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Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone

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  1. Xiaoying Liang & Hongjun Wu, 2022. "Does the Tone in Corporate Social Responsibility Reports Misdirect Analysts’ Forecasts in China?," Sustainability, MDPI, vol. 14(24), pages 1-18, December.
  2. Ruiqian Xu & Jinchen Liu & Dongning Yang, 2023. "The Formation of Reputation in CSR Disclosure: The Role of Signal Transmission and Sensemaking Processes of Stakeholders," Sustainability, MDPI, vol. 15(12), pages 1-19, June.
  3. Rayed Obaid Hammoud AlObaid & Omar Al Farooque & Ameen Qasem, 2025. "Does disclosure of CSR activities improve corporate value? Moderating role of intellectual capital and COVID-19 pandemic," Palgrave Communications, Palgrave Macmillan, vol. 12(1), pages 1-18, December.
  4. Shu Hu & Chen Zhang & Yuanpu Ji & Chao Zhang, 2024. "Does environmental information disclosure tone affect corporate green innovation in China? Based on the institutional perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(5), pages 12239-12282, May.
  5. Yingzhao Xiao & Liuyang Xue & David Ahlstrom & Chundong Zheng & Xiling Hao, 2024. "To Conform or Not to Conform? The Role of Social Status and Firm Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 193(3), pages 655-677, September.
  6. Ahn, Minkwan & Jung, Doowon & Kim, Jeong-Taek & Lee, Woo-Jong & Sunwoo, Hee-Yeon, 2023. "Do more readable sustainability reports provide more value-relevant information to shareholders?," Finance Research Letters, Elsevier, vol. 57(C).
  7. Yiqiang Zhou & Lianghua Chen & Yan Zhang & Wan Li, 2024. "“Environmental disclosure greenwashing” and corporate value: The premium effect and premium devalue of environmental information," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2424-2438, May.
  8. Sudipta Bose & Sarowar Hossain & Abdus Sobhan & Karen Handley, 2022. "Does female participation in strategic decision‐making roles matter for corporate social responsibility performance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4109-4156, September.
  9. Wu, Di & Sun, Qian & Zhang, Wenyu & Xu, Guanghua & Chan, Kam C. & Qin, Jie, 2024. "Does information content of a corporate social responsibility report matter for stock mispricing? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  10. Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei, 2022. "Narrative disclosure tone: A review and areas for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
  11. Ni, Juan & Jin, Shuchang & Hu, Yi & Zhang, Lei, 2023. "Informative or distracting: CSR disclosure of peer firms and analyst forecast accuracy," International Review of Financial Analysis, Elsevier, vol. 87(C).
  12. Li, Dan & Li, Hong, 2025. "Socially responsible investment and fund performance: The moderating roles of mutual funds' operating environments," International Review of Financial Analysis, Elsevier, vol. 97(C).
  13. Kerstin Lopatta & Thomas Kaspereit & Sebastian A. Tideman & Anna R. Rudolf, 2022. "The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity," Journal of Business Economics, Springer, vol. 92(3), pages 429-465, April.
  14. Kuo Zhou & Xianghui Jin & Xinru Li & Yunqing Tao, 2024. "Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 274-291, January.
  15. Shuili Du & Assaad El Akremi & Ming Jia, 2023. "Quantitative Research on Corporate Social Responsibility: A Quest for Relevance and Rigor in a Quickly Evolving, Turbulent World," Journal of Business Ethics, Springer, vol. 187(1), pages 1-15, September.
  16. Schniederjans, Dara G. & Khalajhedayati, Mehrnaz, 2023. "Corporate Responsibility Communication and Score Trends: A Buyer and Supplier Perspective," International Journal of Production Economics, Elsevier, vol. 257(C).
  17. Philip Teng Lin & Yanhui Jin & Fei Gao & Ruifeng Yang & Qian Lin, 2023. "Institutional Investors, CSR Report Readability and the Moderating Role of ESG Performance," SAGE Open, , vol. 13(4), pages 21582440231, November.
  18. Jielin Jing & Jianling Wang & Zhuochen Hu, 2023. "Has corporate involvement in government-initiated corporate social responsibility activities increased corporate value?—Evidence from China’s Targeted Poverty Alleviation," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.
  19. Li Long & Chunze Wang & Min Zhang, 2025. "Does Social Media Pressure Induce Corporate Hypocrisy? Evidence of ESG Greenwashing from China," Journal of Business Ethics, Springer, vol. 197(2), pages 311-338, March.
  20. Ge, Chuanlu & Cheng, Hengsen & Niu, Qingrun & Yang, Miao, 2024. "The conjoint effects of corporate social responsibility performance and report tone on financial constraints: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 87(C).
  21. Wang, Yujie & Tsang, Albert & Xiang, Yi & Yao, Daifei (Troy), 2023. "Corporate social responsibility misconduct and formation of board interlocks," Journal of Financial Stability, Elsevier, vol. 67(C).
  22. Aluchna, Maria & Roszkowska-Menkes, Maria & Jastrzębska, Ewa & Bohdanowicz, Leszek, 2023. "Sustainability reporting as a social construct : the systematic literature review within socio-political view," Other publications TiSEM 2b64bf0e-2d46-469f-b19e-5, Tilburg University, School of Economics and Management.
  23. Jun Qi & Qinwei Chi & Ni Yang & Junyan Ouyang, 2023. "The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China," Australian Accounting Review, CPA Australia, vol. 33(4), pages 375-390, December.
  24. Altendorfer, Andreas, 2024. "Evidence on the incremental information content of concurrent financial and non-financial corporate disclosures," Finance Research Letters, Elsevier, vol. 60(C).
  25. Shuolei Xu & Fangjun Wang & Charles P. Cullinan & Nanyan Dong, 2022. "Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China," Australian Accounting Review, CPA Australia, vol. 32(2), pages 267-289, June.
  26. Ferjančič, Urša & Ichev, Riste & Lončarski, Igor & Montariol, Syrielle & Pelicon, Andraž & Pollak, Senja & Sitar Šuštar, Katarina & Toman, Aleš & Valentinčič, Aljoša & Žnidaršič, Martin, 2024. "Textual analysis of corporate sustainability reporting and corporate ESG scores," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  27. Wei, Fang & Yan, Siyao & Su, Daan & Zhang, Minyuan, 2024. "Management tone and corporate social responsibility: Evidence from Chinese listed companies' involvement in rural revitalization," Finance Research Letters, Elsevier, vol. 65(C).
  28. Wei, Yanlin & Zhang, Junrui & Cheng, Maoyong & Liu, Tingting, 2025. "Does data asset disclosure contribute to the market efficiency? Evidence from China," Research in International Business and Finance, Elsevier, vol. 73(PA).
  29. Daniela Nicoleta Sahlian & Adriana Florina Popa & Ștefania Amalia Nicoară & Corina Graziella Bâtcă-Dumitru, 2023. "Examining the Causality between Integrated Reporting and Stock Market Capitalization. The Case of the European Renewable Energy Equipment and Services Industry," Energies, MDPI, vol. 16(3), pages 1-12, January.
  30. Lu, Jun & Li, Wengui & Huang, Wei, 2024. "Corporate social responsibility and stock resilience to COVID-19: A contract theory perspective," International Review of Economics & Finance, Elsevier, vol. 89(PB), pages 12-29.
  31. del Río, Cristina & López-Arceiz, Francisco J. & Muga, Luis, 2023. "Do sustainability disclosure mechanisms reduce market myopia? Evidence from European sustainability companies," International Review of Financial Analysis, Elsevier, vol. 87(C).
  32. Raghavendra, Ananya Hadadi & Bala, Pradip Kumar & Mukherjee, Arindam, 2024. "Text mining analysis of retail and consumer service leaders' sustainability narratives: Are they actually true?," Journal of Retailing and Consumer Services, Elsevier, vol. 80(C).
  33. Zhou, Zhiyong & Wu, Yanhong & Xie, Qinghua, 2024. "Social responsibility, information technology, and high-quality development of mining enterprise using structural equation modeling (SEM)," Resources Policy, Elsevier, vol. 91(C).
  34. Zhou, Kuo & Qu, Zhi & Liang, Jiayang & Tao, Yunqing & Zhu, Mengting, 2024. "Threat or shield: Environmental administrative penalties and corporate greenwashing," Finance Research Letters, Elsevier, vol. 61(C).
  35. Ignatov, Konstantin, 2023. "When ESG talks: ESG tone of 10-K reports and its significance to stock markets," International Review of Financial Analysis, Elsevier, vol. 89(C).
  36. Mohammed Hossain & Yasean A. Tahat & Naser AbuGhazaleh, 2024. "Unlocking the Sustainable Workplace Equality Policy (SWEP): Evidence from an Emerging Country," Sustainability, MDPI, vol. 16(2), pages 1-22, January.
  37. Peng Hu & Xuming Li & Nian Li & Yiying Wang & Derek D. Wang, 2024. "Peeking into Corporate Greenwashing through the Readability of ESG Disclosures," Sustainability, MDPI, vol. 16(6), pages 1-23, March.
  38. Nejla Ould Daoud Ellili & Cemil Kuzey & Ali Uyar & Abdullah S. Karaman, 2024. "Moderating role of internal factors in corporate social responsibility reporting persistence and corporate market value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2878-2899, July.
  39. Wanli Li & Tiantian Yan & Yue Li & Ziqiao Yan, 2023. "Earnings management and CSR report tone: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1883-1902, July.
  40. Soliman, Marwa & Ben-Amar, Walid, 2022. "Corporate social responsibility orientation and textual features of financial disclosures," International Review of Financial Analysis, Elsevier, vol. 84(C).
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