The DOI matches its Crossref record; 6 of the 6 references it cites were found in a registry or an index.
CSR Performance and the Readability of CSR Reports: Too Good to be True?
Abstract
Using a manually collected sample of 331 corporate social responsibility (CSR) reports issued by US public companies, we examine the relationship between the CSR performance and the readability of CSR reports. We adopt three indices – Fog, Kincaid, and Flesch – to measure the readability of CSR reports and draw upon two databases – ESG and KLD – to measure CSR performance from both environmental and social perspectives. The results show a significant positive relationship between CSR performance and the readability of CSR reports, indicating that companies with stronger CSR performance are more likely to have CSR reports with higher readability. Further, the association of the readability of CSR reports with social performance is stronger than with environmental performance. This study helps investors more comprehensively evaluate the CSR information disclosed on CSR reports. Our results also point to the importance of regulating the narrative disclosure of CSR information, especially social performance. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
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Corporate Social Responsibility, Customer Satisfaction, and Market Value
Luo, X., & Bhattacharya, C. B. (2006) · Journal of Marketing · doi:10.1509/jmkg.70.4.001 · Cited by 3,439
Corporate social responsibility and shareholder reaction: The environmental awareness of investors
Flammer, C. (2013) · Academy of Management Journal · doi:10.5465/amj.2011.0744 · Cited by 1,744
Greenwash: Corporate Environmental Disclosure under Threat of Audit
Lyon, T. P., & Maxwell, J. W. (2011) · Journal of Economics & Management Strategy · doi:10.1111/j.1530-9134.2010.00282.x · Cited by 1,569
Difference in degrees: CEO characteristics and firm environmental disclosure
Lewis, B. W., Walls, J. L., & Dowell, G. W. S. (2014) · Strategic Management Journal · doi:10.1002/smj.2127 · Cited by 713
A statistical model for scientific readability
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Virtual agents and flow experience: an empirical examination of AI-powered chatbots
Baabdullah, A. M., Alalwan, A. A., Algharabat, R. S., Metri, B., & Rana, N. P. (2022) · Technological Forecasting and Social Change · doi:10.1016/j.techfore.2022.121772 · Cited by 171
Sustainability reporting and greenwashing: A bibliometrics assessment in G7 and non-G7 nations
Sundarasen, S., Zyznarska-Dworczak, B., & Goel, S. (2024) · Cogent Business & Management · doi:10.1080/23311975.2024.2320812 · Cited by 39
Janik, A., & Ryszko, A. (2025) · Sustainability · doi:10.3390/su18010017 · Cited by 28
CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index
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Metadata
- Authors
- Wang, Z., Hsieh, T., & Sarkis, J.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2017-07-04
- Volume
- 25
- Issue
- 1
- Pages
- 66-79
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2730484334
- Cited by
- 356
- References
- 6
- FWCI
- 32.18
- Type
- journal article
- Language
- en
- Open access
- closed
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