Managers’ CSR Awareness and Disclosure Quality

Megumi Suto () and Hitoshi Takehara ()
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Megumi Suto: Waseda University
Hitoshi Takehara: Waseda University

Chapter Chapter 3 in Stakeholder Engagement and Innovation in Japan, 2025, pp 39-79 from Springer

Abstract: Abstract This chapter investigates how firms’ external stakeholder engagement affects their financial performance. A Firm’s Corporate Social Responsibility (CSR) initiatives for corporate sustainability can determine organizational governance capability to avoid biased disclosure from a myopic management viewpoint. We focus on the quality of accounting earnings reports and management earnings forecast inaccuracies. We examine whether CSR intensity (as a proxy of managers’ CSR awareness) affects market valuation by influencing disclosure bias. Our findings reveal that firm’,s responsible external stakeholder engagement retains myopic investment in capital market.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-96-0316-9_3

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DOI: 10.1007/978-981-96-0316-9_3

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