Business Ethics the Environment & Responsibility · 2023 · 17 citations · 122 references
Csr DisclosureOrganizational IssueIntegrated ReportingEducationSuch Csr InitiativesOrganizational BehaviorManagementCorporate ResponsesManagerial AspectOrganizational SystemsTop Management TeamsGeneral BusinessOrganizational ResearchCorporate Social ResponsibilityCorporate GovernanceStrategic ManagementCorporate Social PerformanceOrganizational Transparency―evidenceBusinessCsr Disclosure DecisionsFinancial StatementSocial Responsibility
Abstract Corporate social responsibility (CSR) disclosure is becoming increasingly important in practice, yet knowledge about the antecedents of such CSR initiatives is limited. Drawing on faultline theories, we expect that the compositional attributes of top management teams, such as the level of heterogeneity, influence their decisions about CSR disclosure and reporting. Data and a sample from Chinese publicly traded companies are used to examine our hypotheses. Our results demonstrate that a top management team's faultline strength is negatively related to CSR disclosure decisions and CSR report quality. We contribute to the literature about CSR disclosure by offering specific insights, through a micro‐level analysis, about how to compose and structure top management teams to advance CSR in emerging economies such as China. Practical implications for managers and policymakers are also discussed.
122
Sample Selection Bias as a Specification Error
James J. Heckman · Econometrica · 1979 · 28.4K citations
Boards: Does one size fit all☆
Jeffrey L. Coles, Naveen D. Daniel, Lalitha Naveen · Journal of Financial Economics · 2007 · 3K citations