CEO Characteristics, Family Ownership and Corporate Social Responsibility Reporting: The Case of Saudi Arabia

Only a few studies have investigated the association between characteristics of chief executive officer (CEO) (i.e., tenure and local or expatriate) corporate social responsibility (CSR) reporting. Our study adds to fledgling literature by providing new evidence from Saudi Arabia. Given dominance family control among Arabian listed firms, additionally, this examined moderating effect ownership on CEO-CSR relationship. Using CSR scores Bloomberg database 2010 2019 ordinary least squares (OLS) regression, findings reveal that CEO reporting is positively significant; however, nationality not significant. In addition, indicate an important contingency factor explains nationality, contributes emerging line research investigates effects foreign CEOs transparency, supports prior benefits investors having long-serving costs entrenchment.