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The Conflict Between Chief Executive...

Wukich, Jacqueline Jarosz.

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The Conflict Between Chief Executive Officer Power and Different Measures of Environmental and Social Disclosure.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Conflict Between Chief Executive Officer Power and Different Measures of Environmental and Social Disclosure./
作者:	Wukich, Jacqueline Jarosz.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	122 p.
附註:	Source: Dissertations Abstracts International, Volume: 83-04, Section: B.
Contained By:	Dissertations Abstracts International83-04B.
標題:	Climate change. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28730676
ISBN:	9798535573069

The Conflict Between Chief Executive Officer Power and Different Measures of Environmental and Social Disclosure.
Wukich, Jacqueline Jarosz.

The Conflict Between Chief Executive Officer Power and Different Measures of Environmental and Social Disclosure. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 122 p.

Source: Dissertations Abstracts International, Volume: 83-04, Section: B.

Thesis (Ph.D.)--Case Western Reserve University, 2021.

This item must not be sold to any third party vendors.

This study investigates if the detriment to environmental (E) and social (S) disclosures as a result of chief executive officer's (CEO) power is different for outcome versus intention oriented disclosure characteristics. The importance of this relationship is demonstrated by the commitment of leading CEOs to maximize stakeholder wealth at the August 2019 Business Roundtable amongst the proliferation of impact investing and the growth in E and S reporting. This research captures the diverse nature of E and S disclosures by distinguishing four characteristics, (e.g. qualitative, quantitative, effectiveness, and effort). This study is the first to identify the characteristic of effectiveness (numeric and comparable) and contends it aligns with investor preferences for outcome measures more than other types like quantitative (numeric). This accountability is not in the CEOs best interests. As the power of a CEO increases, so does their capacity to behave opportunistically by withholding the most accountable E and S disclosures. Applying seemingly unrelated regressions to a sample of over 2,200 U.S. publicly traded companies, this research shows that powerful CEOs negatively associate with the most comparable outcome-based environmental disclosures (effectiveness) more than other environmental disclosures. Unexpectedly, the CEO power more negatively associates with social disclosures that that are intention-oriented. These findings that differ across both dimensions (E or S) and characteristics are particularly important because most research examines E and S collectively. The granular distinction of disclosures based on their communication of intention versus outcome and comparability provides a more nuanced depiction of the conflict between powerful CEOs and E and S reporting.

ISBN: 9798535573069Subjects--Topical Terms:

2079509
Climate change.
Subjects--Index Terms:

ESG disclosure

The Conflict Between Chief Executive Officer Power and Different Measures of Environmental and Social Disclosure.
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