Everaert, Patricia; Bouten, Lies; Baele, Annelien - In: Accounting, Auditing & Accountability Journal 32 (2019) 2, pp. 421-455
Purpose: Using upper echelons theory (UET), the purpose of this paper is to unravel the influence of a CEO’s ethical ideology on the presence of corporate social responsibility (CSR) disclosure on corporate websites. It also considers the CEO’s perception of the importance of CSR (i.e. the...