{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,8,2]],"date-time":"2025-08-02T17:37:18Z","timestamp":1754156238541,"version":"3.41.2"},"reference-count":58,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2023,11,27]],"date-time":"2023-11-27T00:00:00Z","timestamp":1701043200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["SAMPJ"],"published-print":{"date-parts":[[2024,1,2]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>By providing a critical analysis of a recent literature review concerning environmental, social and governance (ESG) and corporate social responsibility (CSR) research in finance which was published in the <jats:italic>Journal of Corporate Finance<\/jats:italic> (Gillan <jats:italic>et al<\/jats:italic>., 2021), examining it in the light of several reviews on the same or similar lines of research, this paper aims to serve those who wish to do research in the CSR\/ESG\/corporate sustainability and the reporting thereof areas in finance.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>This note serves to comment on Gillan <jats:italic>et al<\/jats:italic>.\u2019s review.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>Irrespective of the merits of the review, it should not be used by newcomers to the research on CSR in corporate finance given that it provides a very biased view of it.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>This commentary serves the purpose of cautioning those interested in becoming acquainted with CSR-related research in corporate finance that the review on which it focuses should be used only as an entry point, given that it offers an incomplete and biased picture.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/sampj-05-2023-0269","type":"journal-article","created":{"date-parts":[[2023,11,24]],"date-time":"2023-11-24T00:38:15Z","timestamp":1700786295000},"page":"85-95","source":"Crossref","is-referenced-by-count":3,"title":["CSR research in corporate finance: a comment on Gillan <i>et al.<\/i>, \u201cfirms and social responsibility: a review of ESG and CSR research in corporate finance\u201d"],"prefix":"10.1108","volume":"15","author":[{"given":"Manuel Castelo","family":"Branco","sequence":"first","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2023,11,27]]},"reference":[{"key":"key2023122211475014700_ref01900","doi-asserted-by":"crossref","first-page":"101370","DOI":"10.1016\/j.jcorpfin.2018.05.003","article-title":"Corporate social responsibility versus 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