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CEO personality and language use in CSR reporting

机译：CSR报告中的首席执行官人格和语言使用

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摘要

We explore the relationship between chief executive officer (CEO) personality traits and corporate social responsibility (CSR) reporting. Upper echelons theory indicates that the values, experiences, and personalities of top organizational managers influence their organization's strategic decisions and effectiveness. We utilize IBM Watson Personality Insights software to infer CEOs' personality traits based on their responses to questions raised by analysts during year-end conference calls; we obtain CEOs' Big Five personality traits-openness, conscientiousness, extraversion, agreeableness, and neuroticism-from which we compute a measure of their risk tolerance. Using a longitudinal dataset of Standard and Poor's 500 firms for 2008-2015, we document that high CEO risk tolerance is related to lower CSR report readability and smaller CSR disclosure volume. This finding indicates that executives who are comfortable with greater risk are more willing to supply stakeholders with reports that are shorter and require greater effort to understand. Exploration of the association between CEO Big Five personality traits and CSR report readability and disclosure volume allows key stakeholders to better comprehend CSR disclosures and connotations thereof. Overall, our results contribute to the debate on how CEO personality traits affect organizations' CSR disclosure reporting strategies, and support upper echelons theory in the CSR setting.
机译：我们探索行政总监（CEO）人格特质与企业社会责任（CSR）报告之间的关系。上部梯队理论表明，顶级组织管理人员的价值观，经验和人物会影响其组织的战略决策和有效性。我们利用IBM Watson Handality Insights软件在年终会议期间对分析师提出的问题的回答来推断首席执行官的个性特征;我们获得首席执行官的五个人格特质 - 开放，休闲性，途径，令人满意和神经质论 - 从中​​计算其风险耐受性的衡量标准。使用2008 - 2015年标准和差500家公司的纵向数据集，我们记录了高级CEO风险公差与较低的CSR报告可读性和较小的CSR披露体积相关。这一发现表明，具有更大风险的高管更愿意为具有较短的报告提供利益相关者，并且需要更加努力了解。首席执行官大五个人格特质与CSR报告可读性和披露股票之间的关联探索允许关键利益相关者更好地理解其披露及其内涵。总体而言，我们的结果有助于辩论CEO人格特质如何影响组织的CSR披露报告策略，并支持CSR设置中的上部梯队理论。

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  • 来源
    《Business Ethics》 |2021年第3期|338-359|共22页
  • 作者

    Mahmoudian Fereshteh; Nazari Jamal A.; Gordon Irene M.; Hrazdil Karel;

  • 作者单位

    Simon Fraser Univ Beedie Sch Business WMC 3361 8888 Univ Dr Burnaby BC V5A 1S6 Canada;

    Simon Fraser Univ Beedie Sch Business WMC 3361 8888 Univ Dr Burnaby BC V5A 1S6 Canada;

    Simon Fraser Univ Beedie Sch Business WMC 3361 8888 Univ Dr Burnaby BC V5A 1S6 Canada;

    Simon Fraser Univ Beedie Sch Business WMC 3361 8888 Univ Dr Burnaby BC V5A 1S6 Canada;

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