{"title":"家族企业的环境、社会和治理报告：首席执行官特质的关键作用","authors":"Richard Yeaw Chong Seow","doi":"10.1002/bse.3984","DOIUrl":null,"url":null,"abstract":"Amid the global surge in emphasis on environmental, social, and governance (ESG) reporting, the response of family firms to these demands has been underexplored. Chief Executive Officers (CEOs) play an essential role in materializing and adhering to ESG‐related expectations from stakeholders. Anchored in upper echelons and socio‐emotional wealth theoretical frameworks, this study embarks on a novel investigation into the complex attributes of CEOs, aiming to deepen the understanding of their role in advocating for ESG principles. Employing a random effects model with robust standard errors, this research scrutinizes data from Malaysian family firms between 2018 and 2022. Findings reveal that CEO tenure, experience, and board interlocking positively correlate with ESG reporting, enhancing these family firms' sustainability profiles. In contrast, CEO ownership displays a negative correlation with ESG reporting, suggesting a potential conflict between personal ownership interests and broader ESG commitments. This study significantly contributes to the evolving discourse on ESG practices within family firms, highlighting the pivotal influence of distinct CEO attributes on the ESG reporting landscape.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":null,"pages":null},"PeriodicalIF":12.5000,"publicationDate":"2024-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Environmental, social, and governance reporting in family firms: The critical role of CEO attributes\",\"authors\":\"Richard Yeaw Chong Seow\",\"doi\":\"10.1002/bse.3984\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Amid the global surge in emphasis on environmental, social, and governance (ESG) reporting, the response of family firms to these demands has been underexplored. Chief Executive Officers (CEOs) play an essential role in materializing and adhering to ESG‐related expectations from stakeholders. Anchored in upper echelons and socio‐emotional wealth theoretical frameworks, this study embarks on a novel investigation into the complex attributes of CEOs, aiming to deepen the understanding of their role in advocating for ESG principles. Employing a random effects model with robust standard errors, this research scrutinizes data from Malaysian family firms between 2018 and 2022. Findings reveal that CEO tenure, experience, and board interlocking positively correlate with ESG reporting, enhancing these family firms' sustainability profiles. In contrast, CEO ownership displays a negative correlation with ESG reporting, suggesting a potential conflict between personal ownership interests and broader ESG commitments. This study significantly contributes to the evolving discourse on ESG practices within family firms, highlighting the pivotal influence of distinct CEO attributes on the ESG reporting landscape.\",\"PeriodicalId\":9518,\"journal\":{\"name\":\"Business Strategy and The Environment\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":12.5000,\"publicationDate\":\"2024-09-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Business Strategy and The Environment\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1002/bse.3984\",\"RegionNum\":1,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business Strategy and The Environment","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1002/bse.3984","RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
Environmental, social, and governance reporting in family firms: The critical role of CEO attributes
Amid the global surge in emphasis on environmental, social, and governance (ESG) reporting, the response of family firms to these demands has been underexplored. Chief Executive Officers (CEOs) play an essential role in materializing and adhering to ESG‐related expectations from stakeholders. Anchored in upper echelons and socio‐emotional wealth theoretical frameworks, this study embarks on a novel investigation into the complex attributes of CEOs, aiming to deepen the understanding of their role in advocating for ESG principles. Employing a random effects model with robust standard errors, this research scrutinizes data from Malaysian family firms between 2018 and 2022. Findings reveal that CEO tenure, experience, and board interlocking positively correlate with ESG reporting, enhancing these family firms' sustainability profiles. In contrast, CEO ownership displays a negative correlation with ESG reporting, suggesting a potential conflict between personal ownership interests and broader ESG commitments. This study significantly contributes to the evolving discourse on ESG practices within family firms, highlighting the pivotal influence of distinct CEO attributes on the ESG reporting landscape.
期刊介绍：
Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.
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