COVID-19: judgment and decision making on CSR

Abstract

Judgment and decision making (JDM) research in accounting focuses on the judgment and decision of prepares, user and auditor providers of financial and non-financial information, including sustainability information. The environment in which these judgment are made and how groups interact has changed substantially during the Covid-19 pandemic, ang likely post-pandemic. We focused on the impact these changes for corporate social responsibility (CSR) reporting, including manager decision on the preparation and use CSR information, and the effect of CSR reports and assurance on investors judgement.