 CSR Decoupling and Assurance of CSR Reports: Do Combinations of Level, Scope, and Assurance Provider Matter?Geert Braam, Florian Habermann and Sam Drissen Corporate Social Responsibility and Environmental Management, 2025, vol. 32, issue 6, 8065-8081 Abstract: In response to growing concerns about the credibility of corporate social responsibility (CSR) reports, this study examines the relationship between external assurance on CSR reports and CSR decoupling. Specifically, we explore how combinations of the level and scope of assurance, and the type of assurance provider are associated with a reduction in CSR decoupling. Using an international sample of publicly listed firms, we find that CSR decoupling is significantly reduced when firms obtain reasonable assurance together with either a broad assurance scope or an assurance provider from the auditing profession. These results suggest that reasonable assurance provides a necessary foundation for reducing CSR decoupling, but its effectiveness is contingent on its combination with either a broad assurance scope or an assurance provider from the auditing profession. This highlights the importance of comprehensive CSR assurance practices in meaningfully addressing the gap between CSR disclosure and performance, whereas CSR assurance practices that meet only the minimum standards primarily serve a symbolic role, enhancing legitimacy. We discuss the implications of these findings for policymakers and investors. Date: 2025 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:32:y:2025:i:6:p:8065-8081 Access Statistics for this article More articles in Corporate Social Responsibility and Environmental Management from John Wiley & Sons |
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