CSR incentives and corporate irresponsibility: evidence from the United States

Publikation: Beitrag in Fachzeitschrift › Forschungsartikel › Beigetragen › Begutachtung

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

OriginalspracheEnglisch
Seiten (von - bis)640-659
Seitenumfang20
Fachzeitschrift Review of accounting & finance
Jahrgang25
Ausgabenummer4
PublikationsstatusVeröffentlicht - Okt. 2025
Peer-Review-StatusJa

Externe IDs

ORCID /0000-0002-8891-3861/work/193180476
Scopus 105018724301

Schlagworte

Schlagwörter

  • Board of directors, CSR controversies, CSR incentives, Corporate social irresponsibility, Corporate social responsibility, Media scrutiny