---
res:
  bibo_abstract:
  - '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.@eng'
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Patrick
      foaf_name: Velte, Patrick
      foaf_surname: Velte
  - foaf_Person:
      foaf_givenName: Martin
      foaf_name: Stawinoga, Martin
      foaf_surname: Stawinoga
      foaf_workInfoHomepage: http://www.librecat.org/personId=68681
  bibo_doi: 10.1007/s00187-020-00308-x
  bibo_issue: '4'
  bibo_volume: 31
  dct_date: 2020^xs_gYear
  dct_identifier:
  - UT:000614060200002
  dct_isPartOf:
  - 'http://id.crossref.org/issn/2191-4761 '
  - http://id.crossref.org/issn/2191-477X
  dct_language: eng
  dct_publisher: Springer@
  dct_subject:
  - CSR committee
  - Chief sustainability officer (CSO)
  - CSR reporting
  - CSR performance
  - CSR assurance
  - Board expertise
  dct_title: Do chief sustainability officers and CSR committees influence CSR-related
    outcomes? A structured literature review based on empirical-quantitative research
    findings@
...