CSR Disclosure, Quality Measurement of

Yekini, Kemi

Abstract

Over the decades, there has been growing contention on how to define or measure disclosure quality. Scholars such as Beattie et al. (2004), Beretta and Bozzolan (2008), Yekini and Jallow (2012),
and Yekini et al. (2015) all documented varied definition constructs and measurements of disclosure quality including describing disclosure quality as a problematic concept to construe. However, looking at disclosure quality from the perspective of the users of the reports, Yekini et al. (2021) provided a definition that looks at CSR disclosure quality from the context of sensemaking, arguing that the ability of users to draw meaning and the sense they can make out of the disclosed information should characterize the measure of quality (Yekini et al. 2021, pp. 879). Defining disclosure quality this way, therefore, raises some fundamental questions regarding the varied quantitative measures employed in previous studies.

Citation

Yekini, K. (2023). CSR Disclosure, Quality Measurement of. In S. Idowu, R. Schmidpeter, N. Capaldi, L. Zu, M. Del Baldo, & R. Abreu (Eds.), Encyclopedia of Sustainable Management. Springer Nature. https://doi.org/10.1007/978-3-030-02006-4_344-1

• Acceptance Date: Jun 19, 2022
• Publication Date: Feb 16, 2023
• Deposit Date: Feb 25, 2023
• Publicly Available Date: Feb 25, 2023
• Book Title: Encyclopedia of Sustainable Management
• ISBN: 9783030020064
• DOI: https://doi.org/10.1007/978-3-030-02006-4_344-1
• Related Public URLs: https://link.springer.com/content/pdf/10.1007/978-3-030-02006-4_344-1.pdf?pdf=core; https://link.springer.com/referenceworkentry/10.1007/978-3-030-02006-4_344-1