Sustainability Reporting Assurance in Italian Listed Companies: Understanding the Role of CEO Characteristics
基于高层梯队理论，研究CEO年龄、性别、教育水平、法律背景和行业经验对意大利上市公司CSR报告鉴证的影响，发现年长、女性、高学历、有法律背景和行业经验的CEO更可能推动鉴证。
ABSTRACT Building upon the upper echelons theory, this study investigates the effects of CEO characteristics—in terms of age, gender, and human capital (legal background, educational level, and industry expertise)—on CSR reporting assurance. Using a combination of GMM and logistic regression, it analyzes a sample of non‐financial Italian publicly listed companies. The results reveal that older CEOs, female CEOs, and those with higher educational level, a legal background, and prior experience in the firm's industry are more likely to engage in CSR reporting assurance. Consequently, our findings offer both academic and practical insights. This research contributes to the existing literature on the governance antecedents of CSR reporting, while addressing a gap in the Italian context, which has been underexplored. Furthermore, it holds implications for company decision‐making in the selection of CEOs, as well as for accounting firms and other certification bodies in evaluating how executive characteristics influence sustainability reporting assurance.