Journal of Business Ethics 129 (3):511-534 (2015)
AbstractFamily firms are ubiquitous and play a crucial role across all world economies, but how they differ in the disclosure of social and environmental actions from non-family firms has been largely overlooked in the literature. Advancing the discourse on corporate social responsibility reporting, we examine how family influence on a business organization affects CSR reporting. The arguments developed here draw on institutional theory, using a rich body of empirical evidence gathered through a content analysis of the CSR reports of 98 large- and medium-sized Italian firms. The grounded theory analysis informs and contextualizes several differences in the type and content of corporate social responsibility reports of family and non-family firms. Our findings show that in comparison to non-family firms, family firms disseminate a greater variety of CSR reports, are less compliant with CSR standards and place emphasis on different CSR topics. We, thus, contribute to the family business and corporate social responsibility reporting literatures in several ways, offering implications for practice and outlining promising avenues for future research.
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References found in this work
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Corporate Social Responsibility in the 21st Century: A View From the World's Most Successful Firms.Jamie Snider, Ronald Paul Hill & Diane Martin - 2003 - Journal of Business Ethics 48 (2):175-187.
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Citations of this work
Family Business Ethics: At the Crossroads of Business Ethics and Family Business.Pedro Vazquez - 2018 - Journal of Business Ethics 150 (3):691-709.
How Religion Shapes Family Business Ethical Behaviors: An Institutional Logics Perspective.Ramzi Fathallah, Yusuf Sidani & Sandra Khalil - 2020 - Journal of Business Ethics 163 (4):647-659.
Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy.Albert Tsang, Suresh Radhakrishnan, Sunay Mutlu & Volkan Muslu - 2019 - Journal of Business Ethics 154 (4):1119-1142.
Articulating Values Through Identity Work: Advancing Family Business Ethics Research.Marleen Dieleman & Juliette Koning - 2020 - Journal of Business Ethics 163 (4):675-687.
The Risk of Fraud in Family Firms: Assessments of External Auditors.Gopal Krishnan & Marietta Peytcheva - 2019 - Journal of Business Ethics 157 (1):261-278.
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