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Hamza, Sourour; Jarboui, Anis
Journal of financial reporting & accounting, 07/2022, Letnik: 20, Številka: 3/4Journal Article
Purpose The purpose of this paper is to investigate to what extent corporate social responsibility (CSR) is used as a symbolic strategy of greenwashing. Analyses focus on the relationship between CSR and disclosure tone management practice in sustainable reports derived from social impression management incentives. Design/methodology/approach This study is based on a sample of French listed firms (SBF 120) over a seven-year period (2010–2016), i.e. 539 firm-year observations. Findings Multivariate analysis indicates a significant relationship between CSR and disclosure tone management. The obtained results show that firms that are less concerned with tone management in sustainable reporting process consider more socially responsible issues. Findings support the socially substantive initiatives and the transparency perspective of CSR. Research limitations/implications The negative association between CSR and tone management highlights the firm’s transparency. However, there could be other discretionary practices which may determine impression management strategies. Thus, future research may consider other discretionary behavior associated with CSR to mislead users. Practical implications All actors (government, green-association, investors, etc.) interested in CSR and greenwashing issues have to bring initiatives to reinforce the monitoring and reporting procedures. Originality/value This study investigates the association between CSR and disclosure tone management for the French context since the specificity of its regulatory framework of CSR disclosure. Thus, corporate narrative reporting users may be required to consider impression management practices (i.e. tone management) and read between the lines.
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Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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Povezave do osebnih bibliografij avtorjev | Povezave do podatkov o raziskovalcih v sistemu SICRIS |
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Vir: Osebne bibliografije
in: SICRIS
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