CSR Communication in the Age of AI: A Systematic Review Using the TCCM Framework and Insights from the Journal of Promotion Management

This systematic review synthesizes 53 Scopus-indexed articles (2017–January 2026) on AI-enabled CSR communication using the Theory–Context–Characteristics–Methodology (TCCM) framework, complemented by an interpretive layer of 18 articles from the Journal of Promotion Management (2020–2026). Three mediating mechanisms structure the field: operational transformation, legitimacy signaling, and stakeholder psychological appraisal. The findings reveal three cross-cutting tensions, namely an operational legitimacy paradox, a disclosure trust inversion, and an appraisal bottleneck, showing that communication outcomes depend on governance credibility and contextual fit rather than technical sophistication. The agenda anchors next-phase inquiry in Attribution Theory and Persuasion Knowledge Theory and prioritizes underrepresented emerging-market and B2B settings. For practitioners, governance visibility must precede disclosure volume if AI-mediated CSR communication is to generate authentic rather than symbolic legitimacy.