...Sophie Hoozée; Sophie Maussen; Perry Vangronsveld 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...

...Renzo Mori Junior; Peter Best Purpose Previous studies have argued that the incapacity of the majority of SR stakeholders to identify the different types of assurance processes contributes to the existence of an expectation–performance gap and affects the credibility of such reports. To improve...