Difference in degrees: CEO characteristics and firm environmental disclosure

被引：443

作者：

Lewis, Ben W. ^{[1
]}

Walls, Judith L. ^{[2
]}

Dowell, Glen W. S. ^{[3
]}

机构：

[1] Brigham Young Univ, Marriott Sch Management, Provo, UT 84602 USA

[2] Nanyang Technol Univ, Nanyang Business Sch, Singapore 639798, Singapore

[3] Cornell Univ, Johnson Grad Sch Management, Ithaca, NY 14853 USA

来源：

STRATEGIC MANAGEMENT JOURNAL | 2014年 / 35卷 / 05期

关键词：

sustainability; environmental performance; CEO characteristics; voluntary disclosure; institutional theory; TOP-MANAGEMENT; LEGITIMACY; RESPONSES; DETERMINANTS; ORGANIZATION; PERFORMANCE; COMMITMENT; EXPERIENCE; CONTEXT; BOARDS;

D O I：

10.1002/smj.2127

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We contribute to the literature on firms' responses to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will influence firms' likelihood to voluntarily disclose environmental information. We test our hypotheses by examining firms' responses to the Carbon Disclosure Project (CDP) and find that firms led by newly appointed CEOs and CEOs with MBA degrees are more likely to respond to the CDP, while those led by lawyers are less likely to respond. Our results have implications for research on strategic responses to institutional pressures and corporate environmental performance. Copyright (c) 2013 John Wiley & Sons, Ltd.

引用

页码：712 / 722

页数：11

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