Hoozée, Sophie; Maussen, Sophie; Vangronsveld, Perry - In: Sustainability Accounting, Management and Policy Journal 10 (2019) 3, pp. 570-591
Purpose: This paper aims to study the impact of readability of corporate social responsibility (CSR) information on its credibility as perceived by generalist versus specialist readers. It is hypothesized that the readability-credibility effect will be contingent on reader specialization....