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<p>This study investigates the association between corporate social responsibility (CSR) and data visualization in 10-K filings among U.S. publicly listed companies from 2004 to 2016. We find that CSR performance is positively associated with the use of quantitative data visuals, suggesting a strategic deployment to enhance transparency and potentially showcase CSR initiatives. However, this relation does not extend to qualitative infographics, indicating a selective approach in data visualization tied to CSR. This study contributes to understanding how firms leverage data visualization, particularly quantitative infographics, to communicate their CSR efforts and broader corporate values, offering new insights into corporate communication strategies within financial disclosures.</p>

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Corporate social responsibility and data visualization in 10-K filings

  • 期刊论文

  • 发表日期：

    2025年3月26日

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  • Hua Sun,
  • Hongkang Xu

摘要

This study investigates the association between corporate social responsibility (CSR) and data visualization in 10-K filings among U.S. publicly listed companies from 2004 to 2016. We find that CSR performance is positively associated with the use of quantitative data visuals, suggesting a strategic deployment to enhance transparency and potentially showcase CSR initiatives. However, this relation does not extend to qualitative infographics, indicating a selective approach in data visualization tied to CSR. This study contributes to understanding how firms leverage data visualization, particularly quantitative infographics, to communicate their CSR efforts and broader corporate values, offering new insights into corporate communication strategies within financial disclosures.