Journal of Business Ethics 169 (4):609-629 (2021)

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Abstract
We explore the potential impact of CEO entrepreneurial orientation on firm choice of CSR activities. Integrating upper echelon theory and attention-based view of the firm, we find that CEO entrepreneurial orientation leads to more engagement in CSR innovation rather than corporate philanthropy. We find that the effect of CEO entrepreneurial orientation on firm choice of CSR activities varies under two situational contexts: state-owned enterprises and incoming/departing CEO. The hypotheses are tested using two different studies. Study 1 uses a cross-sectional survey of Chinese CEOs, whereas study 2 employs a longitudinal analysis of Chinese publicly listed firms from 2003 to 2017. Both studies support our theoretical hypotheses.
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DOI 10.1007/s10551-020-04553-x
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Language, Thought and Reality.Benjamin Lee Whorf, John B. Carroll & Stuart Chase - 1956 - Les Etudes Philosophiques 11 (4):695-695.

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