Corporate social responsibility : a review of empirical research using Thomson Reuters Asset4 data

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Authors

De Villiers, Charl Johannes
Jia, Jing
Li, Zhongtian

Journal Title

Journal ISSN

Volume Title

Publisher

Wiley

Abstract

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.

Description

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.

Keywords

Corporate social responsibility databases, Corporate sustainability, Literature review, Thomson Reuters asset4, Corporate social responsibility (CSR)

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Citation

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.