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Csr - Literature Review

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Corporate Social Responsibility and Accounting
- A Literature Review

Master thesis in Financial Accounting
Fall semester 2012
Supervisor: Kristina Jonäll
Author: Ulla-Christel Götherström

Abstract
Master Thesis in Financial Accounting, School of Business, Economics and Law,
University of Gothenburg, fall semester 2012
Author: Ulla-Christel Götherström
Supervisor: Kristina Jonäll
Title: Corporate Social Responsibility and Accounting - A literature review.
Background and problem: Corporate Social Responsibility (CSR) is an area which has gained much attention the last 10-15 years. To satisfy various stakeholders, corporate social responsibility has increased its importance and often constitutes a substantial part of the firms´ financial reports, in spite of the fact that there are no legal requirements. However, to perform strategic CSR-reporting has become more or less compulsory for firms. The research question is: What research has been performed in the area of corporate social responsibility and accounting? Aim: The aim is to provide a structured overview of the literature in the area of corporate social responsibility and accounting regarding the years 2002-2012. The overview will provide a basis for future research and constitute a framework for focused research question.
Delimitation: The focus of this study is on research published in scientific journals from
2002 until 2012.
Method: A literature review was performed including peer-reviewed papers published in scientific journals. Database search were performed in Business Source Premier (BSP) with the keywords “Corporate social responsibility” and “accounting”, and the time limit was set to
2002-2012.
Results and conclusions: The main result is shown in Table A1, which presents the structured overview and the categorization. All papers treated stakeholder theory showing that...

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