Institutional Investors, CSR Report Readability and the Moderating Role of ESG Performance
This study examines the impact of institutional investors on the readability of corporate social responsibility (CSR) reports in the Chinese polluting industry. All available CSR reports in the listed polluting industries in China from 2010 to 2019 are analyzed to develop a readability score for eac...
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2023-11-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440231208514 |