{"title":"首席执行官的自恋、权力和可持续发展目标报告：实证分析","authors":"Benjamin Awuah, Hany Elbardan, Hassan Yazdifar","doi":"10.1002/bse.3889","DOIUrl":null,"url":null,"abstract":"<p>Grounded in both agency and upper echelons perspectives, this paper examines the effects of chief executive officer (CEO) narcissism and power on corporate reporting on the Sustainable Development Goals (SDGs). We theorise that CEOs' narcissistic tendencies and power will influence their firms' SDGs engagement and reporting practices. We also examine whether SDGs reporting affects firm performance. Based on a sample of FTSE 100 companies for the period 2018–2022, we test our ideas using generalised estimating equations. The results show that CEO narcissism is positively related to SDGs reporting; however, this effect is weaker in firms led by older narcissistic CEOs. Further, CEO power is negatively associated with SDGs reporting, suggesting that firms led by powerful CEOs are reluctant to integrate the SDGs. Finally, corporate SDGs reporting lacks any value-enhancing effect on firm performance, supporting the symbolic perspective of sustainability management. Our results contribute to the literature on SDGs accounting and enrich our understanding of the underlying dynamics shaping corporate disclosure practices.</p>","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"33 7","pages":"7630-7650"},"PeriodicalIF":12.5000,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/bse.3889","citationCount":"0","resultStr":"{\"title\":\"Chief executive officer narcissism, power and sustainable development goals reporting: An empirical analysis\",\"authors\":\"Benjamin Awuah, Hany Elbardan, Hassan Yazdifar\",\"doi\":\"10.1002/bse.3889\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>Grounded in both agency and upper echelons perspectives, this paper examines the effects of chief executive officer (CEO) narcissism and power on corporate reporting on the Sustainable Development Goals (SDGs). We theorise that CEOs' narcissistic tendencies and power will influence their firms' SDGs engagement and reporting practices. We also examine whether SDGs reporting affects firm performance. Based on a sample of FTSE 100 companies for the period 2018–2022, we test our ideas using generalised estimating equations. The results show that CEO narcissism is positively related to SDGs reporting; however, this effect is weaker in firms led by older narcissistic CEOs. Further, CEO power is negatively associated with SDGs reporting, suggesting that firms led by powerful CEOs are reluctant to integrate the SDGs. Finally, corporate SDGs reporting lacks any value-enhancing effect on firm performance, supporting the symbolic perspective of sustainability management. Our results contribute to the literature on SDGs accounting and enrich our understanding of the underlying dynamics shaping corporate disclosure practices.</p>\",\"PeriodicalId\":9518,\"journal\":{\"name\":\"Business Strategy and The Environment\",\"volume\":\"33 7\",\"pages\":\"7630-7650\"},\"PeriodicalIF\":12.5000,\"publicationDate\":\"2024-07-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1002/bse.3889\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Business Strategy and The Environment\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/bse.3889\",\"RegionNum\":1,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business Strategy and The Environment","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/bse.3889","RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
Chief executive officer narcissism, power and sustainable development goals reporting: An empirical analysis
Grounded in both agency and upper echelons perspectives, this paper examines the effects of chief executive officer (CEO) narcissism and power on corporate reporting on the Sustainable Development Goals (SDGs). We theorise that CEOs' narcissistic tendencies and power will influence their firms' SDGs engagement and reporting practices. We also examine whether SDGs reporting affects firm performance. Based on a sample of FTSE 100 companies for the period 2018–2022, we test our ideas using generalised estimating equations. The results show that CEO narcissism is positively related to SDGs reporting; however, this effect is weaker in firms led by older narcissistic CEOs. Further, CEO power is negatively associated with SDGs reporting, suggesting that firms led by powerful CEOs are reluctant to integrate the SDGs. Finally, corporate SDGs reporting lacks any value-enhancing effect on firm performance, supporting the symbolic perspective of sustainability management. Our results contribute to the literature on SDGs accounting and enrich our understanding of the underlying dynamics shaping corporate disclosure practices.
期刊介绍：
Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.
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