How executive turnover influences the quality of corporate social responsibility disclosure? Moderating role of political embeddedness: evidence from China

• DOI: 10.1007/s40821-021-00187-9
• Publication Date: 2021-07-16T05:02:53Z
• Authors: Fawad Rauf; Cosmina L. Voinea; Nadine Roijakkers; Khwaja Naveed; Hammad Bin Azam H...; Tayyaba Rani
• Keywords: Embeddedness

Abstract This study investigated the relationship between executive turnover (ET) and quality of corporate social responsibility disclosure (CSRD) at firm level. The role political embeddedness (PE) in association ET CSRD Chinese listed A-share firms is also inspected. We employed 20,850 firm’s/year observations 2010 2016. An inverse was found as well PE quality. In addition, findings disclose that moderates a firm’s whilst impact on company's more pronounced for with low level PE. examination adds to literature under premise normative stakeholder theory leads conclusion link departing executives an active participant exacerbation China. implies reinvigoration roles decision-makers sustainable CSR assurance.