A new insight on CEO characteristics and corporate social responsibility (CSR): A meta-analytical review

被引：25

作者：

Bhaskar, Ratikant ^{[1
]}

Li, Peigong ^{[2
]}

Bansal, Shashank ^{[1
]}

Kumar, Satish ^{[3
]}

机构：

[1] Indian Inst Technol ISM, Dept Management Studies, Dhanbad 826004, India

[2] Shanghai Lixin Univ Accounting & Finance, Sch Accounting, Shanghai, Peoples R China

[3] Indian Inst Management Nagpur, Finance & Accounting Area, Dahegaon, India

来源：

INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS | 2023年 / 89卷

关键词：

Corporate social responsibility; CEO characteristics; CSR; Meta-analysis; Sustainability; EXECUTIVE-COMPENSATION; TOP-MANAGEMENT; CONTEXTUAL INFLUENCES; ETHICAL LEADERSHIP; MODERATING ROLE; RISK-TAKING; FIRM VALUE; IMPACT; NARCISSISM; INCENTIVES;

D O I：

10.1016/j.irfa.2023.102815

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Corporate social responsibility (CSR) has emerged as a strategic tool reflecting a competitive edge among firms. In addition, understanding CSR would be accomplished to a greater extent by exploring its micro-foundation. In this context, meta-analysis is carried out utilizing 54 empirical studies to explain the relationship between CEO characteristics and CSR practices. The present study uses a meta-analytical path model to observe the interaction effect among CEO characteristics and the meta-regression model to examine the moderation effect of firm characteristics. The bivariate meta-analysis and path analysis results revealed that CEO compensation, de-mographic, and personality constructs are consistent with the agency, upper echelon, and socio-cognitive the-ories, respectively. The findings also reflected the moderating effect of firm characteristics on the relationship between CEO characteristics and CSR. The findings will assist the policymakers in formulating CSR strategy, assuring the upliftment of CSR activities leading to the accomplishment of sustainable development goals (SDGs) 2030.

引用

页数：16

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