Articlebronze2013

Difference in degrees: CEO characteristics and firm environmental disclosure

Ben W. Lewis · Judith Louise Walls · Glen W. S. Dowell

712 citations0/0 files storedStrategic Management Journal

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Corporate Identity and Reputation

Abstract

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 © 2013 John Wiley & Sons, Ltd.

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References

1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1991Strategic Responses to Institutional Processes 2001The theory and practice of corporate finance: evidence from the field 1995A Natural-Resource-Based View of the Firm 1991STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES 2000WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS.2003Managing with Style: The Effect of Managers on Firm Policies 1983Discretionary disclosure

Cited by

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