Abstract

PurposeThe purpose of this paper is to examine the effects of political orientation on corporate social (ir)responsibility. In specific, it investigates CEO political liberalism, and its moderation with government political liberalism on corporate social responsibility (CSR) and corporate social irresponsibility (CSIR).Design/methodology/approachPanel regression analysis was conducted using 3,136 firm-year observations of 751 CEOs in the USA.FindingsResults show that the effects of CEO liberalism are positive on CSR and negative on CSIR. During the reign of a democrat president, however, CEO political liberalism shows different impacts on CSR and CSIR. Interactions between the same political orientations are negatively associated with CSR, but not significantly associated with CSIR.Originality/valueThe primary contribution of this paper is in presenting the interactive effects of external environment and CEO attributions on CSIR.

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