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The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return

dc.contributor.authorPucheta-Martínez, María Consuelo
dc.contributor.authorGallego-Alvarez, Isabel
dc.date.accessioned2021-05-04T14:20:17Z
dc.date.available2021-05-04T14:20:17Z
dc.date.issued2021
dc.identifier.citationPUCHETA-MARTÍNEZ, María Consuelo; GALLEGO-ÁLVAREZ, Isabel. The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return. Sustainability, 2021, vol. 13, núm. 6, p. 3197ca_CA
dc.identifier.issn2071-1050
dc.identifier.urihttp://hdl.handle.net/10234/192987
dc.description.abstractThe aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of CEO compensation linked to shareholder return on the association between CEO power and CSR disclosure. The theories used follow agency theory and stakeholder theory and the sample comprised 9182 international firm-year observations collected from the Thomson Reuters database from 2009 to 2018. Our model was estimated using the generalized method of moments (GMM) estimator. The results found that CEO power was positively associated with CSR disclosure, contrary to our expectations. Additionally, our evidence also shows that CEO compensation linked to shareholder return plays a positive moderating role on the relationship between CEO power and CSR reporting.ca_CA
dc.format.extent19 p.ca_CA
dc.format.mimetypeapplication/pdfca_CA
dc.language.isoengca_CA
dc.publisherMDPIca_CA
dc.relation.isPartOfSustainability, 2021, vol. 13, núm. 6, p. 3197ca_CA
dc.rights© 2021 by the authors.Licensee MDPI, Basel, Switzerland.This article is an open access articledistributed under the terms andconditions of the Creative CommonsAttribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).ca_CA
dc.rightsAtribución 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-sa/4.0/*
dc.subjectCEO powerca_CA
dc.subjectcorporate social responsibility reportingca_CA
dc.subjectCEO compensation link to shareholder returnca_CA
dc.subjectagency theoryca_CA
dc.subjectstakeholder theoryca_CA
dc.titleThe Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Returnca_CA
dc.typeinfo:eu-repo/semantics/articleca_CA
dc.identifier.doihttps://doi.org/10.3390/su13063197
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_CA
dc.relation.publisherVersionhttps://www.mdpi.com/2071-1050/13/6/3197/htmca_CA
dc.type.versioninfo:eu-repo/semantics/publishedVersionca_CA
project.funder.nameMinisterio de Economía, Industria y Competitividadca_CA
project.funder.nameUniversitat Jaume Ica_CA
project.funder.nameJunta de Castilla y Leónca_CA
project.funder.nameEuropean Regional Development Fundca_CA
oaire.awardNumberECO 2017-82259-Rca_CA
oaire.awardNumberUJI-B2018-15ca_CA
oaire.awardNumberCLU-2019-03ca_CA


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© 2021 by the authors.Licensee MDPI, Basel, Switzerland.This article is an open access articledistributed under the terms andconditions of the Creative CommonsAttribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).
Excepto si se señala otra cosa, la licencia del ítem se describe como: © 2021 by the authors.Licensee MDPI, Basel, Switzerland.This article is an open access articledistributed under the terms andconditions of the Creative CommonsAttribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).