Corporate Social Responsibility, CEO Compensation Structure, and Corporate Innovation Activities

被引：8

作者：

Choi, Bu-Kyung ^{[1
]}

Ahn, Ji-Young ^{[1
]}

Choi, Myeong-Cheol ^{[2
]}

机构：

[1] Ewha Womans Univ, Sch Business, 52 Ewhayeodae Gil, Seoul 03760, South Korea

[2] Gachon Univ, Coll Business, Seongnam 13120, South Korea

来源：

SUSTAINABILITY | 2021年 / 13卷 / 23期

关键词：

corporate social responsibility; innovation; CEO compensation structure; social exchange; equity; PAY DISPERSION; EXECUTIVE-COMPENSATION; TOP-MANAGEMENT; FINANCIAL PERFORMANCE; FIRM; INCENTIVES; IMPACT; OWNERSHIP; EQUITY; COSTS;

D O I：

10.3390/su132313039

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

This study empirically investigated the economic effect of CSR initiatives on innovation by examining Korean firms. Our primary objective of this study was to explore how a CEO compensation system can affect the CSR-innovation relationship. An integrated model of the impact of CSR on innovation activities was developed through analyzing various CEO compensation components such as structure, type, mix, and distribution. We identified the CEO compensation system that more suitably supports CSR in driving innovation performance improvement, and empirically examined a compensation system that enhances corporate innovation by creating a good alignment with CSR. Using a longitudinal data, we empirically tested the interactive effect of a CSR and compensation system of CEO in Korean publicly traded companies. Our empirical findings concerning the interaction between CSR strategies and CEO compensation schemes hold practical implications for establishing and implementing a suitable human resource system to improve organizational competitiveness.

引用

页数：15

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