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Yekini, Kemi (2023) 'CSR Disclosure, Quality Measurement of.' In: Idowu, Samuel, Schmidpeter, René, Capaldi, Nicholas, Zu, Liangrong, Del Baldo, Mara and Abreu, Rute, (eds.), Encyclopedia of Sustainable Management. Cham: Springer Nature.

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Abstract

Over the decades, there has been growing contention on how to define or measure disclosure quality. Scholars such as Beattie et al. (2004), Beretta and Bozzolan (2008), Yekini and Jallow (2012), and Yekini et al. (2015) all documented varied definition constructs and measurements of disclosure quality including describing disclosure quality as a problematic concept to construe. However, looking at disclosure quality from the perspective of the users of the reports, Yekini et al. (2021) provided a definition that looks at CSR disclosure quality from the context of sensemaking, arguing that the ability of users to draw meaning and the sense they can make out of the disclosed information should characterize the measure of quality (Yekini et al. 2021, pp. 879). Defining disclosure quality this way, therefore, raises some fundamental questions regarding the varied quantitative measures employed in previous studies.

Item Type: Book Chapters
SOAS Departments & Centres: Departments and Subunits > School of Finance & Management
ISBN: 9783030020064
Copyright Statement: This is the version of the article/chapter accepted for publication in Idowu, Samuel, Schmidpeter, René, Capaldi, Nicholas, Zu, Liangrong, Del Baldo, Mara and Abreu, Rute, (eds.), Encyclopedia of Sustainable Management. Cham: Springer Nature (2023). Re-use is subject to the publisher’s terms and conditions
DOI (Digital Object Identifier): https://doi.org/10.1007/978-3-030-02006-4_344-1
Date Deposited: 25 Feb 2023 11:09
URI: https://eprints.soas.ac.uk/id/eprint/38975
Related URLs: https://link.sp ... -1.pdf?pdf=core (Publisher URL)
https://link.sp ... 0-02006-4_344-1

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