¿Pueden los consejeros delegados más capaces reducir la brecha entre la información interna y externa sobre RSE?
Can more able CEOs reduce the gap between internal and external CSR disclosures?
Agencias de apoyo
- National Natural Science Foundation of China (Grant No. 71972152)
- Social Science Foundation of Shaanxi Province of China (Grant No. 2022R029)
Resumen
Este estudio examina la relación entre la capacidad del consejero delegado y la brecha entre la divulgación interna y externa de la responsabilidad social corporativa (RSC). Se observa que la brecha de divulgación de la RSE de una empresa disminuye cuando aumenta la capacidad de su consejero delegado. También observamos que esta asociación negativa se refuerza cuando el CEO tiene conexiones políticas y cuando es promovido internamente (inside CEO). Nuestros resultados son robustos tras controlar el efecto fijo de la empresa y abordar los problemas de endogeneidad. En general, nuestros resultados son coherentes con nuestro argumento de que los CEO más capaces reducen significativamente la brecha de divulgación de la RSC y mantienen la relación positiva entre las partes interesadas internas y externas. Estos resultados tienen importantes implicaciones teóricas y prácticas. Desde un punto de vista práctico, nuestras conclusiones subrayan el papel fundamental que desempeñan los directores generales capaces de orquestar narrativas de RSC coherentes que resuenen interna y externamente. Este estudio ofrece valiosas ideas a los directivos de empresas que se esfuerzan por mejorar la transparencia de la RSE de sus empresas y mantener relaciones favorables con las partes interesadas.
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