Abstract CSR may be motivated by executives’ strategies,thus executives’ structural features are important factors affecting the disclosure quality.Under the SCP paradigm,based on H-M framework,employing CSR report rating scores of Chinese listed companies from 2009 to 2011,we find that executives’ position and tenure and compensation features have significant impacts on CSR disclosure quality.Specifically,demission of CEO will deteriorate the quality of CSR disclosure,and remaining tenure of CEO has positive effects.Shareholding ratio and salary of executives also have positive impacts.All these imply that CSR could be motivated by executives’ strategic purposes.
2015, Vol. 32 
