Credibility of CSR disclosures

Our experimental study reveals that in contrast to specialist readers, generalist readers perceive plain language CSR information as more credible than CSR information written in difficult language. Credibility of CSR information may thus be perceived differently by readers depending on their specialization.

Hoozée, S., Maussen, S., Vangronsveld, P., forthcoming. The impact of readability of corporate social responsibility information on credibility as perceived by generalist versus specialist readers. Sustainability Accounting, Management and Policy Journal.

Sophie Maussen & Sophie Hoozée


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