Author(s)

Xia Li ^1,2, Ziwei He ¹

Affiliation(s)

¹ School of Accounting, Anhui University of Finance and Economics, Bengbu, Anhui, China
² School of Management, University of Science and Technology of China, Hefei, Anhui, China

Corresponding Author

Ziwei He

ABSTRACT

As the social economy and production modes expand, China is placing an increasing focus on corporate social responsibility disclosure. Scholars have looked at several facets of corporate social responsibility information disclosure in both theoretical and practical contexts. Senior executives are involved in CSR performance and disclosure since they are the ones who carry it out. This study highlights and examines existing research findings in three areas of Principal-agent theory, Upper echelons theory, Attention allocation theory, and informal systems, and proposes future research directions based on these findings (1) Examine the influence of the senior management team on CSR performance and information disclosure in terms of heterogeneity and homogeneity. (2) From the perspective of CEO personality, combine psychological theories and investigate the pathways via which senior management characteristics influence CSR information disclosure. The aforementioned research yielded viable recommendations for firms and governments, with the goal of encouraging enterprises to fulfill social responsibility and improving the degree of social responsibility information disclosure from the standpoint of top executives.

KEYWORDS

Executive characteristics, Social responsibility information disclosure, Upper Echelons Theory

CITE THIS PAPER

Xia Li, Ziwei He, Corporate Executives and Social Responsibility Information Disclosure Review. Accounting and Corporate Management (2022) Vol. 4: 7-16. DOI: http://dx.doi.org/10.23977/acccm.2022.040202.

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