Systematic Literature Review on Corporate Social Responsibility Practice of Organization

Abstract

This study aimed to highpoint and encapsulates possible experiences of corporate social responsibility
(CSR) practice of organizations. A Systematic review of prior works of both quantitative and qualitative
studies of articles (90% published in springer, emerald and 10% from Google search engine) for the years
2015–2020 has been conducted where major focus was related to CSR developments, subjects,
determinants. The study identified that Carroll’s pyramid prioritization varies among various countries due
to cultural, social and economic differences. The result also generate that more extended mandated CSR
practice given attention for addressing national issues. Post communication on CSR practice is essential to
protect financial and reputation harm in case practice fail. The most determinants of CSR are external
(stakeholders, legal, ethical, competition) and internal (reputation, image, employee demand, policy).
Motivating factors for disclosing information on CSR practice are enhancing stakeholders’ value,
reputation and loyalty. The cited challenges includes omit item and low commitment in disclosure (green),
level of gaps in disclosure, no rules for performance measure, low enforcement and awareness in Africa.
Finally the study developed extended general CSR foundation. Implication: governments need to consider
more extended mandated CSR that facilitate for realizing better performance of organizations CSR practice
which enable to address national issues in a given nation. Organizations advised communications through
annual and sustainability report including post communication is vital means to manage reputation and
measure for CSR performance.