Chief executive officer ability and corporate environmental sustainability information disclosure

Muhammad Jameel Hussain, Gaoliang Tian, Adnan Ashraf, Muhammad Kaleem Khan and Lu Ying

Business Ethics, the Environment & Responsibility, 2023, vol. 32, issue 1, 24-39

Abstract: This study explores the impact of CEO ability on corporate environmental sustainability information disclosure. We take samples from Chinese A‐share listed companies from 2010 to 2019 and use the ordinary least squares as a baseline regression model to check the relationship between CEO ability and corporate environmental sustainability information disclosure. Our findings are robust to different corporate environmental sustainability information disclosure measures and CEO ability. We found a positive association between CEO ability and corporate environmental sustainability information disclosure; thus, firms with a more able CEO are more likely to disclose more corporate environmental sustainability information. Our results also found a significant negative interaction coefficient between CEO ability and CEO career concerns. As the CEO grows older, his/her ability decreases; therefore, corporate environmental sustainability information disclosure reduces. Furthermore, we document that a female CEO strengthens the relationship between CEO ability and corporate environmental sustainability information disclosure. The study results are important for understanding corporate environmental responsibility development and implementation, particularly in China.

Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1111/beer.12485

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:wly:buseth:v:32:y:2023:i:1:p:24-39

Access Statistics for this article

More articles in Business Ethics, the Environment & Responsibility from John Wiley & Sons, Ltd.
Bibliographic data for series maintained by Wiley Content Delivery ().