A Literature Review on the Impact of Corporate Social Responsibility Disclosure on Firm Risk
Published: July 29, 2026
Abstract
Corporate social responsibility (CSR) disclosure and firm risk have both attracted significant attention in academic research and business practice. However, studies examining the relationship between these two topics remain relatively limited. This paper reviews the existing literature on the impact of CSR disclosure on firm risk, synthesizing major theoretical perspectives and empirical findings. Based on the review, the paper identifies current research gaps and proposes directions for future studies to enhance understanding of how CSR disclosure influences corporate risk.
Keywords
corporate social responsibilityCSR disclosureinformation disclosurefirm risk
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