IDEAS home Printed from https://ideas.repec.org/a/cwg/digino/v4y2025id210.html

The influence of CEO psychological traits on CSR disclosure patterns: a metadata perspective

Author

Listed:
  • Samuel Ejiro Uwhejevwe-Togbolo

    (Department of Accounting, Dennis Osadebay University, Asaba, Delta State-Nigeria)

  • Augustine Akpojevwa Okwoma

    (Department of Business Education, College of Education, Warri, Delta State-Nigeria)

  • Annmarie Nkemejina Okoli

    (Department of Sociology, Dennis Osadebay University, Asaba, Delta State-Nigeria)

  • Victoria Omenebele Kaizar

    (Department of Psychology, Dennis Osadebay University, Asaba, Delta State-Nigeria)

  • Ajueyitse Martins Otuedon

    (Department of Business Education, College of Education, Warri, Delta State-Nigeria)

  • Festus Elugom Ubogu

    (Department of Accounting, Dennis Osadebay University, Asaba, Delta State-Nigeria)

Abstract

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.

Suggested Citation

  • Samuel Ejiro Uwhejevwe-Togbolo & Augustine Akpojevwa Okwoma & Annmarie Nkemejina Okoli & Victoria Omenebele Kaizar & Ajueyitse Martins Otuedon & Festus Elugom Ubogu, 2025. "The influence of CEO psychological traits on CSR disclosure patterns: a metadata perspective," Diginomics, Centro de Estudios de Economía Digital, vol. 4, pages 210-210, January.
    • Handle: RePEc:cwg:digino:v:4:y:2025:id:210
    DOI: 10.56294/digi2025210
    as

    Download full text from publisher

    File URL: https://diginomics.ar/index.php/digi/article/view/210
    File Function: Abstract page
    Download Restriction: no
    File URL: https://diginomics.ar/index.php/digi/article/download/210/195
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.56294/digi2025210?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Umaru Kargbo & Biju Terrence & Timothy B. Palmer, 2025. "Redefining Corporate Social Responsibility: The Role of Strategic Communication Practices," Sustainability, MDPI, vol. 17(9), pages 1-26, May.
    2. Tajneen Affnaan Saleh & Abdullah Sarwar & Md. Amirul Islam & Muhammad Mohiuddin & Zhan Su, 2022. "Effects of Leader Conscientiousness and Ethical Leadership on Employee Turnover Intention: The Mediating Role of Individual Ethical Climate and Emotional Exhaustion," IJERPH, MDPI, vol. 19(15), pages 1-17, July.
    3. Hunjra, Ahmed Imran & Boubaker, Sabri & Arunachalam, Murugesh & Mehmood, Asad, 2021. "How does CSR mediate the relationship between culture, religiosity and firm performance?," Finance Research Letters, Elsevier, vol. 39(C).
    4. Naima Lassoued & Imen Khanchel, 2023. "Voluntary CSR disclosure and CEO narcissism: the moderating role of CEO duality and board gender diversity," Review of Managerial Science, Springer, vol. 17(3), pages 1075-1123, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. elviona, adra, 2020. "Aspek Pengukuran Kinerja Perusahaan," OSF Preprints cj3d8, Center for Open Science.
    2. Marius Banke & Stephanie Lenger & Christiane Pott, 2022. "ESG Ratings in the Corporate Reporting of DAX40 Companies in Germany: Effects on Market Participants," Sustainability, MDPI, vol. 14(15), pages 1-21, August.
    3. Majeed, Rafaqat & Audi, Marc & Ali, Amjad, 2026. "Environmental, Social, and Governance Reporting and Financial Reporting Quality in Emerging Markets," MPRA Paper 129347, University Library of Munich, Germany.
    4. Zhou, Ruizhu, 2024. "Industry concentration and workers’ wage levels," Finance Research Letters, Elsevier, vol. 66(C).
    5. Suha Alawi, 2024. "The Role of Corporate Social Responsibility, Ownership Structure, and Gender Diversity in Firm Performance," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 14(2), pages 97-110, March.
    6. Samreen Hamid & Asif Saeed & Umar Farooq & Faisal Alnori, 2022. "A Bibliometric Retrospection of CSR from the Lens of Finance and Economics: Towards Sustainable Development," Sustainability, MDPI, vol. 14(24), pages 1-25, December.
    7. Bigelli, Marco & Mengoli, Stefano & Sandri, Sandro, 2023. "ESG score, board structure and the impact of the non-financial reporting directive on European firms," Journal of Economics and Business, Elsevier, vol. 127(C).
    8. Maya Novitasari & Anggita Langgeng Wijaya & Nindya Mariana Agustin & Ardi Gunardi & Leo‐Paul Dana, 2023. "Corporate social responsibility and firm performance: Green supply chain management as a mediating variable," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 267-276, January.
    9. Rita Paralta & Eduardo Simões & Ana Patrícia Duarte, 2023. "Subjective Well-Being in Organizations: Effects of Internal Ethical Context and Ethical Leadership," IJERPH, MDPI, vol. 20(5), pages 1-17, March.
    10. Zhang, Cong & Mehmood, Rashid & Palma, Alessia & Wang, Zhen, 2024. "The impact of culture and religion on financing decisions: Moderating role of CSR," Research in International Business and Finance, Elsevier, vol. 70(PB).
    11. Sibel Aydemir & Emrullah Kıpçak, 2024. "The Impact of Internal Service Quality and Ethical Leadership on Employee Performance," Sustainability, MDPI, vol. 16(21), pages 1-23, October.
    12. Sujata Banerjee & Alessandro Zattoni, 2026. "Can CEOs’ characteristics influence CSR engagement in emerging economies: evidence from India," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 30(1), pages 361-396, March.
    13. Aditya Kumar Divyam & Lokesh Jasrai & Vishwas Gupta, 2025. "Corporate social responsibility influencing sustainability within the retail industry: a bibliometric analysis using R," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 22(4), pages 995-1022, December.
    14. Siti Nur Aini & Iman Harymawan & Mohammad Nasih & Khairul Anuar Kamarudin, 2024. "CEO overseas experience and sustainability report disclosure: Evidence from Indonesia," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5837-5849, November.
    15. Hunjra, Ahmed Imran & Jebabli, Ikram & Thrikawala, Sujani Sudhara & Alawi, Suha Mahmoud & Mehmood, Rashid, 2024. "How do corporate governance and corporate social responsibility affect credit risk?," Research in International Business and Finance, Elsevier, vol. 67(PA).
    16. Kewen Wang & Yuanbo Qiao, 2022. "The horizontal S‐shaped relationship between corporate social responsibility and financial performance: The moderating effects of firm size and industry dynamism," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 31(4), pages 937-968, October.
    17. Bhaskar, Ratikant & Bansal, Shashank & Abbassi, Wajih & Pandey, Dharen Kumar, 2023. "CEO compensation and CSR: Economic implications and policy recommendations," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 232-256.
    18. Serap Yalçınyiğit & Halil Emre Akbaş, 2026. "A Longitudinal Analysis of Legitimizing Sustainability: Executive and Institutional Discourse as Strategic Communication," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(4), pages 4956-4972, July.
    19. Pompei MITITEAN & Mihai-Alexandru GHIGIU, 2024. "Understanding the Role of Corporate Governance in Driving Sustainability in Europe," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(3), pages 62-73, March.
    20. Richard J. Arend, 2024. "The Advantages of Entrepreneurial Holism: A Possible Path to Better and More Sustainable Performance," Administrative Sciences, MDPI, vol. 14(9), pages 1-15, September.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cwg:digino:v:4:y:2025:id:210. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Carlos Alberto Gómez Cano (email available below). General contact details of provider: https://diginomics.ar/index.php/digi .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.