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1
Ang Bao. « Family Firms, Social Responsibility, and Non-Family Member Employees Identification ». Think India 16, no 3 (15 novembre 2013) : 10–19. http://dx.doi.org/10.26643/think-india.v16i3.7816.
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The objective of this paper is to find the relationship between family firms’ CSR engagement and their non-family member employees’ organisational identification. Drawing upon the existing literature on social identity theory, corporate social responsibility and family firms, the author proposes that family firms engage actively in CSR programs in a balanced manner to increase non-family member employees’ organisational identification. The findings of the research suggest that by developing and implementing balanced CSR programs, and actively getting engaged in CSR activities, family firms may help their non-family member employees better identify themselves with the firms. The article points out that due to unbalanced CSR resource allocation, family firms face the problem of inefficient CSR program implementation, and are suggested to switch alternatively to an improved scheme. Family firms may be advised to take corresponding steps to select right employees, communicate better with non-family member employees, use resources better and handle firms’ succession problems efficiently. The paper extends employees’ identification and CSR research into the family firm research domain and points out some drawbacks in family firms’ CSR resource allocation while formerly were seldom noticed.
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Rudyanto, Astrid. « IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND CAPITAL ALLOCATION EFFICIENCY ON FAMILY AND NON -FAMILY FIRMS ». Humanities & ; Social Sciences Reviews 7, no 4 (27 septembre 2019) : 617–33. http://dx.doi.org/10.18510/hssr.2019.7482.
Texte intégralRésumé :
Purpose of the study: Purpose of this study was to examine how family firms differ from non-family firms in the relationship between corporate social responsibility (CSR) and capital allocation efficiency, including slack resources as moderating variables.
Methodology: This study used moderated regression analysis and subgroup analysis of nonfinancial companies listed in Indonesia Stock Exchange from 2011-2016. The data were gathered from Thomson Reuters and analyzed using STATA 14 unbalanced panel fixed effect.
Main Findings: The results show that family firms and non-family firms are different in relation to CSR performance and capital allocation efficiency. When family firms are efficient, there is no relationship between CSR, capital allocation efficiency, and slack resources. When family firms are inefficient, CSR performance negatively affects capital allocation efficiency and slack resources reduce this negative effect.
Implications: It is implied that trade-off theory only applies to non-family firms and inefficient family firms. Family firms are more efficient in allocating resources for CSR. Therefore, shareholders shall not be afraid of investing in family firms.
3
Ryu, Haeyoung, et Soo-Joon Chae. « Family Firms, Chaebol Affiliations, and Corporate Social Responsibility ». Sustainability 13, no 6 (10 mars 2021) : 3016. http://dx.doi.org/10.3390/su13063016.
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This study analyzes the corporate social responsibility (CSR) activities of family-owned firms by investigating public companies in Korea. By nature of their governance structures, which are aligned with the interests of their shareholders and management, family firms are managed from a long-term perspective based on a sense of ownership. While CSR implementation entails investment costs, it ultimately increases firm value by enhancing the firm’s reputation and brand image. As such, family firms are expected to be more active than non-family firms regarding CSR investments. We conducted an empirical analysis based on the Korean Economic Justice Institute Index (KEJI Index) from the Citizens’ Coalition for Economic Justice and found that family firms’ CSR scores were higher than those of non-family firms. This indicates that family firms are relatively more active in their CSR activities, as they are managed from a long-term viewpoint. However, family firms classified as large-scale corporate groups (chaebols) had lower CSR activity levels. This is because when family firms are classified as corporate groups, they can enjoy monopolistic market positioning through their subsidiaries, and are thus more likely to utilize the resources originally required for CSR in other projects that conform to the pursuit of firm interests.
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Lamb, Nai Hua, Frank Butler et Philip Roundy. « Family firms and corporate social responsibility : exploring “concerns” ». Journal of Strategy and Management 10, no 4 (20 novembre 2017) : 469–87. http://dx.doi.org/10.1108/jsma-02-2016-0010.
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Purpose Scholars are devoting increasing attention to understanding a specific type of strategic initiative in family firms: corporate social responsibility (CSR). Prior studies have focused on the strengths of family firms’ CSR performance. However, to more fully understand family firms and their engagement in CSR, a granular approach is needed that teases apart the strengths and concerns of CSR performance and examines the specific dimensions that comprise CSR performance. Thus, the purpose of this paper is to theorize about six negative (i.e. concern-oriented) dimensions of family firms’ CSR performance. Design/methodology/approach To examine the interrelationship between a firm’s percentage of family ownership and its CSR concerns, a sample of 71 public firms from Fortune 500 companies was constructed. The sample includes 13 years of firm-level data spanning 1994-2006 and represents over 600 firm-year observations. Findings As predicted, a higher percentage of family owners’ equity is positively related to diversity-oriented CSR concerns and negatively related to employee relations and environmental CSR concerns. However, the percentage of equity owned by family members is not associated with community, product quality and safety, and corporate governance CSR concerns. Originality/value The paper addresses substantive omissions in existing research on the influence of family ownership on CSR performance.
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Elbaz, Jamal, et Issam Laguir. « Family Businesses And Corporate Social Responsibility (CSR) Orientation : A Study Of Moroccan Family Firms ». Journal of Applied Business Research (JABR) 30, no 3 (24 avril 2014) : 671. http://dx.doi.org/10.19030/jabr.v30i3.8552.
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<p>Several researchers have reported that family firms tend to show a CSR orientation in their activities which might increase their performance (Chrisman et al., 2005; O'Boyle et al., 2010).</p> <p>In Morocco, many studies have focused on the integration of CSR principles into businesses without highlighting the impact of family structure on the adoption of CSR. Therefore, the objective of this study was to determine whether the family structure of Moroccan companies influences CSR adoption and how it affects financial performance. We used a framework combining stakeholder theory, legitimacy theory and stewardship theory and investigated the linkage between family structure, CSR orientation and financial performance. Our results show that family structure positively influences the CSR orientation of Moroccan family firms and thus enhances their financial performance. Although this trend is recent in Morocco, our exploratory research on CSR in Moroccan family firms is a first step toward establishing a model to explain this phenomenon in developing countries.</p>
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Guo, Chan. « The Impact of Management Succession on Corporate Social Responsibility of Chinese Family Firms : The Moderating Effects of Managerial Economic Motivations ». Sustainability 14, no 24 (12 décembre 2022) : 16626. http://dx.doi.org/10.3390/su142416626.
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Because the establishment of private enterprises has been allowed by the Chinese government since the 1980s, management successions have occurred in a large number of Chinese family firms in recent years. Grounded in upper echelons theory and considering the generational differences between founders and successors, it is expected that the initiation of a within-family succession will lead to significant changes in firms’ CSR strategies. Applying the difference-in-difference method, the results suggest that family firms having initiated successions have better CSR performance relative to those that have not initiated successions and succession firms prior to the initiation of successions. The paper further finds that not all post-succession family firms demonstrate homogeneity in terms of CSR. The impact of succession on firms’ CSR is more pronounced for succession family firms with debt financing plans and politically connected successors. This paper contributes to the manager-effect literature, family firm CSR research and management succession studies, and it is also useful to policy makers of Chinese government.
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Brahem, Emna, Florence Depoers et Faten Lakhal. « Family Control and Corporate Social Responsibility : The Moderating Effect of the Board of Directors ». Management international 25, no 2 (27 mai 2021) : 218–38. http://dx.doi.org/10.7202/1077793ar.
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This paper examines the effect of family control on corporate social responsibility (CSR) in French-listed companies. Based on quantile regressions, our results show that family identity and involvement in capital and management positively influence CSR performance, particularly for low-CSR firms. These findings support the socio-emotional perspective of family firms. However, families with excess control engage less in CSR activities for expropriation purposes. Additional analysis shows that board size and gender diversity attenuate the negative effect of excess family control on CSR performance and help then mitigating the expropriation risk by family-controlled firms.
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Biswas, Pallab K., Helen Roberts et Rosalind H. Whiting. « The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh ». Management Decision 57, no 10 (11 novembre 2019) : 2758–81. http://dx.doi.org/10.1108/md-11-2017-1072.
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Purpose Based on the socioemotional wealth (SEW) perspective and agency theory, the purpose of this paper is to examine how the introduction of the 2006 Corporate Governance (CG) Guidelines and family governance affected the level of the corporate social responsibility (CSR) reporting of non-financial companies in Bangladesh. Design/methodology/approach The authors use multivariate regression to analyse 2,637 firm-level annual observations, from 1996 to 2011 annual reports of Bangladeshi publicly listed non-financial-sector companies, to investigate how firm-level CG quality affects CSR disclosure in family and non-family firms. Findings CG quality significantly increases the level of CSR disclosure and this relationship is stronger prior to the new CG Guidelines. Family firms’ CSR reporting levels are significantly lower than non-family firms’, and this effect is stronger after the change in the CG Guidelines. CEO duality, the presence of an audit committee and profitability improve family-firm CSR reporting in Bangladesh, while non-family CSR disclosures are positively associated with board size and firm competition. Board independence is not related to CSR disclosure. Originality/value The authors provide evidence of the benefit of the CG Guidelines’ introduction on company CSR disclosure in an emerging economy and the importance of specific governance mechanisms that differentiate family and non-family-firm CSR disclosures in Bangladesh using a SEW framework.
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Lamb, Nai H., et Frank C. Butler. « The Influence of Family Firms and Institutional Owners on Corporate Social Responsibility Performance ». Business & ; Society 57, no 7 (9 mai 2016) : 1374–406. http://dx.doi.org/10.1177/0007650316648443.
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Research on corporate social responsibility (CSR) has traditionally focused on managerial discretion and stakeholders’ influence. This study extends current research by addressing the effect of family firms and institutional owners on CSR performance, namely, CSR strengths and concerns. Based on stewardship theory and the socioemotional wealth perspective, we propose that family firms are more likely to value CSR performance. Next, drawing from multiple agency theory, we predict that institutional owners, unlike family owners, will influence a firm’s CSR performance differently. We tested our hypotheses using a sample of 153 firms from 1994 to 2006 and found general support for our hypotheses. A higher percentage of family owned equity and the presence of a family CEO are found to increase CSR strengths, whereas transient institutional owners have an opposite effect. The presence of a family CEO and founding family are found to reduce CSR concerns. Contrary to our predictions, dedicated institutional owners are positively associated with CSR concerns.
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Singh, Shubham, et Shashank Mittal. « Analysis of drivers of CSR practices’ implementation among family firms in India ». International Journal of Organizational Analysis 27, no 4 (2 septembre 2019) : 947–71. http://dx.doi.org/10.1108/ijoa-09-2018-1536.
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Purpose Differences in institutional environment and governance structures pave the way for heterogeneous nature of different businesses; this, in turn, shapes the way various sections of society act toward each other enacting their responsibilities. Taking into account the unique institutional environment and governance structures of firms in developing economies, this paper aims to build on the “stakeholder theory” to address the issue of the implementation of corporate social responsibilities (CSR) practices in these economies, particularly India. This paper also aims to uncover the saliency (legitimacy and power) of different stakeholder groups on different aspects of a firm’s CSR activities. Further, as most of the firms in developing economies are family-run firms, the paper examines role of organizational leadership in shaping firms’ CSR strategies. Design/methodology/approach Integrating literature on “stakeholder theory” and CSR, this paper examines the implementation of different CSR practices by family-run firms in India. This paper uses survey research to collect data from 80 privately held family firms operating in apparel and textiles industry in India. The data have been collected from respondents holding top leadership positions in the sample firms. Findings The findings indicate that pressure from primary stakeholders (i.e. customers, employees and shareholders) and CSR-oriented leadership belief significantly influence organizational implementation of CSR practices, whereas pressure from secondary stakeholder (i.e. community groups and non-governmental organizations) was found to be insignificant. Further, CSR-oriented leadership belief moderated the relationship between primary stakeholder pressure and organizational implementation of CSR practices. The findings equally highlighted lower saliency of secondary stakeholder’s legitimacy and power because of weak institutional mechanisms, while on the other hand, the primary stakeholders exert considerable power because of the direct nature of transactional legitimacy, further accentuated by the governance structure in family firms. Originality/value This paper is among the very few studies that address the issue of CSR among family-run businesses in developing economies. Existing frameworks on analyzing firm’s implementation of CSR practices does not recognize the inherent heterogeneity among different stakeholder groups. Recognizing that different stakeholders have different levels of influence over firms, this paper categorized the stakeholders’ groups into primary and secondary to analyze their differential impact over firms. Additionally, given the critical role of leadership belief in the implementation of CSR practices, this paper analyzed the moderated effect of CSR-oriented leadership belief toward developing a more robust model of CSR implementation.
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Marques, Pilar, Pilar Presas et Alexandra Simon. « The Heterogeneity of Family Firms in CSR Engagement ». Family Business Review 27, no 3 (23 juin 2014) : 206–27. http://dx.doi.org/10.1177/0894486514539004.
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This study addresses the heterogeneity of family firms in their engagement with corporate social responsibility (CSR). We build on stewardship theory and socioemotional wealth to explore the foundations of CSR in family firms and to examine whether the extent of engagement is based on values, and how and why this happens. We use the interpretative method of grounded theory to address these questions. Based on 12 case studies of Spanish family firms, this article illustrates the patterns of influence of family involvement and values in explaining the extent and scope of CSR.
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Naz, Raveena. « Efficacy of corporate social responsibility in corporate governance structures of family owned business groups in India ». Corporate Governance and Organizational Behavior Review 2, no 1 (2018) : 52–68. http://dx.doi.org/10.22495/cgobr_v2_i1_p5.
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The concept of ‘Corporate Social Responsibility’ (CSR) has often relied on firms thinking beyond their economic interest despite the larger debate of shareholder versus stakeholder interest. India gave legal recognition to CSR in the Companies Act, 2013. CSR in India is believed to be different for two reasons: the dominance of family business and the history of practice of social responsibility as a form of philanthropy (mainly among the family business). This paper problematises the actual structure of business houses in India and the role of CSR in a context where the law identifies each company as a separate business entity while the economics of institutions emphasizes the ‘business group’ consisting of a plethora of firms as the institutional organization of business where capital owned or controlled by the family group is spread across the firms through the interlocked holding structures. Within this framework, the largest family firms, which are part of family owned business groups, top the CSR expenditure list. The governance structure of family firms allows family owned business group to show mandatory compliance of CSR even when they actually spend much less than what is prescribed by law. This aspect of the family firms is not addressed by the CSR legislation in particular or corporate governance legislation in general in India. The paper illustrates this with an empirical study of one of the largest family owned business group in India Reliance Industries Limited (RIL), which is well acclaimed for its CSR activities. The paper demonstrates how the business group through these series of shareholding network reduces its legally mandated CSR liability. The paper thus indicates the inadequacy of CSR legislation in India because the unit of compliance is an individual firm and it assumes that each firm is independent and only connected to each other through market dealings. The law does not recognize the inter-connections of firms (through common ownership and control) in corporate governance structures of family owned business group and hence is inadequate in its design to effect the threshold level of CSR expenditure. This is the central argument of the paper.
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Su, Saier, Fei Zhu et Haibo Zhou. « A Systematic Literature Review on Ownership and Corporate Social Responsibility in Family Firms ». Sustainability 14, no 13 (27 juin 2022) : 7817. http://dx.doi.org/10.3390/su14137817.
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Corporate social responsibility (CSR) research has developed rapidly in recent years, and scholars have called for a more comprehensive picture of CSR research in family firms. In response to the call, this study conducts a systematic literature review of CSR activities in family firms from an important but understudied perspective: ownership. In addition to showing the divergent effects of ownership on family firm CSR, this research also reveals multiple mediating mechanisms and moderators for the above relationship and family ownership as a boundary condition for the relationships between family firm CSR and outcomes. Theories and methodological issues in past research are analyzed, and limitations and future research directions are also proposed.
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Laguir, Issam, et Jamal Elbaz. « Family Firms And Corporate Social Responsibility (CSR) : Preliminary Evidence From The French Stock Market ». Journal of Applied Business Research (JABR) 30, no 4 (30 juin 2014) : 971. http://dx.doi.org/10.19030/jabr.v30i4.8647.
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This paper examines the CSR practices of family firms listed in the French financial market and distinguishes between those managed by a family member CEO and those managed by a competent external CEO. We adopt an exploratory approach and begin with a content analysis of the annual reports from family firms listed in the CAC 40 index during the 2005-2011 period. We then conduct various statistical techniques (e.g., Pearson correlation analysis and ordinary least squares regression analysis) to study the relationships among social performance and family involvement. This paper is the first to provide a preliminary assessment of French family firms CSR practices in the current economic context. The study suggests that family firms intensify their CSR efforts during the 2005-2011 period. Our study also reveals that family firms managed by competent external CEOs show better social performance than those managed by family member CEOs. Indeed, the empirical results consistently show a negative and statistically significant association between family involvement and corporate social performance.
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Panicker, Vidya Sukumara. « Ownership and corporate social responsibility in Indian firms ». Social Responsibility Journal 13, no 4 (2 octobre 2017) : 714–27. http://dx.doi.org/10.1108/srj-02-2017-0030.
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Purpose The purpose of this paper is to look at the association between different ownership categories and corporate social responsibility (CSR) spending of selected Indian firms. Design/methodology/approach Random-effects Tobit panel regression is performed on a panel of 4,388 firm years of 1,722 unique firms over a three-year period (2014-2016). Findings Different categories of institutional investors have different preferences for CSR spending of a firm. Promoters of business-group affiliated and unaffiliated firms also behave differently towards CSR activities of their firms. Research limitations/implications Heterogeneous behavior of institutional investors is revealed through the study. Foreign institutions and domestic banks are supportive of CSR investments of a firm. Promoters of family firms and group affiliates also diligently plan CSR activities. Practical implications Managers cannot ignore the heterogeneities of institutional investors in their investment decisions. Individual investors can align their philanthropic preferences with those of different types of institutional investors or firms. Social implications Family-owned firms play a significant role in CSR activities of emerging economies, while individual promoters are not as attracted by the reputational prospects of CSR. Originality/value This paper considers the role of heterogeneities of institutional investors in influencing CSR spending of emerging-economy firms. This heterogeneity has not been previously studied in this context.
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Wu, Xiaojuan, Dana Dluhošová et Zdeněk Zmeškal. « Corporate Social Responsibility and Profitability : The Moderating Role of Firm Type in Chinese Appliance Listed Companies ». Energies 14, no 1 (4 janvier 2021) : 227. http://dx.doi.org/10.3390/en14010227.
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Corporate social responsibility (CSR) is among the dominant multi-attribute methods of comprehensively representing the competitiveness of a company. A large number of studies have commonly found that profitability can positively affect CSR. However, positivity depends on firm type and the economy, and there is little research in this area. The objective of this paper is to study and verify whether the profitability of different types of companies has a comparable impact on CSR measures in Chinese appliance listed companies. A specific multi-attribute AHP (analytic hierarchy process) model was proposed to determine the CSR for the conditions of Chines appliance listed companies. The interactive regression model serves to analyse the impact of a firm type. The specific multi-attribute AHP model was verified as a suitable tool for CSR evaluation of Chines appliance listed companies. The regression results show that for family firms, the impact of profitability on CSR is significant, while for non-family firms, the impact was not confirmed. Thus, evidence that family firms fulfil better CSR than non-family firms in the investigated Chinese sector is offered. The findings provide proof that it is essential to distinguish firm types, and the generalised findings are simplified and not valid.
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Gangi, Francesco, Eugenio D'Angelo, Lucia Michela Daniele et Maria Coscia. « Does corporate social responsibility help the longevity of centenarian family firms in Europe ? » CORPORATE GOVERNANCE AND RESEARCH & ; DEVELOPMENT STUDIES, no 1 (2022) : 55–80. http://dx.doi.org/10.3280/cgrds1-2022oa13806.
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Using a sample of 21 centenarian family firms from European countries over the 2008-2020 study period, we verify if corporate social responsibility (CSR) engagement can help the longevity of the centenarian family firms. In particular, consistent with the stakeholder theory and resource-based view, we find that the corporate social performance (CSP) has a positive impact on the corporate financial performance of family firms, even during a period affected by international financial crisis that stressed the survival of firms. Hence, based on the concept of CSR as a co-specialized asset that improves other assets, such as resilience, corporate identity, reputation and stakeholder influence capability, our results show that CSR engagement represents a key to longevity and a solution to the potential trade-off between the socioemotional wealth and the financial performance of centenarian family firms
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Gavana, Giovanna, Pietro Gottardo et Anna Moisello. « Earnings Management and CSR Disclosure. Family vs. Non-Family Firms ». Sustainability 9, no 12 (13 décembre 2017) : 2327. http://dx.doi.org/10.3390/su9122327.
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Briano Turrent, Guadalupe del Carmen, Lázaro Rodríguez Ariza et Karen Watkins Fassler. « Family CEOs and CSR performance in Ibero-American family firms ». Revista Mexicana de Economía y Finanzas 17, no 4 (27 septembre 2022) : 1–16. http://dx.doi.org/10.21919/remef.v17i4.755.
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Basado en la teoría de agencia conductual, este trabajo tiene como objetivo analizar la relación entre los CEOs familiares y las prácticas sociales y ambientales adoptadas por empresas familiares cotizadas en Iberoamérica, y cómo la composición del consejo de administración (tamaño, independencia y participación de mujeres consejeras) modera esta relación. Un panel de datos no balanceado integrado por 836 observaciones-año durante el periodo 2011-2016 es adoptado para realizar diversos análisis econométricos. Los resultados muestran que los CEOs familiares incrementan el desempeño social, particularmente en los aspectos relacionados a prácticas laborales, condiciones de trabajo y derechos humanos. La principal limitación del trabajo es la muestra de estudio, centrada en aquellas empresas con mayor capitalización en los mercados de valores de cuatro países en Iberoamérica. Esta investigación contribuye en extender la literatura comparativa internacional en empresas familiares y pone de manifiesto que la preservación de la riqueza socio-emocional constituye un mecanismo estratégico para los CEOs familiares, lo cual a su vez, favorece el desempeño no financiero de empresas Iberoamericanas.
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Zhou, Lixin. « Social responsibility and employees’ organizational identification in Chinese family firms ». Chinese Management Studies 8, no 4 (28 octobre 2014) : 683–703. http://dx.doi.org/10.1108/cms-11-2012-0159.
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Purpose – This paper aims to explore the impact of family ownership, and family commitment on employees' organizational identification (EOI) with Chinese family firms, and to test the mediating effect of corporate social responsibility (CSR) on this relationship. Findings – The result reveals that family commitment positively influences employees’ organizational identification (EOI) with Chinese family firms. It is also shown that insiders’ responsibility (i.e. investors’ and employees’ responsibility) and public responsibility (i.e. community responsibility) positively influence EOI, and partially mediate the relationship between family commitment and EOI with Chinese family firms. In addition, the result indicates that family ownership positively influences insiders’ responsibility (i.e. investors’, and employees’ responsibility), outsiders’ responsibility (i.e. consumers’ responsibility), environmental responsibility and legal and ethical responsibility, and family commitment positively moderates the relationship between family ownership and insiders’ responsibility (i.e. investors’ and employees’ responsibility), outsiders’ responsibility (i.e. partners’ and consumers’ responsibility) and public responsibility (i.e. environmental responsibility) in Chinese family firms. Originality/value – This study is the first to examine empirically the relationship between family involvement (i.e. family ownership, family commitment) and EOI from the viewpoint of CSR in Chinese family firms. The study contributes to the understanding of the relationship between family involvement and EOI, as well as the understanding of the influence of CSR on EOI with Chinese family firms.
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Izzo, Maria Federica, et Mirella Ciaburri. « Why do they do that ? Motives and dimensions of family firms’ CSR engagement ». Social Responsibility Journal 14, no 3 (6 août 2018) : 633–50. http://dx.doi.org/10.1108/srj-08-2017-0148.
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Purpose This paper aims to explore the role of socioemotional wealth (SEW) in family firms’ (FFs) corporate social responsibility (CSR) engagement and practices. The authors draw on the notion of “Socioemotional endowment” (Gomez-Mejia et al., 2010), to interpret how the different dimensions of the FIBER model impact on the instrumental, moral or relational motives that push companies toward CSR. Design/methodology/approach The authors develop an integrated framework that analyzes motives of CSR practices (distinguishing between moral, instrumental and relational ones) and dimensions of FF’ SEW. The idea is that it is not possible to analyze the CSR attitude of FFs without distinguishing among the five dimensions of SEW (family control and influence; identification of family members with the firm; binding social ties; emotional attachment; and renewal of family bonds to the firm through dynastic succession). Findings The authors posit that FFs are particularly likely to engage in instrumental, moral or relational CSR practices depending on the FIBER dimension that they consider as primary reference point to achieve the goal of preserving SEW. In particular, out of the five FIBER dimensions, relational and instrumental motives appear to be more present in firms’ priority, when they deal with CSR activities. Originality/value Most of the literature on CSR and FFs concentrates on the differences between family and non-family firms (non-FFs) in approaching social responsible practices. Instead of debating whether FFs are more or less socially responsible than non-family organizations, the authors add to this literature by arguing that it is much more relevant to analyze which approach family firms (as an heterogeneous group) are more likely to adopt in relation to CSR. In so doing, they contribute to FFs studies on sustainability, by demonstrating that CSR engagement can be differently influenced and interpreted through the five dimensions of the FIBER model.
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Chiang, Hsiang-Tsai, et Fang-Chun Liu. « Family firms control structure and corporate sustainability ». Corporate Ownership and Control 13, no 1 (2015) : 1088–100. http://dx.doi.org/10.22495/cocv13i1c9p10.
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A company with CSR devotion reflects this company aims not only in making profit, but also in sustainability. Family-owned companies have possessed of both control and operation right of the company, and family will devote themselves in CSR to signal the company’s commitment and then gains good image in order to sustainable and to maximize family benefit, The result indicated a positive relation between sustainability and the percentage of control shareholding, and negative relations between sustainability and two kinds of characteristic of family firms, which are the internal degree of the Board of Directors and the firm directed by single family. The evidence can offer stakeholders or the public to judge or predict the future development of the family firm.
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Hajawiyah, Ain, Desi Adhariani et Chaerul Djakman. « The sequential effect of CSR and COE : family ownership moderation ». Social Responsibility Journal 15, no 7 (7 octobre 2019) : 939–54. http://dx.doi.org/10.1108/srj-09-2017-0179.
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Purpose This paper aims to examine the sequential effect of cost of equity capital and corporate social responsibility (CSR) disclosure with family ownership as a moderating variable. Design/methodology/approach This empirical study examines samples of manufacturing firm in Indonesia using multiple regression analysis. Findings Firms with high cost of equity capital in previous years have extensive CSR disclosure level. Further, firms with extensive CSR disclosure get benefit of lower cost of equity capital in the following year. Family ownership weakens the effect of previous years cost of equity capital on CSR disclosure. On the other hand, family ownership does not moderate the effect of CSR disclosure on the cost of equity capital. Research limitations/implications This study has limitations in terms of CSR measurement using keywords which may not include overall reporting contents. This study also excludes information in sustainability reports and websites, images and scanned files that may provide additional information about the company’s social and environmental activities. This study is limited in terms of the generalization aspect because it only examines firms in one type of industry in one country over three years’ period. Originality/value This study provides empirical evidence on the sequential effect of cost of equity capital and CSR disclosure with family ownership as moderating variable from an emerging market context, which has been rarely explored in the previous research.
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Mahmood, Faisal, Faisal Qadeer, Usman Sattar, Antonio Ariza-Montes, Maria Saleem et Jaffar Aman. « Corporate Social Responsibility and Firms’ Financial Performance : A New Insight ». Sustainability 12, no 10 (21 mai 2020) : 4211. http://dx.doi.org/10.3390/su12104211.
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A vast stream of literature has investigated the effect of corporate social responsibility (CSR) on firms’ financial performance (FFP). However, this effect has remained unclear and undecided. For instance, numerous studies have examined the direct impact of firms’ CSR initiatives on FFP, as well as examining various mechanisms to explain this relationship, but found inconsistent results. The indecisive results indicate that researchers lack consensus to define a mechanism to understand how and under what conditions CSR can affect FFP. Thus, this research aims to investigate how firms’ CSR perception and disclosure derive accounting- (return on equity: ROE, earnings per share: EPS), market- (Tobin Q) and perception-based firms’ financial performance through the mediation of competitive advantage and boundary conditions of family ownership and CEO narcissism. This research underpins the theoretical lens of the resource-based view to derive hypotheses. The research design employed in this study is quantitative, and the approach to theory development is deductive. Multi-method and multi-source data with temporal breaks are collected from 60 manufacturing firms listed on the Pakistan Stock Exchange (PSE). Primary data are collected from the top and middle managers, while secondary data are collected from the annual reports published by these firms. This research found that competitive advantage significantly mediated the indirect impact of perceived CSR and disclosure on FFP. Further, this relationship is strengthened by the contingencies of family ownership and CEO narcissism. Our results will assist the management of the firms to understand the implications of CSR perceptions and disclosure to derive a competitive advantage that ultimately translates into the firms’ financial performance. Further, this research also revealed that managers should concentrate on the boundary conditions of family ownership and CEO narcissism as well. In particular, this research contributes to understand why CSR is viewed to have a strategic importance for the firms and how a resource-based perspective might be utilized in such endeavors.
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Wu, Shihwei, Fengyi Lin et Chiaming Wu. « A study on Taiwanese corporate social responsibility and ownership structures ». Corporate Ownership and Control 9, no 3 (2012) : 111–22. http://dx.doi.org/10.22495/cocv9i3art9.
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This study develops several models to examine the relationship between the corporate social responsibility (CSR) and the ownership structure of Taiwanese firms. Our results suggest that firms which are controlled by professional managers, government-owned, or collectively-owned would like to undertake serious efforts to integrate the CSR into various aspects of their companies. Due to Asia firm’s culture, family firms might be more reluctant to put efforts on CSR activities. We also report that there is a positive relationship between (a) the CSR and financial performance and (b) the CSR and earnings quality. This study suggests that the ownership structures are found to have effects on the CSR and the CSR could also decrease the information asymmetry between managers and investors.
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Setiawan, Doddy, Andi Asrihapsari, Rayenda Khresna Brahmana, Harumi Puspa Rizky et Mega Wahyu Widawati. « Role of Family Ownership in the Relationship between Corporate Social Responsibility and Firm Performance ». Complexity 2022 (11 avril 2022) : 1–9. http://dx.doi.org/10.1155/2022/1318875.
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This study examines the effect of corporate social responsibility (CSR) on firm performance in Indonesia. Most Indonesian companies are family-owned; therefore, it is important to consider the family ownership’s role in the relationship between CSR and firm performance. The study sample consists of 285 Indonesian listed firms for the period 2015–2019. Our results show that CSR positively affects performance. Companies that conduct more CSR activities perform better, indicating their importance. Further, the interaction between family ownership and CSR negatively affects firm performance. Therefore, family ownership weakens the positive effects of CSR. Family owners have significant disincentives for the CSR’s positive effect in improving firm performance.
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Parra-Domínguez, Javier, Fátima David et Tania Azevedo. « Family Firms and Coupling among CSR Disclosures and Performance ». Administrative Sciences 11, no 1 (16 mars 2021) : 30. http://dx.doi.org/10.3390/admsci11010030.
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This paper aims to analyse the behaviours related to the decoupling of the disclosed information on Corporate Social Responsibility (CSR) and corporate sustainability, deepening these practices’ knowledge within family businesses. For this purpose, we defined decoupling as a gap between social responsibility performance (internal actions) and disclosures (external actions). For a sample of 33,809 observations for the period 2011–2019, corresponding to 5029 companies, 19% being family firms, our empirical evidence supports that family firms present a less wide gap between performance and disclosure, confirming the prevalence of socioemotional wealth dimensions in the decision-making of these companies. In firms without controlled shareholders, the quality of nonfinancial reporting could be understood as ambiguous, understanding that the most useful CSR information is found in the reports of family-owned companies.
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Fortuna, Fabio, Mirella Ciaburri, Silvia Testarmata et Riccardo Tiscini. « CSR reporting and ownership structure : Evidence from Italian listed companies ». Corporate Ownership and Control 17, no 3 (2020) : 146–57. http://dx.doi.org/10.22495/cocv17i3art11.
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The paper empirically explores how firms’ Corporate Social Responsibility (CSR) disclosure varies according to their ownership structure. Three different kinds of ownership structures are considered: family firms (FFs), state-owned firms (SOFs) and firms with dispersed ownership (DOFs). It is the first study examining the relationship between CSR disclosure and ownership structure, which includes in the analysis also FFs and SOFs. The analysis is provided on a sample of 192 listed firms with reference to Italy, a suitable setting for the purpose of the study due to the considerable presence of both FFs and SOFs. Firstly, a content analysis on the CSR documents disclosed by the 192 firms is provided and then data are empirically analysed to test whether the ownership structure influences a firm’s CSR disclosure. Results show that FFs and SOFs disclose less CSR information and the explanation can be found in the lower level of agency problems they have to face. The paper contributes to the stream of literature about CSR disclosure, because it argues that the contents of CSR disclosure vary according to firm’s ownership structure and also to those about FFs and SOFs because it shows that the presence of a concentrated ownership lowers the level of CSR information disclosed.
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Gazzola, Patrizia, Stefano Amelio et Roberta Pezzetti. « CSR as a Driver of Corporate Reputation : Family Firms in the Italian Luxury Industry ». International Journal of Business Administration 11, no 6 (19 octobre 2020) : 21. http://dx.doi.org/10.5430/ijba.v11n6p21.
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The aim of the paper is to analyse the relationship between Corporate Social Responsibility (CSR) and brand reputation in the luxury sector. In particular, the paper from one hand analyzes the drivers that lead to a growing integration of social responsibility in the competitive strategies of luxury firms and, on the other hand focuses on the role of CSR as a driver of brand reputation. Starting from review of the literature, the factors that influence the reputation in the brand-based global luxury industry are discussed, highlighting a gradual shift from reputation based on product quality to one focused on firm’s sustainability. The methodology also includes three case studies of Italian family firms representing best practices in CRS reputation according to 2015 version of Standard Ethics Italian Index: Brunello Cucinelli, Damiani and Luxottica. The study highlights the increasing role CSR practices are assuming in the luxury industry along with the needs for luxury firms to adopt strategic innovations and innovative business models coherent with the principles of sustainability. Furthermore, the analysis illustrates how different socially responsible behaviors have influenced the economic results of the three companies analyzed. The empirical evidences contribute to the CSR and reputation literature by focusing on Italian family firms operating in the luxury sector.
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Jayakumar, Tulsi. « From philanthropy to strategic corporate sustainability : a case study in India ». Journal of Business Strategy 37, no 6 (21 novembre 2016) : 39–50. http://dx.doi.org/10.1108/jbs-10-2015-0110.
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Purpose This paper aims to explore the drivers and barriers in the transition of the social responsibility agenda of large, emerging economy (EE) firms from non-strategic philanthropy to strategic corporate sustainability. This study also suggests a strategy that such firms may adopt for obtaining the desired corporate social responsibility (CSR) manifestation. Design/methodology/approach The paper follows an in-depth case study approach of a large, family-managed Indian firm in a pollutant industry – Sudarshan Chemicals. The article is based on direct observation and in-depth interviews with key stakeholders, namely, senior management, employees and the local community members (villagers) in the company’s plant in Maharashtra. Findings The study exposes a lack of alignment between firm size (large) and firm CSR manifestation (small) as the key challenge that EE firms face in transforming their social responsibility agenda. Stuck in the mould of non-strategic corporate philanthropy, even large EE companies are not exposed to the three essential elements of the Western conceptualization of CSR, namely, stakeholder pressure, environmental concerns and integration into core business. Sudarshan’s small-firm CSR orientation can be seen as symptomatic of most Indian companies which are family-led, family-managed businesses. Practical implications Faced with strong drivers to incorporate CSR, EE firms can strategize to leap-frog from philanthropy to corporate sustainability through obtaining the desired CSR manifestation. Originality/value The significance of this paper lies in the “on the ground”, detailed and empirical study of the drivers and challenges faced by a large Indian company, as it proactively sought to transition from the philanthropy orientation towards strategic CSR/sustainability. The paper identifies the major challenge large, Indian corporates are likely to face going forward, as they respond to drivers in a globalized business environment.
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Sahasranamam, Sreevas, Bindu Arya et Mukesh Sud. « Ownership structure and corporate social responsibility in an emerging market ». Asia Pacific Journal of Management 37, no 4 (1 juin 2019) : 1165–92. http://dx.doi.org/10.1007/s10490-019-09649-1.
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Abstract While scholarship exploring the impact of ownership structure on corporate social responsibility (CSR) has investigated firms in developed markets, less work has examined how ownership in firms from emerging markets influences community-related CSR. Both internal and external forces potentially drive community-related CSR decisions. It is hence important to understand the role of internal constraints arising due to agency problems along with institutional pressures from external stakeholders in emerging markets in shaping CSR. In this study, we draw on agency theory and sociological perspectives of institutions to explore variations in the motivation of different owners to pursue a socially responsible agenda. Our analysis of a sample of Indian firms for the period 2008–2015 illustrates that business group and family ownership is beneficial for community-related CSR. Our theoretical arguments and results highlight the importance of combining multiple lenses to assess the influence of ownership structures on CSR in emerging markets.
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Abdullah, Shamsul Nahar, Nor Raihan Mohamad et Mohd Zulkifli Mokhtar. « Board independence, ownership and CSR of Malaysian large firms ». Corporate Ownership and Control 8, no 2 (2011) : 467–83. http://dx.doi.org/10.22495/cocv8i2c4p5.
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The purpose of this study is to determine whether board independence and ownership have any influence on the decision on CSR disclosure. This study uses the proportion of pages in an annual report and a CSR disclosure checklist to measure the extent and quality of a firm’s CSR disclosure. Multiple regression and logistic regression analysis are employed to test the hypotheses. The paper finds that boards of family owned firms are negatively associated with the level and the quality of CSR disclosure. The fact that board independence is not significant on CSR disclosure could be due to the fact that CSR initiatives are strategic in nature. Finally, firm’s size, performance and leverage are found to have significant effects on CSR. This study was conducted among Malaysian top 100. The generalizability of the findings of this study is, thus, limited to Malaysian large firms. One of the major findings of this study is the ineffectiveness of the board of directors in ensuring firms discharge its social responsibility. Relevant authorities may need to come up with measures to ensure independent directors are effective. The study adds to the understanding of how ownership structure plays an influential role as oppose to independent board of directors on CSR disclosure in Malaysia.
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Wan-Hussin, Wan Nordin, Ameen Qasem, Norhani Aripin et Mohd Shazwan Mohd Ariffin. « Corporate Responsibility Disclosure, Information Environment and Analysts’ Recommendations : Evidence from Malaysia ». Sustainability 13, no 6 (23 mars 2021) : 3568. http://dx.doi.org/10.3390/su13063568.
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The purpose of this study was to extend our understanding of how corporate social responsibility (CSR) disclosures impact capital market participants, specifically sell-side analysts. The sample of this study was based on a dataset from a panel of 285 Malaysian firms for the period of 2008–2013 (738 firm-year observations). This study employed ordinary least square regression. This study found that firms with better CSR disclosures are more likely to receive optimistic investment recommendations. Subsample analyses revealed that the CSR-recommendation nexus is more pronounced under a transparent information environment (i) when there is less family control and (ii) when a firm is audited by a prominent Big Four auditor. The results implied that analysts tend to give favorable stock recommendations to high CSR companies operating in a more transparent information environment. To gain analysts’ confidence and make them more appreciative of the CSR disclosures, family firms with proactive CSR engagement are encouraged to switch to Big Four auditors or to seek assurance on their CSR reports. This study broadens our understanding of the factors influencing analysts’ recommendations and the preferences of analysts towards CSR engagement in an emerging market. This paper expands the literature on how corporate responsibility disclosures impact analysts’ final output, as reflected in the recommendation opinion, an area that has so far received little attention, particularly in emerging markets. Furthermore, this study also provides fresh evidence that analyst behavior towards CSR disclosures varies based on the strength of the firm’s information environment.
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Gavana, Giovanna, Pietro Gottardo et Anna Moisello. « Do Customers Value CSR Disclosure ? Evidence from Italian Family and Non-Family Firms ». Sustainability 10, no 5 (19 mai 2018) : 1642. http://dx.doi.org/10.3390/su10051642.
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AL-Duais, Shaker Dahan, Ameen Qasem, Wan Nordin Wan-Hussin, Hasan Mohamad Bamahros, Murad Thomran et Abdulsalam Alquhaif. « CEO Characteristics, Family Ownership and Corporate Social Responsibility Reporting : The Case of Saudi Arabia ». Sustainability 13, no 21 (5 novembre 2021) : 12237. http://dx.doi.org/10.3390/su132112237.
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Only a few studies have investigated the association between the characteristics of the chief executive officer (CEO) (i.e., tenure and local or expatriate) and corporate social responsibility (CSR) reporting. Our study adds to the fledgling literature by providing new evidence from Saudi Arabia. Given the dominance of family control among Saudi Arabian listed firms, additionally, this study examined the moderating effect of family ownership on the CEO-CSR relationship. Using CSR scores from Bloomberg database from 2010 to 2019 and ordinary least squares (OLS) regression, the findings reveal that the association between CEO tenure and CSR reporting is positively significant; however, the association between CEO nationality and CSR is not significant. In addition, the findings indicate that family ownership is an important contingency factor that explains the association between CEO tenure and CEO nationality, and CSR reporting. Our study contributes to an emerging line of CSR research that investigates the effects of foreign CEOs on CSR transparency, and supports prior evidence on the benefits to investors of having long-serving CEO and the costs of family entrenchment.
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López-González, Eva, Jennifer Martínez-Ferrero et Emma García-Meca. « Does corporate social responsibility affect tax avoidance : Evidence from family firms ». Corporate Social Responsibility and Environmental Management 26, no 4 (11 février 2019) : 819–31. http://dx.doi.org/10.1002/csr.1723.
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Al-Saidi, Mejbel. « Corporate Governance Mechanisms and Corporate Social Responsibility (CSR) in Kuwaiti Listed Firms ». Asian Social Science 16, no 8 (22 juillet 2020) : 10. http://dx.doi.org/10.5539/ass.v16n8p10.
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Firms must maintain a balance between their performance and corporate social responsibility (CSR). This study examines the relationship between corporate governance mechanisms and the CSR of firms listed on the Kuwait Stock Exchange (KSE) within the framework of agency theory. Using a sample of 86 firms in 2019, this study explored five corporate governance mechanisms (i.e., ownership concentration by large shareholders, ownership concentration by government, board size, board independence, and family directors) and five control variables (i.e., debt, firm size, firm age, profitability, and industry type). The study used the index checklist to measure CSR and found that ownership concentration by large shareholders, ownership concentration by government, and board size affect a firm’s social responsibility while other variables have no impact. This study was the first to examine the impact of corporate governance mechanisms on corporate social responsibility in Kuwait after introducing the new corporate governance rules, and the findings will help Kuwait’s government, firms, and investors evaluate the current rules and improve CSR requirements.
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Preslmayer, Caroline, Michael Kuttner et Birgit Feldbauer-Durstmüller. « Uncovering the research field of corporate social responsibility in family firms : a citation analysis ». Journal of Family Business Management 8, no 2 (9 juillet 2018) : 169–95. http://dx.doi.org/10.1108/jfbm-10-2017-0032.
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Purpose Inspired by increasing public interest in corporate social responsibility (CSR) and the intensified focus of research on family firms (FFs) over the past few decades, the purpose of this paper is to analyze the existing literature on CSR in FF through a citation analysis. Design/methodology/approach This paper overviews the structure of research on CSR in FF, identifying influential publications, authors, and key lines of discussion. The authors identified the underlying sample through a systematic, keyword-based literature search of seven databases. Starting with this sample, the authors analyzed a database of 4,342 references of 3,025 different sources cited in the 63 articles. Findings The findings show that the cited literature on CSR in FF is widespread, confirming that the research field has great heterogeneity. The authors identified the most-cited researcher as Luis R. Gómez-Mejía (University of Notre Dame, USA), with 93 citations. The average author in the group of the 22 most-cited authors (with a three-way tie for 20th-most-cited author) counts 45.45 citations in the sample of 13.95 different sources. Because the citations mostly refer to journal articles, the authors further investigated the particular journals of publication. The 20 most-influential journals cover 45.28 percent of all citations, with the Journal of Business Ethics being the most influential (6.38 percent of all citations). Within the 3,025 different sources cited in the whole sample, the publication by Dyer and Whetten (2006), which is titled “Family firms and social responsibility: preliminary evidence from the S&P 500,” is the most-cited (29 citations in 46.03 percent of the analyzed 63 peer-reviewed journal articles). Originality/value The authors conclude with a call for more research on CSR in FF (especially qualitative case studies). Moreover, as scholars of North America and Western Europe dominate the current landscape of research, the authors would like to encourage scholars from other countries and cultures to provide insights from their countries.
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Safaee, Morteza, et Mehdi Safari Gerayli. « Family control and corporate social responsibility : Evidence from Iranian companies ». International Journal of Financial Engineering 04, no 04 (décembre 2017) : 1750046. http://dx.doi.org/10.1142/s2424786317500463.
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Today, the necessity for disclosing corporate social responsibility (henceforth, CSR) to increase transparency and non-financial accountability in capital markets have attracted the attention of regulators and stock exchange. Therefore, the present study aims to investigate the impact of family ownership on CSR level. To do so, a checklist of 39 items of disclosure which accord with Iran’s reporting environment was employed to measure the social responsibility. The research hypothesis was developed based on the data collected from 98 firms listed in Tehran Stock Exchange during the years 2011–2015 and then tested using multivariate regression analysis model based on panel data. The results of the study reveal that family ownership reduces the level of CSR disclosure. The findings of current study not only fill existing gaps in the field, but also contribute to decision-making practices in Stock Exchange.
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Wilestari, Median, Akhmad Syahroza, Chaerul D. Djakman et Vera Diyanty. « The Influence of Regulation and Financial Performance on the Disclosure of Corporate Social Responsibility and Corporate Reputation Moderated By the Ownership Structure ». 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no 1 (9 décembre 2020) : 143. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(143).
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A study by Ernst and Young (2010) found that 84% of public companies believe that CSR is an activity that has a positive impact on the companies. However, only 11% of those companies disclose their CSR in their annual reports. The motivation underlying CSR disclosure in the voluntary situation is performance impression, whereas on the mandatory situation it is due to legitimacy pressure (Meng et al., 2014). CSR activities should be part of companies' activities and operations, which are well planned and have an impact on the companies' budget. The result of researches about the relation of CSR and financial performance are mixed (Huang and Watson, 2015). There is a classic endogeneity problem, whether firms are successful because they are socially responsible or whether CSR is merely something that successful firms do. Diyanty (2014) mentions that the ownership composition structure in Indonesian companies is dominated by family-owned (more than 50%) structure. The influence and impact of CSR is indirectly intended to increase corporate reputation, and in turn, the owners' reputation (Boivie et al., 2016). CSR activities are utilized to develop a reputation and competitive advantage for the company and the owners in the long run. This article reports on a study examining the effect of Corporate Social Responsibility (CSR) regulation and corporate financial performance, measured by corporate liquidity, profitability, leverage and firm's value, on the disclosure level of CSR of public companies in Indonesia. The impact of disclosure was analyzed from the corporate reputation based on the alternative measurement of reputation. Ownership structure consisting of family ownership and foreign ownership were taken as the moderating variables on the correlation between financial performance and the disclosure of CSR. Keywords: Corporate Social Responsibility, Regulation, Financial Performance, Corporate Reputation.
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Sundarasen, Sheela Devi D., Tan Je-Yen et Nakiran Rajangam. « Board composition and corporate social responsibility in an emerging market ». Corporate Governance : The International Journal of Business in Society 16, no 1 (1 février 2016) : 35–53. http://dx.doi.org/10.1108/cg-05-2015-0059.
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Purpose The purpose of this paper is to examine the effect of board composition on corporate social responsibility (CSR) for selected Malaysian companies in Bursa Malaysia. Design/methodology/approach The paper analyses board composition and CSR of Malaysian (family and non-family) firms using linear regression analysis. Findings The empirical findings indicate that non-executive directors (NEDs) and independent non-executive directors (INEDs) designate a negative relationship, while women on board indicate a positive relationship. The only variable that positively affects the level of CSR initiatives is the presence of women directors. As for family and non-family business, the main findings are: a positive relationship between NEDs and CSR initiatives in non-family business and a negative relationship between INEDs and CSR for family-controlled business. Research limitations/implications This paper is limited only to selected companies on Bursa Malaysia over a period of two years. The paper suggests that board composition in an emerging market is relatively ineffective in improving CSR initiatives, with the exception of women on board. This is more prevalent in family business, as they do not seem to contribute toward humanizing or cultivating CSR in their companies. Practical implications This paper can be used as a reference by regulatory bodies to further investigate on the means as to how board composition can further contribute toward CSR initiatives, as these board members have inherent authorities and decision-making power. Composition and role of women directors in board needs to be further deliberated. Originality/value This paper contributes to the existing literature in terms of the roles of board composition on CSR initiatives. It further highlights the difference in the aforementioned relationship between family and non-family business.
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Randolph, Robert Van De Graaff, Esra Memili, Susan L. Young, Burcu Koc, Ozlem Yildirim et Sevil Sönmez. « The Impact of Innovativeness and Family Firm Psychological Capital on CSR Activities in Family Firms ». Academy of Management Proceedings 2020, no 1 (août 2020) : 17156. http://dx.doi.org/10.5465/ambpp.2020.17156abstract.
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Bang, Nupur Pavan, Yashodhara Basuthakur, Raveendra Chittoor et Ramachandran Kavil. « Family Firms and Compliance with Mandatory CSR : Evidence from a Natural Experiment ». Academy of Management Proceedings 2021, no 1 (août 2021) : 12827. http://dx.doi.org/10.5465/ambpp.2021.12827abstract.
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Ramos-Hidalgo, Encarnación, Manuel Orta-Pérez et Maria A. Agustí. « Ethics and Social Responsibility in Family Firms. Research Domain and Future Research Trends from a Bibliometric Perspective ». Sustainability 13, no 24 (19 décembre 2021) : 14009. http://dx.doi.org/10.3390/su132414009.
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Corporate Social Responsibility and Ethics have been studied in a wide variety of business contexts, but the field of family business has mainly devoted attention to Corporate Social Responsibility, with less attention paid to the field of ethics. Being two closely related fields, they should be analyzed jointly in order to study the evolution of the field. To achieve this objective, we use two different bibliometric techniques, a co-word and a document coupling, as they are complementary and allow us to identify research topics and, therefore, to establish future research lines. Results show that the differences that exist between CSR in family businesses and CSR in non-family businesses continue to be a central focus, and that ethics should be found in the roots of that question. However, the underpinning factors and the linkage of the different CSR policies and ethical values to performance still require more attention. To be more precise, topics such as socio-emotional wealth, financial performance, ethics, firm, and management remain at the core of the field.
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García-Sánchez, Isabel-María, Lázaro Rodríguez-Ariza et María-del-Carmen Granada-Abarzuza. « The Influence of Female Directors and Institutional Pressures on Corporate Social Responsibility in Family Firms in Latin America ». Journal of Risk and Financial Management 14, no 1 (8 janvier 2021) : 28. http://dx.doi.org/10.3390/jrfm14010028.
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This paper has two main aims. Firstly, we examine whether, given a critical mass of female board members, their presence has a different effect on the firm’s CSR practices according to its family or non-family nature. We then consider whether the moderating role of the institutional environment in Latin America enhances the role of female directors in influencing the board’s attitude towards CSR strategies. The results obtained—from a sample of 22,958 observations, corresponding to an unbalanced data panel of 5124 companies for the period 2010–2016—confirm our hypothesis and also highlight the existence of type I (organisational) and type II (institutional) compensation effects, which reduce or eliminate differences between family and non-family firms, whether or not they are located in Latin American countries.
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García-Sánchez, Isabel-María, Lázaro Rodríguez-Ariza et María-del-Carmen Granada-Abarzuza. « The Influence of Female Directors and Institutional Pressures on Corporate Social Responsibility in Family Firms in Latin America ». Journal of Risk and Financial Management 14, no 1 (8 janvier 2021) : 28. http://dx.doi.org/10.3390/jrfm14010028.
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This paper has two main aims. Firstly, we examine whether, given a critical mass of female board members, their presence has a different effect on the firm’s CSR practices according to its family or non-family nature. We then consider whether the moderating role of the institutional environment in Latin America enhances the role of female directors in influencing the board’s attitude towards CSR strategies. The results obtained—from a sample of 22,958 observations, corresponding to an unbalanced data panel of 5124 companies for the period 2010–2016—confirm our hypothesis and also highlight the existence of type I (organisational) and type II (institutional) compensation effects, which reduce or eliminate differences between family and non-family firms, whether or not they are located in Latin American countries.
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Bouaziz, Ines bouaziz. « Corporate social responsibility and tax avoidance : the effect of ownership structure ». International Journal of Applied Research in Management and Economics 5, no 3 (27 septembre 2022) : 25–39. http://dx.doi.org/10.33422/ijarme.v5i3.782.
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This paper investigates the relationship between corporate social responsibility (CSR) and tax avoidance. It also looks at how ownership structure impacts this relationship. Based on a sample of 300 European companies over the period 2014 - 2019, we use OLS regression models and come up with a negative relationship between corporate social responsibility and tax avoidance, which is consistent with the concepts of agency theory. Furthermore, we find that family businesses mitigate this relationship. These results show that family firms are more socially responsible than non-family firms due to their socio-emotional endowments, and consequently are less tax avoidant.
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Ahmad, Shabir, Kamran Ahmed Siddiqui et Hoda Mahmoud AboAlsamh. « Family SMEs’ survival : the role of owner family and corporate social responsibility ». Journal of Small Business and Enterprise Development 27, no 2 (28 février 2020) : 281–97. http://dx.doi.org/10.1108/jsbed-12-2019-0406.
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PurposeThe purpose of this paper is to examine the impact of owner family involvement in business on sustainable survival of family small-to-medium enterprises (SMEs) and to empirically validate the intervening role of corporate social responsibility (CSR).Design/methodology/approachThe authors analyze data from 489 owner and nonowner executives of 150 family SMEs using PLS-SEM (Partial Least Square–Structural Equation Modeling).FindingsThe authors found evidence that family involvement in business positively impacts the sustainable survival of family SMEs while corporate social responsibility partially mediates this relationship. Apart from effective family involvement in business, active involvement in social causes enhances a firm's ability to survive longer.Research limitations/implicationsThis study was conducted in a geographic context and data were collected from family-managed and controlled firms. Further research is needed to generalize the findings to all types of family firms in the global context. In an Islamic society, family firms need to invest in social causes, human development, and environmental sustainability through zakat, sadaqat, and donations.Practical implicationsThe findings imply that family firms require stakeholder-centric competitive strategies and socially responsible behavior along with effective family control, commitment, enrichment, and successful succession since the path to sustainable survival goes through CSR.Originality/valueSurvival is the biggest challenge facing family SMEs forcing them to achieve the ability to sustain longer. Rooted in transaction cost economics (TCE) theory of the family firm and stakeholder theory, this paper validates an integrative model for family SMEs' sustainable survival.
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ALKHAZALIH, QUTAIBA, Amirul Shahbudin et Aziatul Ghazali. « The Relationship Between Corporate Governance Mechanisms and CSR Disclosure : Evidence from Jordanian’s Listed Firms ». Journal of Public Administration and Governance 12, no 4 (9 janvier 2023) : 47. http://dx.doi.org/10.5296/jpag.v12i4.20499.
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The purpose of the current study is to examine the relationship between corporate governance mechanisms and corporate social responsibility disclosure in the Jordanian context. Research is quantitative in nature, based on panel data of 78 firms listed on the Amman Stock Exchange (ASE) for 8 years from 2012 to 2019, with 624 observations, To deal with an econometric problems such as heteroscedasticity and autocorrelation, the panel corrected standard error (PCSE) regression was used to assess the relationship among variables. The study found that board size affects positively CSR disclosure, while board independence and managerial ownership affect negatively CSR disclosure. On another hand, the study found that the presence female in board, CEO duality, family ownership, and concentration ownership do not affect CSR disclosure. Because of the chosen sample, the research results may lack generalisability to other country. Therefore, researchers are encouraged to test another sample. The study contributes to the understanding of how good corporate governance practices affect CSR disclosure for both academics and particularly Jordanian policymakers. This study provided new findings to bridge the gaps in the general corporate governance literature relative to the lack of consensus on the relationship between corporate governance mechanisms and CSR disclosure. The finding contributes to knowledge by providing new and original evidence that some current corporate governance mechanisms are not effective in increasing CSR disclosure in a developing setting.
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de las Heras-Rosas, Carlos, et Juan Herrera. « Family Firms and Sustainability. A Longitudinal Analysis ». Sustainability 12, no 13 (7 juillet 2020) : 5477. http://dx.doi.org/10.3390/su12135477.
Texte intégralRésumé :
Two-thirds of the world’s private companies are family owned. It is an organizational model that, despite the arrival of large corporations, remains and is still totally in place. The survival of these organizations is not easy, and is conditioned by multiple factors. The research that addresses the sustainability of family businesses is numerous and has been conducted from multiple disciplines. This document investigates the trends in scientific production related to family businesses and their sustainability, using bibliometric techniques and SciMAT software. A total of 286 articles were analysed between 2003 and 2019 from the journals indexed in the Web of Science (WoS). The results suggest that, although there is a growing interest in the study of the sustainability of family businesses, there is instability in the centrality of the topics, which denotes the existence of a wide margin of development. The most influential and trend-setting themes emerge mainly concentrated in three lines: those that analyse factors that drive sustainability, such as socio-emotional wealth and stakeholders; those interested in knowing about methods or practices that favour sustainability, such as CSR, performance, management or innovation; and those that investigate factors that endanger survival, mainly intergenerational succession processes. The contribution of this work is that, through bibliometric techniques, it sheds light on the groups of topics that condition the sustainability of family businesses, which will help the scientific community in the orientation of future work in this field of research.