Skip to main content

Research Repository

Advanced Search

CSR Disclosure, Quality Measurement of

Yekini, Kemi

CSR Disclosure, Quality Measurement of Thumbnail


Authors



Contributors

Samuel Idowu
Editor

René Schmidpeter
Editor

Nicholas Capaldi
Editor

Liangrong Zu
Editor

Mara Del Baldo
Editor

Rute Abreu
Editor

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

Files

Quality+Measurement+of+CSR+Disclosure.edited.pdf (190 Kb)
PDF

Copyright Statement
This is the version of the article/chapter accepted for publication in Idowu, Samuel, Schmidpeter, René, Capaldi, Nicholas, Zu, Liangrong, Del Baldo, Mara and Abreu, Rute, (eds.), Encyclopedia of Sustainable Management. Cham: Springer Nature (2023). Re-use is subject to the publisher’s terms and conditions





You might also like



Downloadable Citations