Determinants of Corporate Social Responsibility Disclosure: A Systematic Literature Review at Organizational and Individual Levels

Abstract

This study aims to review quantitative literature on the drivers of CSR disclosure from the two perspectives and analyze the differences and implications of the various factors to the theory and practice. This study uses a systematic literature review of forty empirical articles published in ABS journals between the years 2000 and 2024. It employs databases such as Google Scholar, Web of Science, SAGE, and others to source literature on factors influencing CSR disclosure. This study organizes determinants of CSR disclosure into organizational and personal factors. It shows how both levels substantially affect CSR practices and, more specifically, the role of individual-level factors that have received less attention. The organizational factors are governance mechanisms and regulatory compliance, and the individual factors are managerial values and leadership. This study is mainly based on ABS-ranked journals’ empirical articles, meaning that some valuable findings from grey literature or non-ABS publications may be excluded. Subsequent research can extend this research to include these sources and examine the intermediate variables, moderating variables, and different settings to enhance the knowledge of CSR disclosure. This study conducted a comprehensive and systematic analysis, contributes to the literature on CSR disclosure determinants, and offers a reference framework for extensional studies and applications across various types of organizations