Chief executive officer narcissism, power and sustainable development goals reporting: An empirical analysis
Authors: Awuah, B., Elbardan, H. and Yazdifar, H.
Journal: Business Strategy and the Environment
eISSN: 1099-0836
ISSN: 0964-4733
DOI: 10.1002/bse.3889
Abstract:Grounded in both agency and upper echelons perspectives, this paper examines the effects of chief executive officer (CEO) narcissism and power on corporate reporting on the Sustainable Development Goals (SDGs). We theorise that CEOs' narcissistic tendencies and power will influence their firms' SDGs engagement and reporting practices. We also examine whether SDGs reporting affects firm performance. Based on a sample of FTSE 100 companies for the period 2018–2022, we test our ideas using generalised estimating equations. The results show that CEO narcissism is positively related to SDGs reporting; however, this effect is weaker in firms led by older narcissistic CEOs. Further, CEO power is negatively associated with SDGs reporting, suggesting that firms led by powerful CEOs are reluctant to integrate the SDGs. Finally, corporate SDGs reporting lacks any value-enhancing effect on firm performance, supporting the symbolic perspective of sustainability management. Our results contribute to the literature on SDGs accounting and enrich our understanding of the underlying dynamics shaping corporate disclosure practices.
https://eprints.bournemouth.ac.uk/40110/
Source: Scopus
Chief executive officer narcissism, power and sustainable development goals reporting: An empirical analysis
Authors: Awuah, B., Elbardan, H. and Yazdifar, H.
Journal: BUSINESS STRATEGY AND THE ENVIRONMENT
eISSN: 1099-0836
ISSN: 0964-4733
DOI: 10.1002/bse.3889
https://eprints.bournemouth.ac.uk/40110/
Source: Web of Science (Lite)
CEO narcissism, power, and corporate SDG reporting: An empirical analysis
Authors: Elbardan, H., Yazdifar, H. and Awuah, B.
Journal: Business Strategy and the Environment
https://eprints.bournemouth.ac.uk/40110/
Source: Manual
Chief executive officer narcissism, power and sustainable development goals reporting: An empirical analysis
Authors: Awuah, B., Elbardan, H. and Yazdifar, H.
Journal: Business Strategy and the Environment
ISSN: 0964-4733
Abstract:Grounded in both agency and upper echelons perspectives, this paper examines the effects of CEO narcissism and power on corporate reporting on the Sustainable Development Goals (SDGs). We theorise that CEOs’ narcissistic tendencies and power will influence their firms’ SDGs engagement and reporting practices. We also examine whether SDGs reporting affects firm performance. Based on a sample of FTSE 100 companies for the period 2018-2022, we test our ideas using generalised estimating equations. The results show that CEO narcissism is positively related to SDGs reporting; however, this effect is weaker in firms led by older narcissistic CEOs. Further, CEO power is negatively associated with SDGs reporting, suggesting that firms led by powerful CEOs are reluctant to integrate the SDGs. Finally, corporate SDGs reporting lacks any value-enhancing effect on firm performance, supporting the symbolic perspective of sustainability management. Our results contribute to the literature on SDGs accounting and enrich our understanding of the underlying dynamics shaping corporate disclosure practices.
https://eprints.bournemouth.ac.uk/40110/
Source: BURO EPrints