Autori
Sarto, Fabrizia
Saggese, Sara
Stasi, Beatrice Sveva

Titolo
Top managers’ human capital and company CSR disclosure: A systematic review and research agenda
Periodico
Rivista italiana di ragioneria e di economia aziendale
Anno: 2025 - Volume: 125 - Fascicolo: 5/8 - Pagina iniziale: 209 - Pagina finale: 232

"In recent years, Corporate Social Responsibility has gained significant importance, with companies facing growing pressure to disclose their corporate sustainability efforts due to the benefits associated with Corporate Social Responsibility activities. Previous studies have explored several factors influencing Corporate Social Responsibility disclosure, including the human capital of top managers. Despite the growing interest in this topic, there is still no comprehensive overview of the literature on the relationship between top managers' human capital and Corporate Social Responsibility disclosure. Therefore, this research aims to explore the state of the art and the main research streams on the relationship between top managers' human capital and Corporate Social Responsibility disclosure. With this in mind, we carry out a systematic literature review by analyzing 44 papers published in peer-reviewed journals and classifying them according to several items (method, theoretical approach, human capital dimensions, Corporate Social Responsibility disclosure proxy, managerial roles, setting, and the sign of the relationship). Finally, we organize the findings according to the dimensions of human capital (work experience and educational background) investigated in each study. Results show that the majority of studies analyze managerial work experience, with a focus on functional background, while in terms of educational background, most articles explore the area of education. Moreover, papers predominantly investigate the board of directors' managerial role and adopt a multiple theoretical perspective. This paper offers both theoretical and practical contributions. With reference to the former, it provides an overview of the investigated relationships between top managers' human capital and Corporate Social Responsibility disclosure through a systematic literature review. Moreover, by identifying the main literature gaps in the analyzed relationship, the study can inspire future scholars to uncover unexplored areas through new research questions. Regarding the latter, this article has practical implications for nomination committees, by influencing their decisions on board composition. In particular, by describing the main dimensions of human capital that impact Corporate Social Responsibility disclosure, it emphasizes the importance of properly considering the human capital of top managers (including those nominated for board positions) during the nomination process. Finally, the paper suggests future policy interventions aimed at identifying top managers' human capital characteristics that can promote firms' Corporate Social Responsibility activities."



SICI: 1593-9154(2025)125:5/8<209:TMHCAC>2.0.ZU;2-F
Testo completo: doi: 10.17408/RIREA BSSSSFS050607082025

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