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 firm’s CSR disclosure gap decreases when its CEO's ability increases. We also find that this negative ass...
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| Format: | Article |
| Language: | English |
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Universidad de Murcia
2025-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/557871 |
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| _version_ | 1841549480877359104 |
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| author | Irfan Kazim Fangjun Wang Dongfang Nie Muhammad Jameel Hussain |
| author_facet | Irfan Kazim Fangjun Wang Dongfang Nie Muhammad Jameel Hussain |
| author_sort | Irfan Kazim |
| collection | DOAJ |
| description |
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 firm’s 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 pivotal role 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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| format | Article |
| id | doaj-art-142526212a984f4899bd48c4bee16ad1 |
| institution | Kabale University |
| issn | 1138-4891 1988-4672 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universidad de Murcia |
| record_format | Article |
| series | Revista de Contabilidad: Spanish Accounting Review |
| spelling | doaj-art-142526212a984f4899bd48c4bee16ad12025-01-10T13:12:23ZengUniversidad de MurciaRevista de Contabilidad: Spanish Accounting Review1138-48911988-46722025-01-0128110.6018/rcsar.557871Can more able CEOs reduce the gap between internal and external CSR disclosures?Irfan Kazim0https://orcid.org/0009-0003-1497-0227Fangjun Wang1https://orcid.org/0000-0002-8388-7457Dongfang Nie2https://orcid.org/0000-0002-5053-2115Muhammad Jameel Hussain3https://orcid.org/0000-0003-2960-8864Xi’an Jiaotong University, Xi’an, Shaanxi - CHINAXi’an Jiaotong University, Xi’an, Shaanxi - CHINAPepperdine University, USAXi’an Jiaotong University, Xi’an, Shaanxi - CHINA 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 firm’s 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 pivotal role 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. https://revistas.um.es/rcsar/article/view/557871CEO abilityCSR disclosureInternal CSR disclosureExternal CSR disclosure |
| spellingShingle | Irfan Kazim Fangjun Wang Dongfang Nie Muhammad Jameel Hussain Can more able CEOs reduce the gap between internal and external CSR disclosures? Revista de Contabilidad: Spanish Accounting Review CEO ability CSR disclosure Internal CSR disclosure External CSR disclosure |
| title | Can more able CEOs reduce the gap between internal and external CSR disclosures? |
| title_full | Can more able CEOs reduce the gap between internal and external CSR disclosures? |
| title_fullStr | Can more able CEOs reduce the gap between internal and external CSR disclosures? |
| title_full_unstemmed | Can more able CEOs reduce the gap between internal and external CSR disclosures? |
| title_short | Can more able CEOs reduce the gap between internal and external CSR disclosures? |
| title_sort | can more able ceos reduce the gap between internal and external csr disclosures |
| topic | CEO ability CSR disclosure Internal CSR disclosure External CSR disclosure |
| url | https://revistas.um.es/rcsar/article/view/557871 |
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