CEO power and corporate social responsibility decoupling

被引：49

作者：

Shahab, Yasir ^{[1
]}

Gull, Ammar Ali ^{[2
]}

Ahsan, Tanveer ^{[3
]}

Mushtaq, Rizwan ^{[4
]}

机构：

[1] Xijing Univ, Sch Accounting, Xian, Shaanxi, Peoples R China

[2] Ecole Super Sci Commerciales Angers ESSCA, Lyon, France

[3] Rennes Sch Business, Rennes, France

[4] Univ Lyon III, Iaelyon Sch Management, Lyon, France

来源：

APPLIED ECONOMICS LETTERS | 2022年 / 29卷 / 21期

关键词：

CEO power; CEO pay slice; corporate social responsibility (CSR); CSR decoupling; CSR;

D O I：

10.1080/13504851.2021.1966368

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

While extending the scarce literature on determinants of corporate social responsibility (CSR) decoupling, we examine the impact of CEO power on CSR decoupling. Using panel data of US firms for 2002-2017, we find that CEO power increases CSR decoupling. Our results remain consistent after controlling for the endogeneity problem. Aligned with the managerial power theory, our results suggest that firms with powerful CEOs are more likely to manage CSR performance through decoupling.

引用

页码：1965 / 1969

页数：5

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