The influence of CEO psychological traits on CSR disclosure patterns: a metadata perspective

Samuel Ejiro Uwhejevwe-Togbolo, Augustine Akpojevwa Okwoma, Annmarie Nkemejina Okoli, Victoria Omenebele Kaizar, Ajueyitse Martins Otuedon and Festus Elugom Ubogu
Additional contact information
Samuel Ejiro Uwhejevwe-Togbolo: Department of Accounting, Dennis Osadebay University, Asaba, Delta State-Nigeria
Augustine Akpojevwa Okwoma: Department of Business Education, College of Education, Warri, Delta State-Nigeria
Annmarie Nkemejina Okoli: Department of Sociology, Dennis Osadebay University, Asaba, Delta State-Nigeria
Victoria Omenebele Kaizar: Department of Psychology, Dennis Osadebay University, Asaba, Delta State-Nigeria
Ajueyitse Martins Otuedon: Department of Business Education, College of Education, Warri, Delta State-Nigeria
Festus Elugom Ubogu: Department of Accounting, Dennis Osadebay University, Asaba, Delta State-Nigeria

Diginomics, 2025, vol. 4, 210

Abstract: The study investigated the influence of CEO psychological traits on CSR disclosure patterns: a metadata perspective. The study acknowledged that CSR reports are far more heterogeneous in tone, structure, and credibility despite attempts to add standardisation by such frameworks as the Global Reporting Initiative, the Sustainability Accounting Standards Board and the Integrated Reporting. The study also acknowledged that the nexus between executive psychology and CSR reporting is under-researched. While studies on narcissist CEOs have revealed the leaders to be prone to self-promotional behaviour, empathetic leaders may focus on inclusivity and orientation to stakeholders. The study utilised a panel of 85 non-financial listed firms on the Nigerian Exchange Group (NGX) that was unbalanced between 2011-2023. The data are collected based on notices on firm websites, the GRI database, and the Bloomberg ESG repository. Biographical information on the CEO and compensation data are captured in BoardEx, local filings/proxy statements, and annual reports of the firms. Following the elimination of the firm-years with either missing outcome or key predictors, the working panel includes 3,500 observations outcome of the firms. The finding revealed that CEO openness greatly predetermined future-focused CSR articulations and embracement of new models, in line with open-minded leadership tendencies of adopting innovative strategies and thinking into the future. The study concluded that openness of the CEOs is the most significant determining factor in the change towards adoption of novel CSR frameworks, although the other attributes have an intermediate or indirect effect. It was recommended that Firms must use empathetic CEOs to improve the prosocial tone of the disclosure without compromising technical accuracy and simplicity of the report.

Keywords: CEO Psychological Traits; CSR Disclosure; Metadata; Narcissist; CEO Openness (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://diginomics.ar/index.php/digi/article/view/210 Abstract page (text/html)
https://diginomics.ar/index.php/digi/article/download/210/195 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cwg:digino:v:4:y:2025:id:210

DOI: 10.56294/digi2025210

Access Statistics for this article

More articles in Diginomics from Centro de Estudios de Economía Digital
Bibliographic data for series maintained by Prof. Carlos Alberto Gómez Cano ().