CSR incentives and corporate irresponsibility: evidence from the United States
Publikation: Beitrag in Fachzeitschrift › Forschungsartikel › Beigetragen › Begutachtung
Beitragende
Abstract
This study aims to investigate whether linking management compensation to corporate social responsibility criteria (CSR incentives) reduces corporate social irresponsibility (CSiR). Drawing on stakeholder–agency theory, the author argues that CSR incentives align management and stakeholder interests, discouraging irresponsible actions. Using resource dependence theory, this study examines how industry characteristics moderate this relationship.
Details
| Originalsprache | Englisch |
|---|---|
| Seiten (von - bis) | 640-659 |
| Seitenumfang | 20 |
| Fachzeitschrift | Review of accounting & finance |
| Jahrgang | 25 |
| Ausgabenummer | 4 |
| Publikationsstatus | Veröffentlicht - Okt. 2025 |
| Peer-Review-Status | Ja |
Externe IDs
| ORCID | /0000-0002-8891-3861/work/193180476 |
|---|---|
| Scopus | 105018724301 |
Schlagworte
Ziele für nachhaltige Entwicklung
Schlagwörter
- Board of directors, CSR controversies, CSR incentives, Corporate social irresponsibility, Corporate social responsibility, Media scrutiny