{"title":"CEO characteristics and water disclosure: Multi-country evidence","authors":"Arif Santoso , Doddy Setiawan","doi":"10.1016/j.sftr.2024.100322","DOIUrl":null,"url":null,"abstract":"<div><div>This study aimed to examine the effects of gender, foreign Chief Executive Officer (CEO), and impression management on water disclosure, with ownership as a moderating variable. The study uses unbalanced data from 1,329 firm-year observations spanning 2018–2022. The results showed that women, foreign CEO, and impression management, increased water disclosure. Meanwhile, ownership reduced the relationship between CEO characteristics and water disclosure. This research established a causal effect between the two variables, supporting the Upper Echelons Theory. The robustness of the results was checked by changing the regression model, water disclosure measurement, impact of COVID-19, lagged regression, and heckman two-stage.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"8 ","pages":"Article 100322"},"PeriodicalIF":3.3000,"publicationDate":"2024-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Sustainable Futures","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S2666188824001710","RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ENVIRONMENTAL SCIENCES","Score":null,"Total":0}
引用次数: 0
Abstract
This study aimed to examine the effects of gender, foreign Chief Executive Officer (CEO), and impression management on water disclosure, with ownership as a moderating variable. The study uses unbalanced data from 1,329 firm-year observations spanning 2018–2022. The results showed that women, foreign CEO, and impression management, increased water disclosure. Meanwhile, ownership reduced the relationship between CEO characteristics and water disclosure. This research established a causal effect between the two variables, supporting the Upper Echelons Theory. The robustness of the results was checked by changing the regression model, water disclosure measurement, impact of COVID-19, lagged regression, and heckman two-stage.
期刊介绍：
Sustainable Futures: is a journal focused on the intersection of sustainability, environment and technology from various disciplines in social sciences, and their larger implications for corporation, government, education institutions, regions and society both at present and in the future. It provides an advanced platform for studies related to sustainability and sustainable development in society, economics, environment, and culture. The scope of the journal is broad and encourages interdisciplinary research, as well as welcoming theoretical and practical research from all methodological approaches.
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