Chief sustainability officers and corporate social (Ir)responsibility
研究首席可持续发展官（CSO）如何影响企业社会责任与不负责任行为，发现CSO能增加社会责任活动并减少不负责任行为，且对减少不负责任行为的效果更强，尤其在设有可持续发展委员会或高污染行业中更显著。
Abstract Research Summary How will a chief sustainability officer (CSO) influence corporate social performance? Building upon the upper echelons perspective and the attention‐based view, this study argues that while a CSO helps channel managerial attention to a firm's social domain, managerial attention is more likely to be directed to negative issues than to positive issues. In addition, such relationships are contingent on the focal firm's governance design and its industry culpability. Analysis of a sample of S&P 500 firms for the period of 2005–2014 largely renders support to our predictions. Managerial Summary While more and more firms start to put a chief sustainability officer (CSO) on its top management team (TMT), the implications for corporate social performance of CSO presence remain unclear. With a sample of S&P 500 firms, we find that the presence of a CSO increases the firm's socially responsible activities (CSR) and reduces its socially irresponsible activities (CSiR). Moreover, CSO presence has a greater effect on reducing CSiR than on increasing CSR. These relationships become stronger when the firm has a sustainability committee on the board and is in a culpable industry.