CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects
Corporate Social Responsibility and Environmental Management
Published online on April 29, 2026
Abstract
["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nIn recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link. The principal‐agent and stakeholder theories are acknowledged as frameworks that elucidate the possible beneficial or detrimental effects of CEO duality on CSR reporting and performance. Cross‐country and country‐specific studies were formed from 100 quantitative peer‐reviewed archival studies. Country‐specific studies are further divided based on the Organisation for Economic Cooperation and Development (OECD) membership and board structure to examine country‐related differences. Most studies found a non‐positive impact of CEO duality on CSR outcomes in non‐OECD regimes and one‐tier systems which partly aligns with agency theory. Major research gaps and research recommendations are recognized to address the heterogeneity of CEO duality, the interaction between CEO duality and board attributes, and country‐related moderators of the CEO duality‐CSR link.\n"]