Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/162735
Title: Corporate social responsibility (CSR) performance and stakeholder engagement: evidence from the quantity and quality of CSR disclosures
Authors: Koh, Kevin
Li, Heather
Tong, Yen Hee
Keywords: Business::Operations management
Issue Date: 2022
Source: Koh, K., Li, H. & Tong, Y. H. (2022). Corporate social responsibility (CSR) performance and stakeholder engagement: evidence from the quantity and quality of CSR disclosures. Corporate Social Responsibility and Environmental Management. https://dx.doi.org/10.1002/csr.2370
Project: RG64/16
Journal: Corporate Social Responsibility and Environmental Management
Abstract: With increasing stakeholders' demand for information on corporate social responsibility (CSR) performance and a growing number of firms issuing standalone CSR reports, this study examines the relation between CSR performance and the quantity and quality of CSR disclosures. Drawing on signaling and political legitimacy theories of information disclosure and using a US sample of 2774 standalone CSR reports from 2003 to 2015, we find better CSR performing firms issue longer CSR reports and provide incremental information in their CSR reports relative to their annual financial reports. Furthermore, the textual content in their CSR reports is less focused on short-term issues, reflecting higher disclosure quality. In contrast, poor CSR performing firms tend exhibit lower disclosure quality as their CSR reports use more uncertain words. Our study contributes to the understanding of how CSR performance affect stakeholder engagement through the characteristics of textual content in standalone CSR reports.
URI: https://hdl.handle.net/10356/162735
ISSN: 1535-3958
DOI: 10.1002/csr.2370
Rights: © 2022 ERP Environment and John Wiley & Sons Ltd..All rights reserved. This paper was published in Corporate Social Responsibility and Environmental Management and is made available with permission of ERP Environment and John Wiley & Sons Ltd.
Fulltext Permission: embargo_20240831
Fulltext Availability: With Fulltext
Appears in Collections:NBS Journal Articles

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