Corporate social responsibility : a review of empirical research using Thomson Reuters Asset4 data
Item
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Title
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Corporate social responsibility : a review of empirical research using Thomson Reuters Asset4 data
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Description
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Open access publishing facilitated by The University of Auckland, as part of the Wiley - The
University of Auckland agreement via the Council of Australian University Librarians.
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Thomson Reuters Asset4 (Asset4) is a leading corporate
social responsibility (CSR) database often used by practitioners
and researchers. This review offers a precise
understanding of prior studies using Asset4 and their
justification for selecting Asset4, and identifies research
opportunities. We review 285 studies using Asset4 data
published in quality academic journals, analysing: (1)
the usage of Asset4 pillars, categories, data points, and
indicators; (2) the justification for using Asset4; and (3) research
themes. Our findings provide valuable information
for practitioners and researchers who (plan to) use CSR
databases, including our guidance on promising avenues
for future studies.
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http://www.wileyonlinelibrary.com/journal/acfi
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am2023
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Accounting
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Creator
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De Villiers, Charl Johannes
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Jia, Jing
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Li, Zhongtian
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Date
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2023-03-24T11:30:06Z
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2023-03-24T11:30:06Z
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2022-12
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Type
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Article
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Format
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application/pdf
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Identifier
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De Villiers, C., Jia, J.& Li, Z. 2022, 'Corporate social responsibility : a review of empirical research using Thomson Reuters Asset4 data', Accounting & Finance, vol. 62, no. 4, pp. 4523-4568, doi : 10.1111/acfi.13004.
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2307-9878 (print)
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2518-1181 (online)
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10.1111/acfi.13004
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http://hdl.handle.net/2263/90210
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Language
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en
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Rights
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© 2022 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. This is an open access article under the terms of the Creative Commons Attribution License.