Niklas Letmathe

2022

Although many researchers concerned corporate social responsibility reporting in terms of management accounting the existing literature fails to clearly explain the details of the integration within the management accounting department. Hence, this paper undertakes a systematic literature review to contribute to the existing literature by showing the considerations and implications for the management accounting department in terms of corporate social responsibility reporting in detail. This paper therefore explains the topic of corporate social responsibility reporting first and concludes about the considerations and implications afterwards. Additionally, this paper develops a framework which includes the considerations and implications for the management accounting department in terms of corporate social responsibility reporting by connecting three important facets. Finally, this paper also includes a clearly defined process that enables companies to correctly integrate corporate social responsibility reporting within the management accounting department based on the research within this paper and shows how this process can be used for corporate social responsibility reporting in practice through a practical example.