CEO AND CSR REPORTING: A BIBLIOMETRIC ANALYSIS
DOI:
https://doi.org/10.29080/jai.v11i01.1917Keywords:
CEO, CSR, CEO POWER, CEO DUALITYAbstract
This study aims to examine previous studies related to the relationship
between CEO power in the implementation of CSR in a company and explore
how the characteristics of CEO power influence CSR, especially in non-financial
companies in Indonesia with a period between 2020-2022 after the Covid
pandemic -19. The method used in this study is a literature review by analyzing
21 articles that are relevant to the research topic raised. The analysis results stated
that several previous studies revealed that CEO power had a negative relationship
with a company's CSR disclosure level. In addition, CEO duality and CSR
disclosure also has a negative relationship, where CEO duality will reduce the
CEO's responsibility to stakeholders, which can weaken CSR performance in a
company. This analysis explains that the relationship between CEO Power in
implementing CSR is limited to manufacturing and mining companies and is
rarely discussed regarding non-financial companies.
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