The purpose of this paper is to examine the effects of political orientation on corporate social (ir)responsibility. In specific, it investigates CEO political liberalism, and its moderation with government political liberalism on corporate social responsibility (CSR) and corporate social irresponsibility (CSIR).,Panel regression analysis was conducted using 3,136 firm-year observations of 751 CEOs in the USA.,Results show that the effects of CEO liberalism are positive on CSR and negative on CSIR. During the reign of a democrat president, however, CEO political liberalism shows different impacts on CSR and CSIR. Interactions between the same political orientations are negatively associated with CSR, but not significantly associated with CSIR.,The primary contribution of this paper is in presenting the interactive effects of external environment and CEO attributions on CSIR.

中文翻译：

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政治取向对公司社会责任的影响

本文的目的是检验政治取向对公司社会（非）责任的影响。具体而言，它调查了CEO政治自由主义，以及对政府政治自由主义对公司社会责任（CSR）和公司社会不负责任（CSIR）的适度研究。使用3136个公司年度对美国751名CEO的观察，进行面板回归分析。结果表明，首席执行官自由主义对企业社会责任的影响是正面的，而对企业社会责任的影响则是负面的。然而，在民主党总统统治期间，首席执行官的政治自由主义对企业社会责任和CSIR的影响不同。相同政治倾向之间的互动与CSR负相关，但与CSIR没有显着相关。