Difference in degrees: CEO characteristics and firm environmental disclosure
研究了CEO的教育背景和任期如何影响企业自愿披露环境信息的可能性，发现拥有MBA学位或新上任的CEO更可能回应碳信息披露项目，而律师背景的CEO则相反。
We contribute to the literature on firms' responses to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will influence firms' likelihood to voluntarily disclose environmental information. We test our hypotheses by examining firms' responses to the Carbon Disclosure Project ( CDP ) and find that firms led by newly appointed CEOs and CEOs with MBA degrees are more likely to respond to the CDP , while those led by lawyers are less likely to respond. Our results have implications for research on strategic responses to institutional pressures and corporate environmental performance . Copyright © 2013 John Wiley & Sons, Ltd.