 Sustainability Reporting Assurance in Italian Listed Companies: Understanding the Role of CEO CharacteristicsFabrizia Sarto, Sara Saggese, Federica Ricci and Gaetano della Corte Business Strategy and the Environment, 2025, vol. 34, issue 4, 4622-4641 Abstract: Building upon the upper echelons theory, this study investigates the effects of CEO characteristics—in terms of age, gender, and human capital (legal background, educational level, and industry expertise)—on CSR reporting assurance. Using a combination of GMM and logistic regression, it analyzes a sample of non‐financial Italian publicly listed companies. The results reveal that older CEOs, female CEOs, and those with higher educational level, a legal background, and prior experience in the firm's industry are more likely to engage in CSR reporting assurance. Consequently, our findings offer both academic and practical insights. This research contributes to the existing literature on the governance antecedents of CSR reporting, while addressing a gap in the Italian context, which has been underexplored. Furthermore, it holds implications for company decision‐making in the selection of CEOs, as well as for accounting firms and other certification bodies in evaluating how executive characteristics influence sustainability reporting assurance. Date: 2025 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:bla:bstrat:v:34:y:2025:i:4:p:4622-4641 Ordering information: This journal article can be ordered from Access Statistics for this article Business Strategy and the Environment is currently edited by Richard Welford More articles in Business Strategy and the Environment from Wiley Blackwell |
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