首席执行官的权力与企业社会责任信息披露有关吗?来自新兴经济体的证据

IF 4.8 Q1 BUSINESS Business Strategy and Development Pub Date : 2024-08-04 DOI:10.1002/bsd2.415
Nguyen Vinh Khuong, Nguyen Nhat Anh, Nguyen Thuy Trang, Trinh Hoang Uyen, Nguyen Ngoc Khanh Tien
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引用次数: 0

摘要

本研究旨在分析首席执行官(CEO)权力因素对越南股市上市公司企业社会责任(CSR)披露的影响。为了研究首席执行官权力与企业社会责任信息披露(CSRD)之间的关系,我们的研究采用广义矩量法(GMM)估计方法,使用了 2015-2022 年期间越南股市 210 家上市公司的面板数据。研究结果表明,双重身份、任期、股权和首席执行官薪酬等因素会降低公司的企业社会责任披露水平。另一方面,CEO 的学历和年龄与信息披露水平呈正相关。本研究的实证结果为管理者建立有效的公司治理机制、提高公司可持续报告的质量提供了坚实的基础。
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Is CEO power linked to corporate social responsibility disclosure? Evidence from an emerging economy

The research aims to analyze the influence of Chief Executive Officer (CEO) power factors on corporate social responsibility (CSR) disclosure by listed companies on the Vietnamese stock market. To examine the relationship between CEO power and CSR disclosure (CSRD), our study used the generalized method of moments (GMM) estimation method with panel data from 210 listed companies on the Vietnamese stock market during the period 2015–2022. The research results indicate that factors such as duality, tenure, share ownership, and CEO compensation reduce the level of CSR disclosure by companies. On the other hand, CEO education and age show a positive relationship with disclosure level. The empirical results of this study provide a solid foundation for managers to establish effective corporate governance mechanisms and enhance the quality of sustainable reporting by companies.

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来源期刊
Business Strategy and Development
Business Strategy and Development Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
5.80
自引率
6.70%
发文量
33
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