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 connect...

How can we account for differences in the extent of risk disclosure among companies? The paper expands existing explanations by claiming that corporate reporting is not just financial but also political communication. presented empirical analysis how corporations disclose Brexit-related uncertainties suggests a part company’s holistic conversation with multiple audiences society (e.g. politicia...