What is it about?
This study examines how the gender of corporate social responsibility (CSR) leaders (as signers of the CSR reports) could affect two psychometric properties (i.e., solidarity and certainty) and the readability of the reports. We also investigate how these gender-based differences are associated with firms' future perceived social performance.
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Why is it important?
Our study highlights the value relevance of leveraging greater female representation in firms' CSR reporting leadership teams so as to help firms enhance their social objectives and signal their future social performance.
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This page is a summary of: Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance, Advances in Accounting, June 2020, Elsevier,
DOI: 10.1016/j.adiac.2020.100475.
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