CEO权力与企业社会责任

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2019-07-15 DOI:10.1108/AJB-10-2018-0058

J. Harper, Li Sun

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引用次数: 27

摘要

本文的目的是研究首席执行官(CEO)权力对企业社会责任绩效的影响。设计/方法/方法作者使用回归分析来调查研究问题。通过对1574家独特的美国公司23年的面板样本和8575家公司年的观察，作者发现CEO权力与企业社会责任之间存在显著的负相关关系，这表明CEO权力越大的公司参与的企业社会责任活动越少。原创性/价值研究结果显示，权力越大的ceo对利益相关者群体的需求反应越弱，证实了企业社会责任的利益相关者理论的有效性。

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CEO power and corporate social responsibility

Purpose The purpose of this paper is to examine the impact of chief executive officer (CEO) power on corporate social responsibility (CSR) performance. Design/methodology/approach The authors use regression analysis to investigate the research question. Findings Using a 23-year panel sample with 1,574 unique US firms and 8,575 firm-year observations, the authors find a significant and negative relation between CEO power and CSR, suggesting that firms with more powerful CEOs engage in less CSR activities. Originality/value The results reveal that more powerful CEOs become less responsive to the needs of stakeholder groups, confirming the validity of the stakeholder theory of CSR.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.