Author(s)

Yarui Shi ¹

Affiliation(s)

¹ School of Business, Xi'an International Studies University, Xi'an, Shaanxi, 710128, China

Corresponding Author

Yarui Shi

ABSTRACT

Whether and how enterprises disclose social responsibility information is closely related to executives, and the individual characteristics of executives, as an important factor influencing executives' behavioural decisions, are also inextricably linked to CSR information disclosure. Based on the GLOBE culture model, this paper empirically examines the direct impact of executives' age on CSR information disclosure with the sample data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2020, and finds that: the older the executives are, the higher the quality of CSR information disclosure is. We also introduced the informal system of uncertainty avoidance culture to empirically test the indirect effect of executive age on CSR disclosure under the influence of uncertainty avoidance culture, and found that: uncertainty avoidance culture plays a positive moderating role between executive age and CSR disclosure. Enterprises and countries should take regional cultural differences into account when formulating CSR disclosure strategies and adopt more locally adapted CSR disclosure initiatives. 

KEYWORDS

Age of executives, Uncertainty Avoidance, Corporate Social Responsibility Disclosure

CITE THIS PAPER

Yarui Shi, Age of Executives, Uncertainty Avoidance Culture and Corporate Social Responsibility Disclosure. Accounting and Corporate Management (2024) Vol. 6: 145-151. DOI: http://dx.doi.org/10.23977/acccm.2024.060120.

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