Literature Review of Framework to Estimate the Success of Corporate Social Responsibility (CSR) Implementation

Abstract

Corporate Social Responsibility (CSR) has received great attention from companies, academics, researchers, and policy makers over the past few years. Companies should maximize the implementation of CSR to create value for the company, society, government, and stakeholders. In its implementation, CSR does not only focus on community development and involvement, but also implementation that is aligned and relevant to company policies, so CSR measurement is important and measurable so that companies have guidelines in CSR program policies.
 The idea of CSR is an important element for both companies and society, and the literature shows that the concept is gaining popularity. However, the current understanding is still limited to planning and evaluation for successful CSR implementation. This paper systematically reviews 268 articles published between 2017 and 2022 to bridge the existing knowledge in the field of CSR. This is achieved by mapping CSR implementation in companies. Finding that many studies are not aligned with companies' CSR objectives, this paper suggests the need for developmental research related to frameworks to analyze CSR implementation in general.