The Effect of Corporate Social Responsibility Performance on the Readability of CSR Using Firm Size, Bussiness Complexity, Leverage, Growth, and CEO’S Characteristics as Control Variables

DOI

10.2991/aebmr.k.200309.008How to use a DOI?

Keywords

readability, CSR, CSR disclosure, obfuscation practice

Abstract

Using a manually collected sample of 49 corporate social responsibility (CSR) reports issued by Indonesian public companies, this study examines the relationship between the CSR performance and the readability of CSR reports. The study adopts the Fog index to measure the readability of CSR reports and standards of GRI to measure CSR performance from economic, environmental and social perspectives. The results show an insignificant relationship between CSR performance and the readability of CSR reports, indicating that companies in Indonesia are less to tend to obfuscate their narrative disclosures which are the main reason for doing the green wash practice. This study helps investors more comprehensively evaluate the CSR information disclosed on CSR reports. Our results also point to the phenomenon that happened in Indonesia that CSR both in quality and quantity improves from time to time.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Icuk Rangga Bawono
AU  - Diana Supriati
AU  - Leonart Edo Adrianus Hasugian
PY  - 2020
DA  - 2020/03/12
TI  - The Effect of Corporate Social Responsibility Performance on the Readability of CSR Using Firm Size, Bussiness Complexity, Leverage, Growth, and CEO’S Characteristics as Control Variables
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 33
EP  - 35
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.008
DO  - 10.2991/aebmr.k.200309.008
ID  - Bawono2020
ER  -