Managers prepare corporate social responsibility (CSR) reports by recalling and describing their past socially responsible actions. Using an experiment, we test whether the manner in which managers prepare CSR reports influences their subsequent ethical decisions. CSR reporting guidelines and...

Prior archival research documents a positive association between managers' socially responsible actions and their ethical behavior in other domains and typically attributes this association to firm- and manager-level fixed effects. Using an experiment, we provide evidence about a new mechanism...