Can more able CEOs reduce the gap between internal and external CSR disclosures?
This study examines the association between chief executive officer (CEO) ability and the gap between internal and external corporate social responsibility (CSR) disclosure. We find that a firms CSR disclosure gap decreases when its CEO’s ability increases. We also find that this negative associatio...
| Autores: | , , , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Universidad de Murcia |
| Repositorio: | DIGITUM. Depósito Digital Institucional de la Universidad de Murcia |
| OAI Identifier: | oai:digitum.um.es:10201/148341 |
| Acceso en línea: | https://doi.org/10.6018/rcsar.557871 http://hdl.handle.net/10201/148341 |
| Access Level: | acceso abierto |
| Palabra clave: | CEO ability CSR disclosure Internal CSR disclosure External CSR disclosure Capacidad de los consejeros delegados Divulgación de la RSE Divulgación interna de la RSE Divulgación externa de la RSE CDU::6 - Ciencias aplicadas::65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas |
| Sumario: | This study examines the association between chief executive officer (CEO) ability and the gap between internal and external corporate social responsibility (CSR) disclosure. We find that a firms CSR disclosure gap decreases when its CEO’s ability increases. We also find that this negative association is strengthened when a CEO has political connections and when a CEO is internally promoted (inside CEO). Our results are robust after controlling for firm fixed effect and addressing endogeneity concerns. Overall our findings are consistent with our argument that more able CEOs significantly reduce the CSR disclosure gap and maintain the positive relationship between internal and external stakeholders. These results carry substantial implications for both theory and practice. From a practical standpoint, our findings emphasize the pivotalrole of capable CEOs in orchestrating consistent CSR narratives that resonate internally and externally. This study offers valuable insights for corporate leaders striving to enhance their firms’ CSR transparency and maintain favourable stakeholder relationships. |
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