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Article
Publication date: 26 June 2019

Sophie Hoozée, Sophie Maussen and Perry Vangronsveld

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…

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Abstract

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.

Design/methodology/approach

To test the hypothesis, a quasi-experiment with a 2 (readability) × 2 (reader specialization) design was conducted.

Findings

Overall, the results lead to the conclusion that using plain language in CSR disclosures may be beneficial for their credibility as perceived by generalist readers thanks to their higher perceived truthfulness (one specific sub-dimension of credibility). Specialist readers’ perceived credibility, on the other hand, is not influenced by the enhanced readability resulting from plain language.

Research limitations/implications

Student participants were used. The results may not be generalizable to practitioners with different levels of exposure to, familiarity with, and understanding of CSR disclosures.

Practical implications

Given the lack of credibility of CSR disclosures, insight into perceived credibility antecedents is important. This study may be considered as a first step toward informing reporting standards regarding the inclusion of more detailed guidance on how corporations should formulate their CSR information to increase its perceived credibility.

Originality/value

The results suggest that enhanced readability may improve the potential of CSR reports as legitimacy tools for generalist readers. The direct examination of readers complements prior studies on CSR reporting quality and the language used in CSR disclosures.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 3
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 9 March 2022

Lies Bouten and Sophie Hoozée

While prior control studies typically focus on organizations with an instrumental approach to corporate sustainability, this study concentrates on organizations with an…

638

Abstract

Purpose

While prior control studies typically focus on organizations with an instrumental approach to corporate sustainability, this study concentrates on organizations with an integrative approach, as the latter is needed to address the grand challenge of sustainable development. As such organizations do not single out the financial objective as the dominant one, they pursue a hybrid mission. This study investigates how a control package can be designed that ensures the persistence of such a hybrid mission.

Design/methodology/approach

A case study is undertaken at a luxury hotel chain in which a financial and an environmental objective are continuously balanced. Self-determination theory is used to substantiate insights into how psychological need-supportive controls can be designed at all organizational levels.

Findings

This study highlights how controls are not only needed to direct staff behaviour towards the environmental objective but also to ensure that staff at all organizational levels prioritize the objectives in such way that the hybrid mission can be sustained. Besides structural differentiation and centralization of decision-making, the case organization designed need-supportive controls to foster staff's internalization of the environmental objective and value as well as of the integrative approach.

Social implications

As the need-supportive socialization process fostered staff's integration of the environmental value, this study highlights the transformational potential of controls.

Originality/value

This study provides a unique account of a control package directing staff behaviour towards the balancing of multiple objectives.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 8
Type: Research Article
ISSN: 0951-3574

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