Despite the burgeoning studies on corporate social responsibility, little is known about the influence of chief executive officer (CEO) foreignness on a firm's corporate social responsibility (CSR) expenditure. This study investigated the effect of foreign CEOs on CSR expenditure of local firms in Vietnam. In addition, we examined the moderating roles of firm reputation and customer demandingness on foreign CEO-CSR expenditure relationship. Results from data collected from 167 local firms in Vietnam indicate that CEO foreignness positively influences CSR expenditure. The results also revealed that greater levels of firm reputation and demanding customers moderate the effect of CEO foreignness and CSR expenditure. Implications for CSR scholarship and practice are discussed.

中文翻译：

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外国首席执行官在越南的企业社会责任上花费更多吗？

尽管对企业社会责任的研究不断涌现，但人们对首席执行官 (CEO) 外籍身份对公司企业社会责任 (CSR) 支出的影响知之甚少。本研究调查了外国 CEO 对越南本土企业 CSR 支出的影响。此外，我们研究了公司声誉和客户需求对外国 CEO-CSR 支出关系的调节作用。从越南 167 家当地公司收集的数据结果表明，CEO 外籍身份对企业社会责任支出有积极影响。结果还表明，更高水平的公司声誉和苛刻的客户会缓和 CEO 外籍和企业社会责任支出的影响。讨论了对企业社会责任奖学金和实践的影响。