Does involvement in corporate social irresponsibility affect the linguistic features of corporate social responsibility reports?

Companies publish corporate social responsibility (CSR) reports to inform their stakeholders of their CSR efforts. However, the literature has shown that these reports can be used as a way to offset companies' involvement in corporate social irresponsibility (CSIR). By relying on a cognitive‐linguistic perspective, we investigate whether firms respond to their own irresponsible business conduct by changing their CSR reports' linguistic features...