Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/325340 
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Erscheinungsjahr: 
2025
Quellenangabe: 
[Journal:] Pakistan Journal of Commerce and Social Sciences (PJCSS) [ISSN:] 2309-8619 [Volume:] 19 [Issue:] 2 [Year:] 2025 [Pages:] 307-329
Verlag: 
Johar Education Society, Pakistan (JESPK), Lahore
Zusammenfassung: 
This study investigates whether family firms are less prone to corporate social responsibility (CSR) decoupling. By analyzing 34,588 firm-year observations across 41 countries (2006-2017) using panel regression on STATA 18 software, study finds that family firms exhibit significantly lower levels of CSR decoupling, greenwashing, and brownwashing compared to non-family firms. These findings suggest that family firms prioritize stakeholder interests and maintain greater alignment between CSR disclosure and performance. Moreover, country-level cultural practices moderate this relationship. Grounded in socioemotional wealth theory, the results imply that family firms, driven by long-term stakeholder relationships and reputational concerns, are more likely to engage in transparent and responsible CSR reporting.
Schlagwörter: 
Family firms
CSR decoupling
socioemotional wealth theory
CSR reporting
greenwashing
brownwashing
institutional void
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