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This study attempted to investigate the influence of managerial humanistic attention on corporate social responsibility. Drawing upon humanistic value, upper echelons theory and behavior decision theory, we developed and tested hypotheses using secondary from manufacturing firms listed at Shanghai Stock Exchange from year 2010 to year 2014. This study showed that managerial humanistic attention can positively affect corporate social responsibility and corporate social responsibility was found to be influenced by firm characteristics. Specifically, the relationship between managerial humanistic attention and corporate social responsibility was stronger: when a firm was older; was bigger; and had more slack resources.

Managerial Humanistic Attention and CSR: Do Firm Characteristics Matter?