CEO AND CSR REPORTING: A BIBLIOMETRIC ANALYSIS

This study aims to examine previous studies related to the relationshipbetween CEO power in the implementation of CSR in a company and explorehow the characteristics of CEO power influence CSR, especially in non-financialcompanies in Indonesia with a period between 2020-2022 after the Covidpandemic -19. The method used in this study is a literature review by analyzing21 articles that are relevant to the research topic raised. The analysis results statedthat several previous studies revealed that CEO power had a negative relationshipwith a company's CSR disclosure level. In addition, CEO duality and CSRdisclosure also has a negative relationship, where CEO duality will reduce theCEO's responsibility to stakeholders, which can weaken CSR performance in acompany. This analysis explains that the relationship between CEO Power inimplementing CSR is limited to manufacturing and mining companies and israrely discussed regarding non-financial companies.