Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities
Year: 2024
Type: article
Abstract: The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs. A structured literature review of 57 archival studies on the influence of ACs on CSR outputs was conducted. According to a stakeholder–agency theoretical framework, the AC variables were structured as follows: presence, composition and resources, incentives and diligence. CSR is mainly divided into CSR performance, CSR reporting and CSR assurance.
Source: Corporate Governance
Author: Velte, Patrick
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7105517314
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