Top Management Team Cognitive Heterogeneity and Corporate Social Responsibility Performance

Dan Liu, Zhe Zhou, Qiuju Zhao and Dongsheng Li

International Journal of Economics and Finance, 2024, vol. 16, issue 4, 1

Abstract: Based on stakeholder theory, this study constructs an evaluation system of corporate social responsibility (CSR) performance indicators in three dimensions- economic, social and environmental. And by focusing on the mediating role of green innovation, the influence of Top Management Team (TMT) cognitive heterogeneity on CSR performance is explored. Ownership type and environmental regulation are considered as moderating variables affecting the above relationship. Based on the annual reports of Chinese manufacturing companies listed in Shanghai and Shenzhen A-shares from 2015 to 2021, it is found that TMT cognitive heterogeneity inhibits CSR performance. But at the same time, TMT cognitive heterogeneity also promotes CSR performance by stimulating corporate green innovation, which is manifested as a masking effect. Ownership type and environmental regulation moderate the masking effect of green innovation on TMT cognitive heterogeneity and CSR performance.

Date: 2024
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