Attig (2012)

Attig, Najah.  “A Good Horse Never Lacks a Saddle:  Management Quality Practices and Corporate Social Responsibility.”  Working paper (St. Mary’s University, Halifax), 2012.

From the author's abstract:  "My results suggest, first, that top managers exert significant individual-specific influence in explaining cross-sectional differences in firms‘ CSR postures. I also show that superior managerial competencies seem to matter more in explaining cross-sectional differences in CSR strengths, and the CSR dimensions of employee relations and diversity. Second, I provide novel evidence that CSR enhances firm performance only in the presence of managers with superior management quality practices."

Link:  https://www.tias.edu/docs/default-source/documentlibrary_fsinsight/a-good-horse-management-quality-practices-etc.pdf