sánchez, Isabel-María” (Authors), and “Sustainability” and “Corporate Social Responsibility and Environmental Management” (Journals) were the most contributing and influential in this field. On the other hand, the results revealed six thematic clusters: society, sustainable development, ESG, organization, innovation, and stakeholders. We found promising research paths and emerging themes through content analysis of these clusters, such as sustainability assurance, green innovation, and sustainable development goals (SDGs). This review concludes by providing a roadmap that includes emerging lines of research that can be explored in depth in future studies to promote better and more comprehensive integration to achieve sustainability and maximize firm value.

show abstract

Section: Social Clustermentioning

confidence: 99%

Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review

Cai,

Hazaea,

Hael

et al. 2024

Sustainability

View full text Add to dashboard Cite

show abstract

“…In [108], the focus was on open innovation and the triple bottom line for sustainability. While [135] examined the role of institutional dynamics in CSR performance, [139] reviewed empirical studies on the determinants of CSR decoupling and its consequences. In [140], the nexuses between CSR adoption, business strategies and governance were explored.…”

Section: Gaps and New Research Directionsmentioning

confidence: 99%

The Relationship of Corporate Social Responsibility with Business Performance—A Bibliometric Literature Review

Dzage,

Szabados

2024

Sustainability

View full text Add to dashboard Cite

The significant role of corporate social responsibility (CSR) in achieving sustainability and in meeting the expectations of stakeholders has been well documented. Using a collection of 2173 publications on CSR and its connections with business performance, this study conducted a bibliometric investigation using the Systematic Literature Network Analysis (SLNA) technique combined with network visualizations to demonstrate the current research trends, most topical themes and the developing areas of interest in the growing field of CSR and its linkages with business performance for an approximate period from 2004 to 2023 as published in the Scopus database of two decades. The goal was to explore the research gaps by analyzing the most cited authors and most impactful publications by year, location, subject area and document type. The study also outlined the trends by topic prevalence, commonly used keywords and citation networks based on co-occurrence and co-authorship to identify the current thematic gaps. The results reveal a mild rate of growth in scholarly interest around the field of CSR and business performance until 2022, where a manifold increase in publications was recorded. An expanding focus on human, social and organizational behavior, economic systems, financial and social performance, leadership, stakeholder management and management science was identified, although there is a scarcity of studies around issues regarding developing countries, climate change, CSR disclosure and small businesses. These findings demonstrate the current state of the research and offer interesting insights and timely research directions as a roadmap for future studies.

show abstract

“…In general, the higher the level of corporate governance, the less corporate CSRD behavior. Once the enterprise has CSRD behavior, it will have a negative impact on the financial performance (Velte P, 2023) [4]. The better the CSR performance, the higher the financial performance, and the better CSR performance is related to the improved information transparency (Shang & Fu, 2024) [5].…”

Section: Consequences Of the Corporate Csrdmentioning

confidence: 99%

Review of the Impact of Corporate CSRD on the Capital Cost of Debt

Jun

2024

FBEM

View full text Add to dashboard Cite

With the expansion of credit scale, green credit releases a large number of ecological dividends. CSR reporting is different from tightly regulated financial reporting and there are no uniform standard to regulate and monitor its disclosure. At the same time, because CSR reports mainly contain non-financial information of text, and text is more flexible and easier to manipulate than numbers, compared with financial reports, CSR reports have a large space for subjective manipulation, which runs counter to the original intention of reducing information asymmetry. Existing studies have confirmed that CSR intonation can provide incremental information to external information users, so it is worth further exploring whether creditors will obtain information from CSR reports when making credit decisions. Therefore, this paper tries to take CSR intonation as the entry point, summarize the motivation and consequences of CSRD, the relationship between social responsibility and debt capital cost, discuss the impact of CSRD behavior on the financing ability of enterprises, further improve the theoretical basis and conclusion of CSRD and enterprise financing ability, and promote the sustainable development of enterprises.

show abstract

Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research

Cited by 15 publications

References 61 publications

Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review

Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review

The Relationship of Corporate Social Responsibility with Business Performance—A Bibliometric Literature Review

Review of the Impact of Corporate CSRD on the Capital Cost of Debt

Contact Info

Product

Resources

About