Intersection Between a CEO’s Organizational Identification and Ethical Perspective: A Conceptual Framework for Firm CSR Engagement

Abstract

This paper introduces a conceptual framework to explore the effect of a chief executive officer’s (CEO) organizational identification and their perceived importance of ethics on a firm’s corporate social responsibility (CSR) practices. There is a growing consensus among CSR scholars about the significance of CEOs’ characteristics in shaping a company’s CSR strategies. However, the precise mechanism underpinning this relationship is yet to be fully understood. We explore this mechanism by distinguishing different types of organizational identifications for a CEO. Furthermore, we explore how firms’ CSR practices differ with high and low levels of perceived importance of ethics by a CEO.