Celebrating Success: Dr Habiba Al-Shaer

Congratulations to Dr Habiba Al-Shaer for their paper ‘Do Assurance and Assurance Providers Enhance Covid-Related Disclosures in CSR Reports? An Examination in The UK Context’ co-authored by Khaldoon Albitar (University of Portsmouth) and Mahmoud Elmarzouky (University of Westminster) which has recently been accepted for publication in the International Journal of Accounting and Information Management.

Abstract: The COVID-19 pandemic has been adding pressures on companies to commit to their social and ethical responsibilities. Corporate social responsibility (CSR) reporting is the main tool through which companies communicate their social behaviour and the need for credible information is censorious during the crisis. This paper aims to measure the level of COVID-19 disclosures in CSR reports by using an automated textual analysis technique based on a sample of UK companies and investigate whether the level of disclosure is enhanced for companies that subject their CSR reports to an assurance process.