CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance

García‐Sánchez, Isabel‐María; Guzmán, Beatriz Aibar; Aibar‐Guzmán, Cristina; Azevedo, Tânia‐Cristina

doi:10.1002/csr.1905

Cited by 82 publications

(89 citation statements)

References 71 publications

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“…Confirming the hypothesis of accumulation of human capital, the most expert CEOs reinforce the quality of the service, showing a greater commitment towards the disclosure in terms of more credible and truthful sustainability. These results are opposed to the previous evidence of Chevalier and Ellison (1999) for financial information, but confirm those obtained for other characteristics of the CEO in relation to non‐financial information (García‐Sánchez, Aibar‐Guzmán, Aibar‐Guzmán, & Azevedo, 2020).…”

Section: Resultssupporting

confidence: 61%

Drivers of the CSR report assurance quality: Credibility and consistency for stakeholder engagement

García‐Sánchez

2020

Corp Soc Responsibility Env

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The objective of this paper is to determine the effect that certain internal and external factors have on the CSR report assurance quality. Among the different internal factors, firm's incentives and the effectiveness of the CEO and the board of directors will be considered. The external factors analyzed are relating to the institutional pressures at the country and sector levels, and the intrinsic characteristics of the assurer. Using a sample of the 678 largest companies in the world in the 2011-2017 period, the application of the two-stage model confirms the supremacy of firms' incentives and the characteristics of the service provider as aspects with greater predictive capacity in the assurance quality. Results that would give the CEO, the board and institutional pressures a secondary role in corporate transparency because their effect only occurs in the absence of the two previous drivers.

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Section: Resultssupporting

confidence: 61%

Drivers of the CSR report assurance quality: Credibility and consistency for stakeholder engagement

García‐Sánchez

2020

Corp Soc Responsibility Env

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“…Therefore, the study of leadership's role (as an internal component) on the firm performance through CSR practices seems to be an interesting and useful research. A strong proof for this claim is the variety of scholars who have emphasized the lack of study on CSR and their abilities as a mediator between the OL and organizational outcomes ( Du et al., 2013 ; García-Sánchez et al., 2020 ; Rehmani and Khokhar, 2018 ; Williams and Seaman, 2016 ), particularly in developing countries such as Malaysia in which the importance of CSR programs has not been fully appreciated by the firms' managers ( Abdul and Ibrahim, 2002 ; Ismail et al., 2014 ; Wong and Bustami, 2020 ). Accordingly, the purpose of this study is to answer this question that “How does a company leader contribute to the firm's performance through the social responsibility strategies?”.…”

Section: Introductionmentioning

confidence: 99%

How does organizational leadership contribute to the firm performance through social responsibility strategies?

Saeidi

Robles

Saeidi

et al. 2021

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Despite the wide-ranging studies on Corporate Social Responsibility (CSR), firm performance, and Organizational Leadership (OL), there have been only a few studies examining the inter-relationship between them. Accordingly, this investigation has tried to investigate how OL contributes to the firm's performance through the CSR strategies. It has an internal orientation to CSR motivations compared to the existing studies that mostly considered the external factors in implementing of CSR in firms; also, it has a comprehensive view toward the firm's performance by considering both financial and non-financial aspects of performance. It could be said that this study has tried to answer the question of whether or not CSR can be as a mediator between the OL and firm performance. Data collection was performed from 285 manufacturing and consumer products firms located in Malaysia during the four-month period of June-September of 2020. AMOS Structural Equation Modeling (AMOS-SEM) method was applied to analyze the model. Following the Baron and Kenny approach in testing the hypotheses, it was found that the relationships of OL and financial performance, as well as OL and non-financial performance were partially mediated by CSR. In addition, the non-financial performance was found as a full mediator between the OL and financial performance. Further, the results revealed two full mediated relationships in this way that non-financial performance was a full mediator variable between CSR and financial performance, as well as CSR and nonfinancial performance which were found as two multiple full mediators between OL and financial performance. The results help Malaysian managers to understand their current status, capabilities, strong points and weaknesses in leadership regarding to CSR. Moreover, due to the positive effects of CSR on both firm's financial and non-financial performance, CSR is recommended to be integrated in leadership style and the organizational strategies in order to having better performance.

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“…Most specifically, the hierarchical position of independent directors is kept higher which indicates their significance within the organization (Zhu et al, 2016). The monitoring role of independent directors is not only necessary for the firm's profitability but also significant while compelling the CEOs toward corporate philanthropy (Cuadrado-Ballesteros, Rodríguez-Ariza, & García-Sánchez, 2015; García-Sánchez, Aibar-Guzmán, Aibar-Guzmán, & Azevedo, 2020). Thus, it would also be worthwhile to analyze the impact of the CEO via HOD on CSR activity under the vigilance of independent directors.…”

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confidence: 99%

Demonstrating the interconnection of hierarchical order disturbances in CEO succession with corporate social responsibility and environmental sustainability

Sarfraz

Shah

Fareed

et al. 2020

Corp Soc Responsibility Env

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This study contemplates the negative interconnection between hierarchical order disturbance in chief executive officer succession and corporate social responsibility. The study contributes while formulating corporate social responsibility ratio index, hierarchical order disturbances, and hierarchical order disturbance intensity. Significantly, corporate social responsibility index has been formulated through demonstrating 13 attributes constituting the GRI sustainable and environmental sustainable development reports. We have analyzed the data of 2,644 listed firms for the years 2014-2018. 2SLS instrumental regression and GMM techniques have been executed for confirmation of the authenticity of the results. Empirical results enunciate that incumbent chief executive officers via hierarchical order disturbance having technical education are more orientated toward corporate social responsibility activities. It has been evaluated that medium and high hierarchical order disturbance and intensity in chief executive officers succession influence the corporate social responsibility activity negatively. Specifically, firms having large number of employees prefer to adopt activity. Conclusively, the role of independent directors has been contemplated as moderators while orientating the novel successor toward corporate social responsibility activity.

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CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance

Cited by 82 publications

References 71 publications

Drivers of the CSR report assurance quality: Credibility and consistency for stakeholder engagement

Drivers of the CSR report assurance quality: Credibility and consistency for stakeholder engagement

How does organizational leadership contribute to the firm performance through social responsibility strategies?

Demonstrating the interconnection of hierarchical order disturbances in CEO succession with corporate social responsibility and environmental sustainability

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