Family 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 family business and corporate social responsibility reporting literatures in several ways, offering implications for practice and outlining promising avenues for future research.

(2015). Corporate social responsibility reporting: a content analysis in family and non-family firms [journal article - articolo]. In JOURNAL OF BUSINESS ETHICS. Retrieved from http://hdl.handle.net/10446/32242

Corporate social responsibility reporting: a content analysis in family and non-family firms

Campopiano, Giovanna;De Massis, Alfredo Vittorio
2015-01-01

Abstract

Family 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 family business and corporate social responsibility reporting literatures in several ways, offering implications for practice and outlining promising avenues for future research.
articolo
2015
Campopiano, Giovanna; DE MASSIS, Alfredo Vittorio
(2015). Corporate social responsibility reporting: a content analysis in family and non-family firms [journal article - articolo]. In JOURNAL OF BUSINESS ETHICS. Retrieved from http://hdl.handle.net/10446/32242
File allegato/i alla scheda:
File Dimensione del file Formato  
Campopiano De Massis - Corporate Social responsability reporting.pdf

Solo gestori di archivio

Versione: publisher's version - versione editoriale
Licenza: Licenza default Aisberg
Dimensione del file 360.31 kB
Formato Adobe PDF
360.31 kB Adobe PDF   Visualizza/Apri
Pubblicazioni consigliate

Aisberg ©2008 Servizi bibliotecari, Università degli studi di Bergamo | Terms of use/Condizioni di utilizzo

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/32242
Citazioni
  • Scopus 289
  • ???jsp.display-item.citation.isi??? 237
social impact