CSR Reporting Substantiveness and Third-party Raters' Perception : the Mechanisms of Report Modification and Comprehensiveness

Research output: Chapters, Conference Papers, Creative and Literary Works (RGC: 12, 32, 41, 45)32_Refereed conference paper (with ISBN/ISSN)peer-review

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Detail(s)

Original languageEnglish
Title of host publicationANNUAL GSOM EMERGING MARKETS CONFERENCE 2020
Subtitle of host publicationCONFERENCE BOOK
EditorsYury E. Blagov, Andrei Yu. Panibratov, Marina O. Latukha
Pages25-32
Publication statusPublished - Nov 2020

Conference

Title7th International GSOM Emerging Markets Conference (ESM 2020)
LocationVirtual
PlaceRussian Federation
CitySt. Petersburg
Period11 - 21 November 2020

Abstract

In the situation where the rapid adoption of CSR reporting practice is accompanied by troubling reporting quality and information asymmetry, stakeholders increasingly rely on third-party ratings to comprehend firms’ CSR disclosure quality. Drawing on the elaboration likelihood model, we illustrate that although firms increasingly enrich their CSR reports with new information, the mechanism of how third-party raters would perceive such engagement is mixed. While the form-based report comprehensiveness that extends a consistent gesture of stakeholder communication can trigger favorable evaluation. We further found that third-party ratings can be affected by firms’ contextual
non-CSR information raters choose to bechmark firms’ reporting performance. The findings raise concerns for third-party assessment validity and accountability.

Research Area(s)

  • CSR Reporting Substantiveness, Third-party Rating, Report Modification, Report Comprehensiveness, Elaboration Likelihood Model

Bibliographic Note

Information for this record is supplemented by the author(s) concerned.

Citation Format(s)

CSR Reporting Substantiveness and Third-party Raters' Perception : the Mechanisms of Report Modification and Comprehensiveness. / Pang, Xue; Lo, Carlos Wing-Hung; Liu, Ning.

ANNUAL GSOM EMERGING MARKETS CONFERENCE 2020: CONFERENCE BOOK. ed. / Yury E. Blagov; Andrei Yu. Panibratov; Marina O. Latukha. 2020. p. 25-32.

Research output: Chapters, Conference Papers, Creative and Literary Works (RGC: 12, 32, 41, 45)32_Refereed conference paper (with ISBN/ISSN)peer-review