CSR reporting is becoming more and more important. Non-listed companies usually communicate about CSR on their website. However, CSR disclosure practices differ significantly among companies. In this paper, the values and personality of CEOs are investigated using the theoretical framework of the upper echelons theory (UET). The result reveals that idealism has an impact on the importance of CSR as perceived by the CEO, considering the stakeholder view. In addition, the perceived importance of CSR is explaining CSR disclosure on the website for those CEOs who have high managerial discretion.