Summary of results of the literature review
| Audit committee characteristics | CSR reporting | CSR performance | CSR assurance | Total | |
|---|---|---|---|---|---|
| Presence | (+) (−) (+/−) | 4 1 0 | 1 0 0 | 0 0 0 | 5 1 0 |
| Composition | (+) (−) (+/−) | 24 7 16 | 15 2 3 | 10 0 0 | 49 9 19 |
| Resources, incentives and diligence | (+) (−) (+/−) | 21 0 14 | 4 0 2 | 3 0 4 | 28 0 20 |
| Total | (+) (−) (+/−) | 49 8 30 | 20 2 5 | 13 0 4 | |
| Audit committee characteristics | CSR reporting | CSR performance | CSR assurance | Total | |
|---|---|---|---|---|---|
| Presence | (+) | 4 | 1 | 0 | 5 |
| Composition | (+) | 24 | 15 | 10 | 49 |
| Resources, incentives and diligence | (+) | 21 | 4 | 3 | 28 |
| Total | (+) | 49 | 20 | 13 | |
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