The influence of CEO psychological traits on CSR disclosure patterns: a metadata perspective
CEOの心理的特性がCSR開示パターンに与える影響：メタデータの視点から (AI 翻訳)
Samuel Ejiro Uwhejevwe-Togbolo, Augustine Akpojevwa Okwoma, Annmarie Nkemejina Okoli, Victoria Omenebele Kaizar, Ajueyitse Martins Otuedon, Festus Elugom Ubogu
🤖 gxceed AI 要約
日本語
本研究はCEOの心理的特性（開放性、共感性など）がCSR開示パターンに与える影響を、メタデータ分析により調査した。ナイジェリアの非金融上場企業85社のパネルデータ（2011-2023年）を用い、CEOの開放性が将来志向のCSR開示と新モデルの採用を促進することを発見した。CSR報告の標準化努力にもかかわらず、CEOの特性が開示の質に影響することを示唆する。
English
This study examines how CEO psychological traits (openness, empathy) influence CSR disclosure patterns using a metadata approach. Analyzing an unbalanced panel of 85 Nigerian listed firms (2011-2023), it finds that CEO openness strongly predicts future-oriented CSR articulations and adoption of novel frameworks. The results highlight that despite standardization efforts, CEO personality affects disclosure heterogeneity.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文はCSR開示におけるCEOの心理特性の役割を明らかにしており、日本の有報や統合報告書における経営者メッセージの分析にも応用可能な示唆を含む。ただし、ナイジェリア企業を対象としており、直接的な適用には注意が必要。
In the global GX context
This paper adds a psychological dimension to the CSR disclosure literature, relevant to current global debates on disclosure quality and standardization under ISSB and other frameworks. It underscores that even with standardized guidelines, CEO traits can shape disclosure patterns, offering insights for investors and regulators.
👥 読者別の含意
🔬研究者:Opens a new avenue linking executive psychology to disclosure heterogeneity, under-researched in CSR literature.
🏢実務担当者:Suggests that CEO personality may influence the tone and structure of CSR reports, useful for corporate communications and board composition.
📄 Abstract（原文）
The study investigated the influence of CEO psychological traits on CSR disclosure patterns: a metadata perspective. The study acknowledged that CSR reports are far more heterogeneous in tone, structure, and credibility despite attempts to add standardisation by such frameworks as the Global Reporting Initiative, the Sustainability Accounting Standards Board and the Integrated Reporting. The study also acknowledged that the nexus between executive psychology and CSR reporting is under-researched. While studies on narcissist CEOs have revealed the leaders to be prone to self-promotional behaviour, empathetic leaders may focus on inclusivity and orientation to stakeholders. The study utilised a panel of 85 non-financial listed firms on the Nigerian Exchange Group (NGX) that was unbalanced between 2011-2023. The data are collected based on notices on firm websites, the GRI database, and the Bloomberg ESG repository. Biographical information on the CEO and compensation data are captured in BoardEx, local filings/proxy statements, and annual reports of the firms. Following the elimination of the firm-years with either missing outcome or key predictors, the working panel includes 3,500 observations outcome of the firms. The finding revealed that CEO openness greatly predetermined future-focused CSR articulations and embracement of new models, in line with open-minded leadership tendencies of adopting innovative strategies and thinking into the future. The study concluded that openness of the CEOs is the most significant determining factor in the change towards adoption of novel CSR frameworks, although the other attributes have an intermediate or indirect effect. It was recommended that Firms must use empathetic CEOs to improve the prosocial tone of the disclosure without compromising technical accuracy and simplicity of the report.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.56294/digi2025210first seen 2026-05-05 19:08:52
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