Assessing the Quality of Corporate Social Responsibility disclosure

Tai Ming Edmund Wut; Wai Man Ip

Assessing the Quality of Corporate Social Responsibility disclosure

Division of Business and Hospitality Management (BHM)

Research output: Contribution to journal › Article › peer-review

Abstract

The purpose of this paper is to propose a new assessment
framework on corporate social responsibility (CSR) disclosure. The
study examines existing CSR disclosure standards and literature.
The new assessment on CSR disclosure contains user-specific
qualities; primary decision-specific qualities like relevance and
reliability (verifiability); secondary and interactive quality like
comparability and reliability (neutrality) and; the threshold for
recognition like materiality and conservatism. This is one of the
first studies to examine the quality of CSR/ESG disclosure rather
than the quantity of CSR/ESG information provided.

Original language	English
Pages (from-to)	311-326
Journal	International Journal of Innovation, Creativity and Change
Volume	15
Issue number	6
Publication status	Published - 2021

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Cite this

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title = "Assessing the Quality of Corporate Social Responsibility disclosure",

abstract = "The purpose of this paper is to propose a new assessment framework on corporate social responsibility (CSR) disclosure. The study examines existing CSR disclosure standards and literature. The new assessment on CSR disclosure contains user-specific qualities; primary decision-specific qualities like relevance and reliability (verifiability); secondary and interactive quality like comparability and reliability (neutrality) and; the threshold for recognition like materiality and conservatism. This is one of the first studies to examine the quality of CSR/ESG disclosure rather than the quantity of CSR/ESG information provided.",

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year = "2021",

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AU - Wut, Tai Ming Edmund

AU - Ip, Wai Man

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AB - The purpose of this paper is to propose a new assessment framework on corporate social responsibility (CSR) disclosure. The study examines existing CSR disclosure standards and literature. The new assessment on CSR disclosure contains user-specific qualities; primary decision-specific qualities like relevance and reliability (verifiability); secondary and interactive quality like comparability and reliability (neutrality) and; the threshold for recognition like materiality and conservatism. This is one of the first studies to examine the quality of CSR/ESG disclosure rather than the quantity of CSR/ESG information provided.

M3 - Article

SN - 2201-1323

VL - 15

SP - 311

EP - 326

JO - International Journal of Innovation, Creativity and Change

JF - International Journal of Innovation, Creativity and Change

IS - 6

ER -

Assessing the Quality of Corporate Social Responsibility disclosure

Abstract

UN SDGs

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