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Open research questions in Corporate Social Responsibility Disclosure

101 gap statements mined from Corporate Social Responsibility Disclosure papers in our 4.5M-paper local library, which holds 298 papers on the topic — drawn mostly from each paper's own stated research gap, future-work, challenge and limitation notes, and its abstract. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one.

Choosing where to publish on Corporate Social Responsibility Disclosure? See the ranked Social Science journals.

What the literature leaves open

  • Business competition is a challenge that can hinder the achievement of company targets. Companies must be more innovative in creating strategies to stay relevant in a volatile market. The industry's ability to continue operating effectively is driven by its role in meeting basic needs during times of crisis.

    The Effect of Investment Opportunity Set, Earnings Growth, Company Size, and Profitability on Company Value in the Healthcare Sector on the Indonesian Stock Exchange for the Period 2020–2025 · 2026 · DOI

  • The study seeks to address this gap by analyzing the most dominant and consistent factors influencing CSR disclosure.

    DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR): SYSTEMATIC LITERATURE REVIEW PERIODE 2023-2026 · 2026 · DOI

  • The relationship between ESG disclosure and firm value is not well understood. The role of industry type as a moderating variable is not well studied.

    EFEK MODERASI TIPE INDUSTRI DALAM HUBUNGAN ESG DISCLOSURE TERHADAP FIRM VALUE: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI · 2026 · DOI

  • The study only examines the effect of Green Accounting on financial performance in mining companies. The research sample is limited to 8 mining companies with 40 observation data over five years.

    PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2019-2023 · 2026 · DOI

  • The impact of Green Accounting on financial performance in mining companies is still unclear. There is a need for quantitative studies to investigate the relationship between Green Accounting and financial performance.

    PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2019-2023 · 2026 · DOI

  • The relationship between ESG and financial performance is complex and context-dependent. There is a lack of standardization in ESG reporting and measurement. The study is limited to the banking industry.

    PENGARUH KUALITAS IMPLEMENTASI AKUNTANSI KEBERLANJUTAN PADA PROFITABILITAS BANK TERDAFTAR DI BEI · 2026 · DOI

  • The study only examines the banking industry. The sample size is limited to 17 banks. The study only examines the moderating role of company size.

    PENGARUH KUALITAS IMPLEMENTASI AKUNTANSI KEBERLANJUTAN PADA PROFITABILITAS BANK TERDAFTAR DI BEI · 2026 · DOI

  • There is a gap in the understanding of the influence of ownership structure and firm characteristics on environmental disclosure among energy sector companies. The study aims to fill this gap by examining the relationship between institutional ownership, managerial ownership, firm size, and profitability on environmental disclosure.

    PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA · 2026 · DOI

  • There is a need to analyze the effect of ROA and DER on EPS at PT Aneka Tambang Tbk. The study aims to fill this gap by analyzing the effect of ROA and DER on EPS from 2012-2021.

    PENGARUH RETURN ON ASSET (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP EARNING PER SHARE (EPS) PADA PT. ANEKA TAMBANG, TBK. PERIODE 2012–2021 · 2026 · DOI

  • The study suggests that future research should examine the long-term benefits of sustainability for companies. The study recommends that future research should investigate the impact of environmental costs on company value.

    Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi · 2026 · DOI

  • The study faces challenges in terms of the complexity of the global economy and the need for companies to adapt quickly to changes in the business environment. The study also faces challenges in terms of the higher level of operational complexity and financial risk in the manufacturing sector.

    Analysis of the Z-Score Model in Predicting Financial Distress and Its Impact on Firm Value · 2026 · DOI

  • There is a research gap in the agriculture sector in Indonesia. Prior studies show mixed results on the effect of green accounting and ESG on financial performance.

    PENGARUH GREEN ACCOUNTING DAN ESG TERHADAP KINERJA KEBERLANJUTAN PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BEI TAHUN 2020-2024 · 2026 · DOI

  • There is a lack of research on the impact of Board of Directors Gender Diversity and Corporate Reputation on CSR Disclosure. The study aims to fill this gap by examining the relationship between these variables.

    BOARD GENDER DIVERSITY, CORPORATE REPUTATION, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM SRI-KEHATI INDEX COMPANIES · 2026 · DOI

  • Previous studies have focused on the impact of merger and acquisition on financial performance, but few have considered the impact on corporate sustainability. The study aims to fill this gap by analyzing the impact of the merger on both financial performance and corporate sustainability.

    Analisis Dampak Strategi Merger dan Akuisisi terhadap Kinerja dan Keberlangsungan Perusahaan di Indonesia: Studi kasus pada PT GoTo Gojek Tokopedia Tbk · 2026 · DOI

  • The study identifies a gap in the understanding of the determinants of Company Value in the healthcare sector. The study aims to fill this gap by analyzing the Investment Opportunity Set, earnings growth, company size, and profitability.

    The Effect of Investment Opportunity Set, Earnings Growth, Company Size, and Profitability on Company Value in the Healthcare Sector on the Indonesian Stock Exchange for the Period 2020–2025 · 2026 · DOI

  • The study only examines the energy sector in Indonesia, - The study uses secondary data, - The sample size is limited to 23…

    PENGARUH GREEN ACCOUNTING TERHADAP KINERJA BERKELANJUTAN (STUDI EMPIRIS PADA PERUSAHAAN ENERGI DI INDONESIA) · 2026 · DOI

  • There is a need to integrate environmentally conscious accounting practices and efficient asset utilization, - Prior studies have not examined the influence of green accounting, environmental performance, and Material Flow Cost Accounting indicators on sustainability…

    PENGARUH GREEN ACCOUNTING TERHADAP KINERJA BERKELANJUTAN (STUDI EMPIRIS PADA PERUSAHAAN ENERGI DI INDONESIA) · 2026 · DOI

  • Penelitian sebelumnya belum membahas secara komprehensif tentang pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap nilai perusahaan melalui kebijakan dividen.

    Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Nilai Perusahaan melalui Kebijakan Dividen · 2026 · DOI

  • The study identifies a gap in the literature regarding the relationship between ownership structure and financial performance in the Indonesian industrial sector.

    THE EFFECT OF OWNERSHIP STRUCTURE ON CORPORATE FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF INDUSTRIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2024 PERIOD · 2026 · DOI

  • The study identifies a research gap in the literature on the effect of corporate governance mechanisms on carbon emission disclosure. The study aims to fill this gap by analyzing the effect of Dewan Direksi, Frekuensi Rapat Dewan Direksi, and Gender Diversity on carbon emission disclosure.

    PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP CARBON EMISSION DISCLOSURE · 2026 · DOI

  • The study identifies a gap in the existing literature on the impact of ESG scores on company value in the Indonesian context. The study aims to fill this gap by analyzing the relationship between ESG scores and company value.

    PENGARUH SKOR ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA · 2026 · DOI

  • The study identifies a gap in the understanding of the impact of carbon emissions disclosure and environmental performance on company value. The study highlights the importance of considering environmental costs as a moderating variable.

    Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi · 2026 · DOI

  • The study identifies a gap in the literature on the relationship between financial distress and the value of firms in manufacturing companies. The study aims to fill this gap by examining the effect of financial distress on the value of firms in manufacturing companies.

    Analysis of the Z-Score Model in Predicting Financial Distress and Its Impact on Firm Value · 2026 · DOI

  • The study identifies a gap in the understanding of the internal factors that influence profitability in the Healthcare industry. The research aims to fill this gap by examining the factors that influence profitability.

    FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN HEALTHCARE DI INDONESIA · 2026 · DOI

  • Penelitian sebelumnya belum membahas secara spesifik tentang pengaruh good corporate governance pada kecurangan laporan keuangan di perusahaan teknologi.

    Mekanisme Good Corporate Governance Dalam Menekan Kecurangan Laporan Keuangan: Peran Ukuran Perusahaan Sebagai Variabel Moderasi · 2026 · DOI

Most-cited papers in Corporate Social Responsibility Disclosure

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Open questions raised by papers listed on this page include: (1) The relationship between ESG disclosure and firm value is not well understood (“EFEK MODERASI TIPE INDUSTRI DALAM HUBUNGAN ESG DISCLOSURE TERHADAP FIRM VALUE:…”, 2026); (2) The impact of Green Accounting on financial performance in mining companies is still unclear (“PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN…”, 2026); (3) There is a lack of standardization in ESG reporting and measurement (“PENGARUH KUALITAS IMPLEMENTASI AKUNTANSI KEBERLANJUTAN PADA PROFITABILITAS BANK…”, 2026); (4) There is a need to analyze the effect of ROA and DER on EPS at PT Aneka Tambang Tbk (“PENGARUH RETURN ON ASSET (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP EARNING…”, 2026); (5) The study suggests that future research should examine the long-term benefits of sustainability for companies (“Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai…”, 2026). 101 gap statements have been mined from Corporate Social Responsibility Disclosure papers in our 4.5M-paper local library, which holds 298 papers on the topic; the gaps come from whichever of those papers state one. They are mostly the research gaps the authors state and the papers' abstracts, plus future-work, limitations and challenges passages. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one, so you can read the original claim in context.

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