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| Type | Working Paper |
| Scope | Discipline-based scholarship |
| Title | Explicit corporate social responsibility disclosure: A textual analysis |
| Organization Unit | |
| Authors |
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| Language |
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| Institution | University of Zurich |
| Series Name | SSRN |
| Number | 3090976 |
| ISSN | 1556-5068 |
| Number of Pages | 42 |
| Date | 2019 |
| Abstract Text | In this paper, we investigate whether companies located in liberal market economies report more explicitly about specific CSR topics than firms located in coordinated market economies. For a sample of 3,384 CSR reports of European and US firms, we perform a textual analysis over the period 2008 – 2016. Our results confirm that companies located in LMEs report more explicitly about education and philanthropy; for parental leave and climate, we find a negative and significant association. We also find that CSR performance, size and report length are positively associated with the explicitness of our topic-specific CSR disclosure scores. Our results are robust to a variety of alternative measures. |
| Free access at | DOI |
| Digital Object Identifier | 10.2139/ssrn.3090976 |
| Other Identification Number | merlin-id:19045 |
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