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Managerial ability and chemical releases

Li Sun (University of Tulsa, Tulsa, Oklahoma, USA)

Sustainability Accounting, Management and Policy Journal

ISSN: 2040-8021

Article publication date: 3 July 2017

Abstract

Purpose

This study aims to examine the impact of managerial ability on the total amount of chemical releases reported to the Toxics Release Inventory (TRI) at the US Environmental Protection Agency.

Design/methodology/approach

Regression analysis is used to examine the association between managerial ability and chemical releases.

Findings

A negative relationship was found between managerial ability and TRI’s chemical releases, suggesting that more-able managers better reduce TRI’s chemical releases, relative to less-able managers.

Practical implications

By providing useful insights into what determines TRI’s chemical releases, this study should interest policy makers and practitioners.

Originality/value

This study contributes to and links two research schools: managerial ability in management literature and corporate social responsibility (i.e. pollution prevention) in the broad business literature. To the best of the author’s knowledge, this is the first empirical study that performs a direct test of the association between managerial ability and TRI’s toxic chemical releases.

Keywords

Citation

Sun, L. (2017), "Managerial ability and chemical releases", Sustainability Accounting, Management and Policy Journal, Vol. 8 No. 3, pp. 281-306. https://doi.org/10.1108/SAMPJ-09-2016-0062

Publisher

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Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited