Document Type : Research Article

Author

• Maher Jeriji

Abstract

Corporate social responsibility (CSR) reporting should reduce information asymmetry and
provide an accurate picture of overall company performance. However, managers do not
hesitate to adopt less transparent communication strategies, especially when the legitimacy of
their companies is threatened. This raises the question of the usefulness of CSR reporting
from the perspective of the various stakeholders. This is especially challenging as managers
can choose between reporting quantitative and narrative CSR information, as well as
information that may have a positive impact on society and other harmful (negative)
information

Keywords

• corporate social responsibility (CSR) reporting
• CSR communication strategy
• quantitative vs. narrative CSR information
• positive vs. negative CSR information