Managerial Summary The conflicting evidence on the relation between CSR and firm performance may influence a manager's decision to invest in CSR activities and an investor's decision to invest in a fi

The gap

Consensus across the literature

Supporting evidence — 4 representative gaps

• The impact of the legal and cultural environment on whistleblowing in Russia (2026) · doi

  Research limitations/implications A limitation of this study is the relatively small number of respondents who participated in the questionnaire with certified public accountants (CPA).

  Keywords: limitations implications limitation relatively small number respondents participated questionnaire certified public accountants
• Corporate social responsibility and firm value: evidence from Chinese targeted poverty alleviation (2022) · doi

  Purpose Whilst the relationship between corporate social responsibility (CSR) and corporate financial performance has been well documented, CSR has rarely been studied from the perspective of corporate poverty alleviation.

  Keywords: corporate purpose whilst relationship social responsibility financial performance well documented rarely studied perspective poverty alleviation
• On the relation between corporate social responsibility and financial performance (2020) · doi

  Managerial Summary The conflicting evidence on the relation between CSR and firm performance may influence a manager's decision to invest in CSR activities and an investor's decision to invest in a firm.

  Keywords: firm decision invest managerial summary conflicting evidence relation performance influence manager activities investor
• Predicting employee engagement with micro-level corporate social responsibility (CSR) practices in the public accounting firms (2021) · doi

  Research limitations/implications While the methods applied in this analysis are at the frontier of CSR research, the present study has not explored the heterogeneity amongst groups of respondents and size of accounting firms.

  Keywords: limitations implications applied frontier present explored heterogeneity amongst groups respondents size accounting firms