#2582. Restatement of CSR Reports: Frequency, Magnitude, and Determinants*

November 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3510 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Finance;
Accounting;
Economics and Econometrics;
Places in the authors’ list:
place 1place 2place 3place 4
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Contract №2582.1 Contract №2582.2 Contract №2582.3 Contract №2582.4
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2 place - free (for sale)
3 place - free (for sale)
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Abstract:
The article analyzes the extent of inaccurate quantitative information disclosed in corporate social responsibility (CSR) reports. The results show that reformulation is more common in firms that report high levels of social performance and have environmental goals. The emergence of recounts is also positively associated with firms located in countries with strong legislation and auditing their CSR reports.
Keywords:
CSR report; restatements; sustainability

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