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CEO narcissism, power, and corporate SDG reporting: An empirical analysis.

Awuah, B., Elbardan, H. and Yazdifar, H., 2024. CEO narcissism, power, and corporate SDG reporting: An empirical analysis. Business Strategy and the Environment. (In Press)

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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.

Item Type:Article
Uncontrolled Keywords:Upper echelons; CEO narcissism; CEO power; SDG reporting; Firm performance; Corporate governance
Group:Bournemouth University Business School
ID Code:40110
Deposited By: Symplectic RT2
Deposited On:08 Jul 2024 14:24
Last Modified:08 Jul 2024 14:24


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