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Determinants of corporate social performance disclosure: a literature review

Editinete André da Rocha Garcia (Department of Accounting, Universidade Federal do Ceara, Fortaleza, Brazil)
Gustavo Macedo de Carvalho (Department of Business Administration, Universidade de Sao Paulo, Sao Paulo, Brazil)
Joao Mauricio Gama Boaventura (Department of Business Administration, Universidade de Sao Paulo, Sao Paulo, Brazil)
José Milton de Souza Filho (Graduate Program in Management, Universidade de Fortaleza, Fortaleza, Brazil)

Social Responsibility Journal

ISSN: 1747-1117

Article publication date: 4 May 2020

Issue publication date: 26 May 2021




This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies to identify the theoretical perspectives and the variables used in measuring the determinants of CSP disclosure (CSP-D).


A literature review of articles published from 1987 to 2015 was conducted using the three databases, Ebsco, ISI and Jstor, with CSP-D as the dependent variable. The goal was to identify the theoretical perspectives underlying the studies and the independent variables.


The literature revealed a set of variables and their general measures, but the consensus confirmed that there was no single explanation for what determined CSP-D. The published theories that support a relationship between CSP-D and its determinants are legitimacy, institutional, stakeholder, agency and voluntary disclosure theory.


The results allowed us to identify the perspectives underlying the major theories and disclosed a set of factors considered by the literature as the ones that influence CSP-D. This information will be useful for researchers interested in developing their own studies on CSP-D because it presents the evolution of CSP-D factors over time and organizes the findings of multiple studies developed since the emergence of the theme.



This research was partially supported by the Brazilian Research Council (CNPq) and Brazilian National Council for the Improvement of Higher Education (CAPES).


Garcia, E.A.d.R., Carvalho, G.M.d., Boaventura, J.M.G. and Souza Filho, J.M.d. (2021), "Determinants of corporate social performance disclosure: a literature review", Social Responsibility Journal, Vol. 17 No. 4, pp. 445-468.



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