Browsing by Subject "Divulgación de la RSE"

Now showing 1 - 2 of 2
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    Open Access
    Board competences and CSR reporting : the moderating role of CEO power
    (Universidad de Murcia, Servicio de Publicaciones, 2022) Gallego-Álvarez, Isabel; Pucheta-Martínez, María-Consuelo
    Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, board tenure and board cultural diversity have on CSR disclosure. Additionally, the moderating impact of CEO power on the association between these three board competences and CSR reporting is examined. The paper draws on resource dependence theory and agency theory, which are highly relevant in analysing how board competence influences CSR disclosure. The findings show that board specific skills, board tenure and board cultural diversity have a positive effect on the disclosure of CSR information. Moreover, our evidence also shows that CEOs with greater power can negatively moderate the positive effect of the three board competences considered on CSR reporting.
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    Publication
    Open Access
    Can more able CEOs reduce the gap between internal and external CSR disclosures?
    (Universidad de Murcia, Servicio de Publicaciones, 2025) Kazim, Irfan; Wang, Fangjun; Dongfang, Nie; Jameel Hussain, Muhammad
    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 firms 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 pivotalrole 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.