Executive Characteristics Considering Heterogeneity and Corporate Social Responsibility Information Revealed Relationship Research

Abstract

<p>This article analyzes the relationship between the characteristics of executive team and corporate social responsibility information disclosure. In the analysis of executive characteristics, three adjustment variables of age heterogeneity, tenure heterogeneity and academic heterogeneity are introduced. Moderating effect on corporate social responsibility information disclosure. The research results show that the average tenure of the senior management team in the sample company has a significant positive effect on corporate social responsibility; after introducing heterogeneity variable adjustment, age heterogeneity significantly negatively regulates the relationship between the proportion of women in the executive team and corporate social responsibility. The term heterogeneity significantly negatively regulates the relationship between education level and corporate social responsibility.</p>