The Multidimensional Nature of CSR: The Role of the CEO Socio-Demographic Profile

Mariem Bouzguenda and Anis Jarboui
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Mariem Bouzguenda: University of Economic Science and Management of Sfax
Anis Jarboui: University of Economic Science and Management of Sfax

Scientific Annals of Economics and Business (continues Analele Stiintifice), 2024, vol. 71, issue 4, 449 - 472

Abstract: It is important to find out why corporations commit to socially responsible activities. Prior research have predominantly applied a uniform perception of corporate social responsibility CSR without paying particular attention to separate CSR activities. This outlook is surprising because firms meet social responsibility expectations through a unique CSR in spite of the stakeholder divergence. For addressing the limitation of these perspectives, this study develops the divergent dimensions of CSR (environment, governance and social). Afterwards, we look into the interdependencies between the different socio-demographic factors specific to the CEO (age, tenure; gender, and education level), accounting for the divergence in the CSR dimensions. Based on a sample of companies listed on the STOXX 600 index throughout the period ranging from 2018 to 2022, the results confirm that age, tenure and education level of the CEO are positively affect the CSR in governance dimension and social dimension. Nevertheless, the gender variable is negatively correlated with their dimensions.

Keywords: socio-demographic factors; multidimensional nature of CSR; the Upper Echelons Theory; the Stakeholder Theory and STOXX 600 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:aic:saebjn:v:71:y:2024:i:4:p:449-472:n:4

DOI: 10.47743/saeb-2024-0025

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