About this document

CSR Disclosure and Performance Analysis by Agus Wijaya is a document available to read on EtoBox.

This document summarizes a study that assesses the relationship between social and environmental performance and the complexity of corporate social responsibility (CSR) reports. The study analyzes CSR reports from large U.S. companies to test the hypotheses that better CSR performance is associated with more readable and longer CSR reports, while less readable reports indicate attempts to obscure poor performance. The results show that increased CSR disclosure, more readable reports, and longer reports are

Author

Agus Wijaya

Language

EN