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CSR Performance and the Readability of CSR Reports: Too Good to be True?

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  1. Zhang, Jintao & Lei, Xinghui & Su, Taoyong & Tang, Li, 2022. "The effect of a list: How firms on key pollution supervisory list disclose environmental information?," Finance Research Letters, Elsevier, vol. 47(PA).
  2. Isaiah Oino & Jonathan Liu, 2022. "Do Female Board Members Influence Corporate Social Responsibility Performance?," IIM Kozhikode Society & Management Review, , vol. 11(2), pages 195-206, July.
  3. Nicolás Gambetta & Laura Sierra‐García & María Antonia García‐Benau & Josefina Novejarque‐Civera, 2023. "The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type," Australian Accounting Review, CPA Australia, vol. 33(2), pages 114-134, June.
  4. Khan, Muhammad Arif & Khan, Ashraf & Hassan, M. Kabir & Maraghini, Maria Pia, 2024. "Market response to environmental social and governance performance: A global analysis," Research in International Business and Finance, Elsevier, vol. 67(PA).
  5. Mochales, Gerardo & Blanch, Javier, 2022. "Unlocking the potential of CSR: An explanatory model to determine the strategic character of CSR activities," Journal of Business Research, Elsevier, vol. 140(C), pages 310-323.
  6. Zhe Ji & Radouane Abdoune, 2023. "Corporate Social Responsibility Disclosure and Performance in China: Does the Background of Foreign Women Directors Matter?," Sustainability, MDPI, vol. 15(13), pages 1-23, June.
  7. Isabel‐Maria García‐Sánchez & Nazim Hussain & Sana Akbar Khan & Jennifer Martínez‐Ferrero, 2020. "Managerial entrenchment, corporate social responsibility, and earnings management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1818-1833, July.
  8. Rajesh, R. & Rajeev, A. & Rajendran, Chandrasekharan, 2022. "Corporate social performances of firms in select developed economies: A comparative study," Socio-Economic Planning Sciences, Elsevier, vol. 81(C).
  9. Muhammad Farrukh & Muhammad Sajid & Jason Wai Chow Lee & Imran Ahmed Shahzad, 2020. "The perception of corporate social responsibility and employee engagement: Examining the underlying mechanism," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 760-768, March.
  10. Janine Hobeika & Insaf Khelladi & Mehmet A. Orhan, 2022. "Analyzing the corporate social responsibility perception from customer relationship quality perspective. An application to the retail banking sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 2053-2064, November.
  11. 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.
  12. José Luis Vázquez-Burguete & Oscar Licandro & Luis Camilo Ortigueira-Sánchez & Patricia Correa, 2024. "Do Enterprises That Publish Sustainability Reports Have a Better Developed Environmental Responsibility and Are They More Transparent?," Sustainability, MDPI, vol. 16(14), pages 1-21, July.
  13. Ali Uyar & Cemil Kuzey & Merve Kilic & Abdullah S. Karaman, 2021. "Board structure, financial performance, corporate social responsibility performance, CSR committee, and CEO duality: Disentangling the connection in healthcare," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1730-1748, November.
  14. Amrou Awaysheh & Randall A. Heron & Tod Perry & Jared I. Wilson, 2020. "On the relation between corporate social responsibility and financial performance," Strategic Management Journal, Wiley Blackwell, vol. 41(6), pages 965-987, June.
  15. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
  16. Isabel‐María García‐Sánchez & Beatriz Aibar‐Guzmán & Cristina Aibar‐Guzmán & Tânia‐Cristina Azevedo, 2020. "CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1565-1577, July.
  17. René P. Orij & Saif Rehman & Hashim Khan & Faisal Khan, 2021. "Is CSR the new competitive environment for CEOs? The association between CEO turnover, corporate social responsibility and board gender diversity: Asian evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 731-747, March.
  18. Simone Pizzi & Francesco Rosati & Andrea Venturelli, 2021. "The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 404-421, January.
  19. Francesca Bernini & Fabio La Rosa, 2024. "Research in the greenwashing field: concepts, theories, and potential impacts on economic and social value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 405-444, June.
  20. Cao, Shaopeng & Yao, Hongjiang & Zhang, Min, 2023. "CSR gap and firm performance: An organizational justice perspective," Journal of Business Research, Elsevier, vol. 158(C).
  21. James Costantini & Kyoka Costantini, 2022. "Communications on Sustainability in the Apparel Industry: Readability of Information on Sustainability on Apparel Brands’ Web Sites in the United Kingdom," Sustainability, MDPI, vol. 14(20), pages 1-10, October.
  22. Youtang Zhang & Hagos Mesfin Berhe, 2022. "The Impact of Green Investment and Green Marketing on Business Performance: The Mediation Role of Corporate Social Responsibility in Ethiopia’s Chinese Textile Companies," Sustainability, MDPI, vol. 14(7), pages 1-24, March.
  23. Shuili Du & Kun Yu, 2021. "Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone," Journal of Business Ethics, Springer, vol. 172(2), pages 253-274, August.
  24. Xingping Jia, 2020. "Corporate social responsibility activities and firm performance: The moderating role of strategic emphasis and industry competition," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 65-73, January.
  25. Barbaglia, Martina & Bianchini, Roberto & Butticè, Vincenzo & Elia, Stefano & Mariani, Marcello M., 2023. "The role of environmental sustainability in the relocation choices of MNEs: Back to the home country or welcome in a new host country?," Journal of International Management, Elsevier, vol. 29(5).
  26. Eugene Kang & Nguyen Bao Lam, 2023. "The impact of environmental disclosure on initial public offering underpricing: Sustainable development in Singapore," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 119-133, January.
  27. Ali Uyar & Simone Pizzi & Fabio Caputo & Cemil Kuzey & Abdullah S. Karaman, 2022. "Do shareholders reward or punish risky firms due to CSR reporting and assurance?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1596-1620, July.
  28. Miguel Pombinho & Ana Fialho & Jorge Novas, 2023. "Readability of Sustainability Reports: A Bibliometric Analysis and Systematic Literature Review," Sustainability, MDPI, vol. 16(1), pages 1-21, December.
  29. Nicola Raimo & Filippo Vitolla & Valentina Minutiello & Arcangelo Marrone & Patrizia Tettamanzi, 2022. "Readability of integrated reports: Evidence from worldwide adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 524-534, May.
  30. Camélia Radu & Nadia Smaili, 2021. "Corporate performance patterns of Canadian listed firms: Balancing financial and corporate social responsibility outcomes," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 3344-3359, November.
  31. Zhang, Jintao & Su, Taoyong & Meng, Li, 2024. "Retreat in order to advance: Environmental performance below legality aspiration and corporate disclosure strategy," International Review of Financial Analysis, Elsevier, vol. 93(C).
  32. Karaman, Abdullah S. & Orazalin, Nurlan & Uyar, Ali & Shahbaz, Muhammad, 2021. "CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?," Energy Policy, Elsevier, vol. 149(C).
  33. Suhaily Hasnan & Mohamad Zakwan Zabidi Adil Zaibidai Ad & Muhammad Haziq Danial Mohd Farmy & Muhammad Irfan Anuar & Muhammad Zulhelmy Mohd Nazri & Amir Rayyan Muhammad Shaifuddin, 2023. "Factors Affecting Corporate Environmental, Social and Governance (ESG) Reporting: A Literature Review," Accounting and Finance Research, Sciedu Press, vol. 12(4), pages 1-13, November.
  34. Adriana Barbeito‐Caamaño & Ricardo Chalmeta, 2020. "Using big data to evaluate corporate social responsibility and sustainable development practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2831-2848, November.
  35. Peter M. Clarkson & Jordan Ponn & Gordon D. Richardson & Frank Rudzicz & Albert Tsang & Jingjing Wang, 2020. "A Textual Analysis of US Corporate Social Responsibility Reports," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 3-34, March.
  36. Maha Alandejani & Habiba Al-Shaer, 2023. "Macro Uncertainty Impacts on ESG Performance and Carbon Emission Reduction Targets," Sustainability, MDPI, vol. 15(5), pages 1-15, February.
  37. Jia, Jing & Li, Zhongtian, 2022. "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  38. Matteo Corciolani & Federica Nieri & Annamaria Tuan, 2020. "Does involvement in corporate social irresponsibility affect the linguistic features of corporate social responsibility reports?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 670-680, March.
  39. Ritika Gupta & Pankaj Kumar, 2022. "Corporate social responsibility disclosure: a study on NIFTY 100 companies," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 27(4), pages 492-515.
  40. Víctor Amor‐Esteban & María Purificación Galindo‐Villardón & Isabel‐María García‐Sánchez, 2020. "Bias in composite indexes of CSR practice: An analysis of CUR matrix decomposition," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1914-1936, July.
  41. 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.
  42. Kevin Koh & Heather Li & Yen H. Tong, 2023. "Corporate social responsibility (CSR) performance and stakeholder engagement: Evidence from the quantity and quality of CSR disclosures," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 504-517, March.
  43. 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.
  44. Irfan Hameed & Zeeshan Hyder & Muhammad Imran & Kashif Shafiq, 2021. "Greenwash and green purchase behavior: an environmentally sustainable perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(9), pages 13113-13134, September.
  45. Yasir Hayat Mughal & Mahad Jehangir & Muzzamil Khan & Mehran Saeed, 2021. "Nexus between corporate social responsibility and firm’s performance: A panel data approach," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 3173-3188, April.
  46. 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.
  47. Jyotirani Gupta & Niladri Das, 2022. "Multidimensional corporate social responsibility disclosure and financial performance: A meta‐analytical review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 731-748, July.
  48. Baabdullah, Abdullah M. & Alalwan, Ali Abdallah & Algharabat, Raed S. & Metri, Bhimaraya & Rana, Nripendra P., 2022. "Virtual agents and flow experience: An empirical examination of AI-powered chatbots," Technological Forecasting and Social Change, Elsevier, vol. 181(C).
  49. Silvia Ruiz-Blanco & Silvia Romero & Belen Fernandez-Feijoo, 2022. "Green, blue or black, but washing–What company characteristics determine greenwashing?," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(3), pages 4024-4045, March.
  50. Govindan, Kannan & Kilic, Merve & Uyar, Ali & Karaman, Abdullah S., 2021. "Drivers and value-relevance of CSR performance in the logistics sector: A cross-country firm-level investigation," International Journal of Production Economics, Elsevier, vol. 231(C).
  51. Hyejoon Rim & Jisu Kim & Chuqing Dong, 2019. "A cross‐national comparison of transparency signaling in corporate social responsibility reporting: The United States, South Korea, and China cases," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1517-1529, November.
  52. 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.
  53. 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).
  54. Luca Marrucci & Tiberio Daddi & Fabio Iraldo, 2023. "Institutional and stakeholder pressures on organisational performance and green human resources management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 324-341, January.
  55. Zhongtian Li & Jing Jia & Larelle J. Chapple, 2022. "Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(3), pages 786-816, February.
  56. Ehsanul Huda Chowdhury & Brita Backlund Rambaree & Gloria Macassa, 2021. "CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective," Sustainability, MDPI, vol. 13(3), pages 1-10, January.
  57. Nicolás Gambetta & Laura Sierra García & María Antonia García Benau & Josefina Novejarque Civera, 2022. "The informative value of Key Audit Matters in the audit report," Documentos de Investigación 129, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
  58. Albertina Paula Monteiro & Isabel-María García-Sánchez & Beatriz Aibar-Guzmán, 2022. "Labour Practice, Decent Work and Human Rights Performance and Reporting: The Impact of Women Managers," Journal of Business Ethics, Springer, vol. 180(2), pages 523-542, October.
  59. María Consuelo Pucheta‐Martínez & Blanca López‐Zamora, 2018. "Engagement of directors representing institutional investors on environmental disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1108-1120, November.
  60. Yamina Chouaibi & Ghazi Zouari, 2022. "The effect of corporate social responsibility practices on real earnings management: evidence from a European ESG data," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(1), pages 11-30, March.
  61. Pedro Cuesta‐Valiño & Pablo Gutiérrez Rodríguez & Estela Núñez‐Barriopedro, 2019. "The impact of corporate social responsibility on customer loyalty in hypermarkets: A new socially responsible strategy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 761-769, July.
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