CEO power and corporate social responsibility decoupling

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Date

15 décembre 2022

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HAL-SHS : droit et gestion

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Ce document est lié à :
info:eu-repo/semantics/altIdentifier/doi/10.1080/13504851.2021.1966368

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Archives ouvertes

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Centre pour la communication scientifique directe

Sujets proches En

Corporate social responsibility Corporations--Social responsibility Industries--Social responsibility Social responsibility, Corporate Corporate accountability CSR (Corporate social responsibility) Business--Social responsibility Social responsibility of industry Corporate responsibility Businesses Firms Companies Enterprises Business organizations Organizations, Business

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Yasir Shahab et al., « CEO power and corporate social responsibility decoupling », HAL-SHS : droit et gestion, ID : 10.1080/13504851.2021.1966368

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Résumé En

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.

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