CORPORATE SOCIAL RESPONSIBILITY REPORTING: DOES WRITING STYLE MATTER?

This study offers an extension of Harjoto, Laksmana and Lee (2020) by presenting a descriptive comparison gender differences in writing style, how they impact the choice words readability corporate social responsibility (CSR) reports. We examine readability, solidarity, certainty CSR find that female leaders use style conveys greater solidarity with their audience, thereby making better connection stakeholders. These reports are also more readable than those written male counterparts. The attributes but not certainty, turn positively related to future performance. In comparison, for issued signers, we which is associated firms’ financial Overall, findings show important issue both firms investors consider.
 JEL Classification Codes: M4, Q5, Z1.