caa a22 4500 605485968 CHVBK 20210128100443.0 cr unu---uuuuu 210128e20150701xx s 000 0 eng 10.1007/s10551-014-2174-z doi (NATIONALLICENCE)springer-10.1007/s10551-014-2174-z Corporate Social Responsibility Reporting: A Content Analysis in Family and Non-family Firms [Elektronische Daten] [Giovanna Campopiano, Alfredo De Massis] 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. Springer Science+Business Media Dordrecht, 2014 Content analysis nationallicence CSR reporting nationallicence Social responsibility nationallicence Family firms nationallicence Family business nationallicence Italian context nationallicence Campopiano Giovanna Witten Institute for Family Business, Witten/Herdecke University, Witten, Germany aut De Massis Alfredo Institute for Entrepreneurship and Enterprise Development (IEED), Lancaster University Management School, Bailrigg, Lancaster, LA1 4YX, UK aut Journal of Business Ethics Springer Netherlands 129/3(2015-07-01), 511-534 0167-4544 129:3<511 2015 129 10551 https://doi.org/10.1007/s10551-014-2174-z text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2174-z text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Campopiano Giovanna Witten Institute for Family Business, Witten/Herdecke University, Witten, Germany aut NATIONALLICENCE 700 1- De Massis Alfredo Institute for Entrepreneurship and Enterprise Development (IEED), Lancaster University Management School, Bailrigg, Lancaster, LA1 4YX, UK aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 129/3(2015-07-01), 511-534 0167-4544 129:3<511 2015 129 10551