The Impact of Religious (In)Congruence Between the Top Management Team and the Board

Titelangaben

Kim, Yeongsu Anthony ; Heubeck, Tim:
The Impact of Religious (In)Congruence Between the Top Management Team and the Board.
In: Academy of Management Annual Meeting Proceedings. (2025) Heft 1 .
ISSN 2151-6561

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Abstract

Existing research highlights the critical role of leadership religiosity in shaping ESG outcomes. However, little attention has been given to how (in)congruence in religiosity between the top management team (TMT) and the board of directors (BOD) influences decision-making processes. To address this gap, it is essential to adopt an integrative framework that acknowledges the complementary yet distinct roles of these two leadership groups. In this paper, we examine this dynamic by comparing the effects of religious congruence and incongruence between the TMT and BOD on ESG performance, while also exploring the asymmetrical impacts of these configurations. Using data from S&P 1500 firms (2010–2022) and employing a polynomial regression approach, we capture both linear and non-linear effects of religious congruence on ESG performance. This study advances strategic leadership research by adopting a bidirectional perspective on leadership alignment. Furthermore, it extends Faultline theory by demonstrating how deep-level values, such as religiosity, can simultaneously unify and divide leadership groups. In doing so, we offer novel insights into the dynamics that drive value-based ESG strategies.