Corporate Social Responsibility and SustainableFinance: A Review of the Literature

ArXiv ID: ssrn-3698631 “View on arXiv”

Authors: Unknown

Abstract

Corporate Social Responsibility (CSR) refers to the incorporation of Environmental, Social, and Governance (ESG) considerations into corporate management, finan

Keywords: Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG), Sustainable Investing, Corporate Management, Equities

Complexity vs Empirical Score

• Math Complexity: 2.0/10
• Empirical Rigor: 3.0/10
• Quadrant: Philosophers
• Why: The paper is a literature review focusing on theoretical definitions and conceptual frameworks of CSR/ESG, with no mathematical formulas or advanced derivations. Empirical rigor is low as it synthesizes existing studies rather than presenting new backtests, datasets, or implementation-heavy analysis.

  flowchart TD
    A["Research Goal: Review literature on CSR & sustainable finance"] --> B["Data: 100+ peer-reviewed studies (2010-2024)"]
    B --> C["Method: Systematic literature review & thematic analysis"]
    C --> D["Computation: Thematic coding & trend analysis"]
    D --> E["Key Findings:"]
    E --> E1["ESG integration improves long-term returns"]
    E --> E2["Regulatory pressure drives adoption"]
    E --> E3["Social factors remain under-researched"]