CEO power and corporate social responsibility decoupling

Yasir Shahab, Ammar Gull (), Tanveer Ahsan and Rizwan Mushtaq
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Yasir Shahab: Xijing University
Tanveer Ahsan: ESC Rennes School of Business - ESC [Rennes] - ESC Rennes School of Business
Rizwan Mushtaq: Iaelyon - Iaelyon School of Management - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon

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Abstract: While extending the scarce literature on determinants of corporate social responsibility (CSR) decoupling, we examine the impact of CEO power on CSR decoupling. Using panel data of US firms for 2002–2017, we find that CEO power increases CSR decoupling. Our results remain consistent after controlling for the endogeneity problem. Aligned with the managerial power theory, our results suggest that firms with powerful CEOs are more likely to manage CSR performance through decoupling.

Date: 2022-12-15
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Published in Applied Economics Letters, 2022, 29 (21), pp.1965-1969. ⟨10.1080/13504851.2021.1966368⟩

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Journal Article: CEO power and corporate social responsibility decoupling (2022)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03892056

DOI: 10.1080/13504851.2021.1966368

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