How executive turnover influences the quality of corporate social responsibility disclosure? Moderating role of political embeddedness: evidence from China

Fawad Rauf (), Cosmina L. Voinea (), Nadine Roijakkers (), Khwaja Naveed (), Hammad Bin Azam Hashmi () and Tayyaba Rani ()
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Fawad Rauf: Open University of the Netherlands
Cosmina L. Voinea: Open University of the Netherlands
Nadine Roijakkers: Open University of the Netherlands
Khwaja Naveed: Open University of the Netherlands
Hammad Bin Azam Hashmi: Xi’an Jiaotong University
Tayyaba Rani: Xi’an Jiaotong University

Eurasian Business Review, 2022, vol. 12, issue 3, No 5, 527-551

Abstract: Abstract This study investigated the relationship between executive turnover (ET) and quality of corporate social responsibility disclosure (CSRD) at the firm level. The role of political embeddedness (PE) in the association between ET and CSRD quality in Chinese listed A-share firms is also inspected. We employed 20,850 firm’s/year observations between 2010 and 2016. An inverse relationship was found between ET and CSRD quality as well as PE and CSRD quality. In addition, the study findings disclose that corporate PE moderates the relationship between ET and a firm’s CSRD quality whilst the impact of ET on a company's CSRD quality was found more pronounced for firms with a low level of corporate PE. This examination adds to the literature on CSRD quality under the premise of normative stakeholder theory and leads to the conclusion that the political link of departing executives is an active participant in the exacerbation of CSRD quality in PE firms of China. This implies a reinvigoration of the roles of decision-makers for sustainable CSR assurance.

Keywords: Corporate social responsibility disclosure quality; Executives’ turnover; Internal replacement; External replacement; Political embeddedness; Alternate political embeddedness (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/s40821-021-00187-9

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