Executives’ academic experience and corporate social responsibility: A case study in China

XiFeng Yang and MeiHui Qi

PLOS ONE, 2024, vol. 19, issue 6, 1-17

Abstract: Fulfilling corporate social responsibility (CSR) is crucial for society’s sustainable development. Executives’ academic experience significantly affects their awareness of social responsibility, value orientation, professional ability, and network resources. Thus, it is critical in CSR-related corporate decision-making. This paper explores the impact of executives’ academic experience on the fulfillment of CSR. It focuses on non-financial, Special treatment enterprises (ST), and ST* enterprises listed in the A-share market from 2012 to 2021. It utilizes a fixed-effects analysis model to examine the relationship between executives’ academic experience and CSR fulfillment. The CSR score and executives’ academic experience were positively correlated. This paper also explores the intermediary role of compensation incentives and the moderating effect of marketization level. Both compensation incentives and the level of marketization positively moderated the relationship between executives’ academic experience and CSR fulfillment. Meanwhile, the robustness results showed that the experimental findings still held after replacing the explained and explanatory variables. This paper contributes to the advancement of the Upper Echelons Theory and provides empirical evidence for the society’s sustainable development.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:plo:pone00:0305813

DOI: 10.1371/journal.pone.0305813

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