... the readability of their corporate social responsibility (CSR) reports, thereby promoting greater transparency and stakeholder engagement. Design/methodology/approach Using a Spanish sample from 2018 to 2022, our main findings indicate that socially responsible investment (SRI) ownership is associated...

...Richard Fisher; Chris J. van Staden; Glenn Richards Purpose The purpose of this paper is to investigate: how dimensions of tone vary across different forms of corporate accountability narrative; the impact of tone on readability; and the determinants of tone, including consideration of its use...

... the readability and accessibility of integrated reports, an issue magnified by the IIRC’s continual commitment to clear and readable report language, and its intention for IR to become the corporate reporting norm. Design/methodology/approach In a whole text software facilitated analysis, the study utilises...