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The role of CEO power on CSR reporting: The moderating effect of linking CEO compensation to shareholder return
dc.contributor.authorPucheta Martínez, María Consuelo
dc.contributor.authorGallego Álvarez, Isabel 
dc.date.accessioned2026-04-27T08:38:38Z
dc.date.available2026-04-27T08:38:38Z
dc.date.issued2021
dc.identifier.citationPucheta-Martínez, M. C., & Gallego-álvarez, I. (2021). The role of CEO power on CSR reporting: The moderating effect of linking ceo compensation to shareholder return. Sustainability (Switzerland), 13(6). https://doi.org/10.3390/SU13063197es_ES
dc.identifier.urihttp://hdl.handle.net/10366/171101
dc.description.abstractThe aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of CEO compensation linked to shareholder return on the association between CEO power and CSR disclosure. The theories used follow agency theory and stakeholder theory and the sample comprised 9182 international firm-year observations collected from the Thomson Reuters database from 2009 to 2018. Our model was estimated using the generalized method of moments (GMM) estimator. The results found that CEO power was positively associated with CSR disclosure, contrary to our expectations. Additionally, our evidence also shows that CEO compensation linked to shareholder return plays a positive moderating role on the relationship between CEO power and CSR reporting.es_ES
dc.description.sponsorshipThe authors wish to acknowledge financial support from the Spanish Ministry of Economy, Industry, and Competitiveness for the research project ECO 2017-82259-R and from the University Jaume I for the research project UJI-B2018-15. The authors are also grateful to the Junta de Castilla y León and the European Regional Development Fund (Grant CLU-2019-03) for the financial support to the Research Unit of Excellence “Economic Management for Sustainability” (GECOS).es_ES
dc.language.isoenges_ES
dc.publisherMPDIes_ES
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacionales_ES
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/es_ES
dc.subjectCEO poweres_ES
dc.subjectCorporate social responsibility reportinges_ES
dc.subjectCEO compensation link to share- holder returnes_ES
dc.subjectAgency theoryes_ES
dc.subjectStakeholder theoryes_ES
dc.titleThe role of CEO power on CSR reporting: The moderating effect of linking CEO compensation to shareholder returnes_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.relation.publishversionhttps://doi.org/10.3390/su13063197es_ES
dc.subject.unesco5311 Organización y Dirección de Empresases_ES
dc.identifier.doi10.3390/su13063197
dc.relation.projectIDECO 2017-82259-Res_ES
dc.relation.projectIDUJI-B2018-15es_ES
dc.relation.projectIDCLU-2019-03es_ES
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses_ES
dc.identifier.essn2071-1050
dc.journal.titleSustainabilityes_ES
dc.volume.number13es_ES
dc.issue.number6es_ES
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersiones_ES


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