---
_id: '7696'
abstract:
- lang: eng
  text: 'Although an increasing amount of empirical research has been linked to the
    impact of management control and governance on corporate social responsibility
    (CSR) issues since the financial crisis of 2008/09, heterogeneous results have
    characterised this research field. Regarding the group level of corporate governance,
    the efficacy of board committees (e.g., audit, compensation or CSR committees)
    has been included in recent research designs. However, analyses of corporate governance
    at the individual level are related to the effects of top management members [e.g.,
    chief executive officer (CEO), chief financial officer (CFO) or chief sustainability
    officer (CSO)] on CSR outcomes. This paper aims to convey a detailed understanding
    of sustainable management control''s impact as CSR-related board expertise. In
    more detail, we focus on the influence of both CSR committees and CSOs on three
    CSR measures mainly analysed in empirical-quantitative research: (1) CSR reporting;
    (2) CSR assurance (CSRA); and (3) CSR performance. We motivate our analysis with
    increased relevance from practical, regulatory and research perspectives, and
    we employ a systematic literature review of the symbolic vs. substantive effects
    of sustainability-related board composition. Based on our theoretical model (legitimacy
    theory, stakeholder theory and upper-echelons theory), we selected 48 quantitative
    peer-reviewed empirical studies on this research topic. Our analysis shows that
    CSR committees positively influence CSR reporting and performance. Thus, there
    are indications that the implementation of a CSR committee is not a symbolic act,
    but instead substantively contributes to CSR activities. However, in light of
    inconclusive empirical research results and a lack of studies that have analysed
    CSO-related effects, a notable research gap has been identified. Moreover, we
    note the main limitations of prior research in this review and develop an agenda
    with useful recommendations for future studies.'
author:
- first_name: Patrick
  full_name: Velte, Patrick
  last_name: Velte
- first_name: Martin
  full_name: Stawinoga, Martin
  id: '68681'
  last_name: Stawinoga
citation:
  ama: Velte P, Stawinoga M. Do chief sustainability officers and CSR committees influence
    CSR-related outcomes? A structured literature review based on empirical-quantitative
    research findings. <i>Journal of Management Control</i>. 2020;31(4):333-377. doi:<a
    href="https://doi.org/10.1007/s00187-020-00308-x">10.1007/s00187-020-00308-x</a>
  apa: Velte, P., &#38; Stawinoga, M. (2020). Do chief sustainability officers and
    CSR committees influence CSR-related outcomes? A structured literature review
    based on empirical-quantitative research findings. <i>Journal of Management Control</i>,
    <i>31</i>(4), 333–377. <a href="https://doi.org/10.1007/s00187-020-00308-x">https://doi.org/10.1007/s00187-020-00308-x</a>
  bjps: <b>Velte P and Stawinoga M</b> (2020) Do Chief Sustainability Officers and
    CSR Committees Influence CSR-Related Outcomes? A Structured Literature Review
    Based on Empirical-Quantitative Research Findings. <i>Journal of Management Control</i>
    <b>31</b>, 333–377.
  chicago: 'Velte, Patrick, and Martin Stawinoga. “Do Chief Sustainability Officers
    and CSR Committees Influence CSR-Related Outcomes? A Structured Literature Review
    Based on Empirical-Quantitative Research Findings.” <i>Journal of Management Control</i>
    31, no. 4 (2020): 333–77. <a href="https://doi.org/10.1007/s00187-020-00308-x">https://doi.org/10.1007/s00187-020-00308-x</a>.'
  chicago-de: 'Velte, Patrick und Martin Stawinoga. 2020. Do chief sustainability
    officers and CSR committees influence CSR-related outcomes? A structured literature
    review based on empirical-quantitative research findings. <i>Journal of Management
    Control</i> 31, Nr. 4: 333–377. doi:<a href="https://doi.org/10.1007/s00187-020-00308-x">10.1007/s00187-020-00308-x</a>,
    .'
  din1505-2-1: '<span style="font-variant:small-caps;">Velte, Patrick</span> ; <span
    style="font-variant:small-caps;">Stawinoga, Martin</span>: Do chief sustainability
    officers and CSR committees influence CSR-related outcomes? A structured literature
    review based on empirical-quantitative research findings. In: <i>Journal of Management
    Control</i> Bd. 31. Heidelberg, Springer (2020), Nr. 4, S. 333–377'
  havard: P. Velte, M. Stawinoga, Do chief sustainability officers and CSR committees
    influence CSR-related outcomes? A structured literature review based on empirical-quantitative
    research findings, Journal of Management Control. 31 (2020) 333–377.
  ieee: 'P. Velte and M. Stawinoga, “Do chief sustainability officers and CSR committees
    influence CSR-related outcomes? A structured literature review based on empirical-quantitative
    research findings,” <i>Journal of Management Control</i>, vol. 31, no. 4, pp.
    333–377, 2020, doi: <a href="https://doi.org/10.1007/s00187-020-00308-x">10.1007/s00187-020-00308-x</a>.'
  mla: Velte, Patrick, and Martin Stawinoga. “Do Chief Sustainability Officers and
    CSR Committees Influence CSR-Related Outcomes? A Structured Literature Review
    Based on Empirical-Quantitative Research Findings.” <i>Journal of Management Control</i>,
    vol. 31, no. 4, 2020, pp. 333–77, <a href="https://doi.org/10.1007/s00187-020-00308-x">https://doi.org/10.1007/s00187-020-00308-x</a>.
  short: P. Velte, M. Stawinoga, Journal of Management Control 31 (2020) 333–377.
  ufg: '<b>Velte, Patrick/Stawinoga, Martin</b>: Do chief sustainability officers
    and CSR committees influence CSR-related outcomes? A structured literature review
    based on empirical-quantitative research findings, in: <i>Journal of Management
    Control</i> 31 (2020), H. 4,  S. 333–377.'
  van: Velte P, Stawinoga M. Do chief sustainability officers and CSR committees influence
    CSR-related outcomes? A structured literature review based on empirical-quantitative
    research findings. Journal of Management Control. 2020;31(4):333–77.
date_created: 2022-04-20T07:23:34Z
date_updated: 2025-06-26T13:35:01Z
department:
- _id: DEP1507
doi: 10.1007/s00187-020-00308-x
external_id:
  isi:
  - '000614060200002'
intvolume: '        31'
isi: '1'
issue: '4'
keyword:
- CSR committee
- Chief sustainability officer (CSO)
- CSR reporting
- CSR performance
- CSR assurance
- Board expertise
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://link.springer.com/article/10.1007/s00187-020-00308-x
oa: '1'
page: 333-377
place: Heidelberg
publication: Journal of Management Control
publication_identifier:
  eissn:
  - 2191-477X
  issn:
  - '2191-4761 '
publication_status: published
publisher: Springer
quality_controlled: '1'
status: public
title: Do chief sustainability officers and CSR committees influence CSR-related outcomes?
  A structured literature review based on empirical-quantitative research findings
type: scientific_journal_article
user_id: '83781'
volume: 31
year: '2020'
...