Corporate Social Responsibility Reporting: A Content Analysis in Family and Non-family Firms

Verfasser / Beitragende:
[Giovanna Campopiano, Alfredo De Massis]
Ort, Verlag, Jahr:
2015
Enthalten in:
Journal of Business Ethics, 129/3(2015-07-01), 511-534
Format:
Artikel (online)
ID: 605485968
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024 7 0 |a 10.1007/s10551-014-2174-z  |2 doi 
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245 0 0 |a Corporate Social Responsibility Reporting: A Content Analysis in Family and Non-family Firms  |h [Elektronische Daten]  |c [Giovanna Campopiano, Alfredo De Massis] 
520 3 |a 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 the family business and corporate social responsibility reporting literatures in several ways, offering implications for practice and outlining promising avenues for future research. 
540 |a Springer Science+Business Media Dordrecht, 2014 
690 7 |a Content analysis  |2 nationallicence 
690 7 |a CSR reporting  |2 nationallicence 
690 7 |a Social responsibility  |2 nationallicence 
690 7 |a Family firms  |2 nationallicence 
690 7 |a Family business  |2 nationallicence 
690 7 |a Italian context  |2 nationallicence 
700 1 |a Campopiano  |D Giovanna  |u Witten Institute for Family Business, Witten/Herdecke University, Witten, Germany  |4 aut 
700 1 |a De Massis  |D Alfredo  |u Institute for Entrepreneurship and Enterprise Development (IEED), Lancaster University Management School, Bailrigg, Lancaster, LA1 4YX, UK  |4 aut 
773 0 |t Journal of Business Ethics  |d Springer Netherlands  |g 129/3(2015-07-01), 511-534  |x 0167-4544  |q 129:3<511  |1 2015  |2 129  |o 10551 
856 4 0 |u https://doi.org/10.1007/s10551-014-2174-z  |q text/html  |z Onlinezugriff via DOI 
898 |a BK010053  |b XK010053  |c XK010000 
900 7 |a Metadata rights reserved  |b Springer special CC-BY-NC licence  |2 nationallicence 
908 |D 1  |a research-article  |2 jats 
949 |B NATIONALLICENCE  |F NATIONALLICENCE  |b NL-springer 
950 |B NATIONALLICENCE  |P 856  |E 40  |u https://doi.org/10.1007/s10551-014-2174-z  |q text/html  |z Onlinezugriff via DOI 
950 |B NATIONALLICENCE  |P 700  |E 1-  |a Campopiano  |D Giovanna  |u Witten Institute for Family Business, Witten/Herdecke University, Witten, Germany  |4 aut 
950 |B NATIONALLICENCE  |P 700  |E 1-  |a De Massis  |D Alfredo  |u Institute for Entrepreneurship and Enterprise Development (IEED), Lancaster University Management School, Bailrigg, Lancaster, LA1 4YX, UK  |4 aut 
950 |B NATIONALLICENCE  |P 773  |E 0-  |t Journal of Business Ethics  |d Springer Netherlands  |g 129/3(2015-07-01), 511-534  |x 0167-4544  |q 129:3<511  |1 2015  |2 129  |o 10551