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A decision-making framework in family-owned hotels for evaluating and selecting suppliers and strategic partners 家族酒店评估和选择供应商和战略合作伙伴的决策框架
IF 2.7 Q1 Economics, Econometrics and Finance Pub Date : 2024-04-30 DOI: 10.1108/jfbm-03-2024-0066
Mehdi Tajpour, Fatemeh Dekamini, Farzaneh Madadpour, Moein Norouzimovahed, Shima SafarMohammadluo

Purpose

This paper presents a comprehensive decision-making framework designed for family-owned hotels, specifically focusing on evaluating and selecting suppliers and strategic partners, with a particular emphasis on Iranian holding companies and five-star hotels.

Design/methodology/approach

The research emphasizes the unique position of family-owned hotels as not only commercial enterprises but also embodiments of tradition, personal touch and community engagement, which sets them apart in a competitive market. Through a detailed literature review, methodology and analysis, including fuzzy analysis and the TOPSIS method, the study systematically evaluates various criteria crucial for selecting suppliers and strategic partners.

Findings

The framework evaluates criteria such as price competitiveness, quality of products/services, reliability and timeliness, flexibility and scalability, communication and responsiveness, after-sales service and support, ethical and sustainable practices, technology and innovation, and compatibility with business culture. By integrating these parameters, the framework addresses both operational needs and strategic objectives, ensuring chosen suppliers and partners align with the hotels' core values and operational requirements.

Research limitations/implications

The study offers valuable insights for family-owned hospitality businesses to navigate supplier and strategic partner selection, and opens avenues for future research, particularly in adapting to technological advancements, sustainability practices and the evolving dynamics of the hospitality industry.

Social implications

The research underscores the significance of family-owned hotels in fostering tradition, personal connection and community engagement, contributing to the social fabric of the hospitality industry.

Originality/value

This paper provides a unique perspective on supplier and strategic partner selection, tailored for family-owned hotels and offers a comprehensive framework that integrates both operational needs and strategic objectives, ensuring alignment with core values and requirements.

设计/方法/途径本研究强调了家族酒店的独特地位,它们不仅是商业企业,也是传统、个人魅力和社区参与的体现,这使它们在竞争激烈的市场中脱颖而出。研究结果该框架评估的标准包括价格竞争力、产品/服务质量、可靠性和及时性、灵活性和可扩展性、沟通和响应能力、售后服务和支持、道德和可持续实践、技术和创新以及与企业文化的兼容性。通过整合这些参数,该框架可同时满足运营需求和战略目标,确保所选供应商和合作伙伴符合酒店的核心价值观和运营要求。研究局限性/意义该研究为家族式酒店企业选择供应商和战略合作伙伴提供了宝贵的见解,并为未来研究开辟了道路,特别是在适应技术进步、可持续发展实践和酒店业不断变化的动态方面。社会意义该研究强调了家族式酒店在促进传统、个人联系和社区参与方面的重要意义,为酒店业的社会结构做出了贡献。 原创性/价值本文为家族式酒店量身定制的供应商和战略合作伙伴选择提供了一个独特的视角,并提供了一个整合运营需求和战略目标的全面框架,确保与核心价值和要求保持一致。
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引用次数: 0
The influence of family firm CEOs’ transformational leadership on employee engagement: the mediating role of psychological safety 家族企业首席执行官的变革型领导力对员工敬业度的影响:心理安全的中介作用
IF 2.7 Q1 Economics, Econometrics and Finance Pub Date : 2024-04-19 DOI: 10.1108/jfbm-12-2023-0298
Laura Hoekx, Frank Lambrechts, Pieter Vandekerkhof

Purpose

This study aims to unravel a potential determinant of employee engagement in family firms. In particular, we focus on the role of the CEO by studying the influence of CEO transformational leadership on employee engagement. Moreover, we look into the potential mediating psychological safety might play in this relationship.

Design/methodology/approach

Based on an extensive literature review, we propose that there will be a significant positive relationship between family firm CEOs’ transformational leadership and the level of employee engagement. We argue that psychological safety will serve as an underlying mechanism explaining this positive relationship. We empirically tested our research model using quantitative data collected through a questionnaire, completed by 508 employees from Belgian family firms.

Findings

The results confirm the positive relationship between CEOs’ transformational leadership and employee engagement. Moreover, these results show that the degree of psychological safety mediates this relationship.

Originality/value

This study forms a significant contribution to family firm literature. Until now, even though existing studies on employee engagement in general are numerous, we had little to no knowledge of the factors influencing employee engagement taking into account the unique context of family firms. With this study, we take an important step in this matter. In addition, this study also contributes to the general literature on employee engagement, since previous studies on the impact of leadership on employee engagement tended to focus on the role of the immediate supervisors and not the CEO.

目的 本研究旨在揭示家族企业中员工敬业度的潜在决定因素。我们特别关注首席执行官的作用,研究首席执行官变革型领导力对员工敬业度的影响。基于广泛的文献综述,我们提出,家族企业首席执行官的变革型领导力与员工敬业度之间存在显著的正相关关系。我们认为,心理安全是解释这种积极关系的内在机制。我们通过问卷调查收集了 508 名比利时家族企业员工填写的定量数据,对我们的研究模型进行了实证检验。结果结果证实了首席执行官的变革型领导力与员工敬业度之间的正相关关系。此外,这些结果表明,心理安全程度对这种关系起到了中介作用。迄今为止,尽管有关员工敬业度的研究很多,但我们对影响员工敬业度的因素却知之甚少,甚至没有考虑到家族企业的独特背景。通过这项研究,我们在这方面迈出了重要的一步。此外,本研究还对有关员工敬业度的一般文献有所贡献,因为以往有关领导力对员工敬业度影响的研究往往侧重于直接主管的作用,而不是首席执行官的作用。
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引用次数: 0
Evaluation of the performance of Spanish family businesses portfolios 西班牙家族企业投资组合业绩评估
IF 2.7 Q1 Economics, Econometrics and Finance Pub Date : 2024-04-05 DOI: 10.1108/jfbm-02-2024-0036
Luis Otero González, Raquel Esther Querentes Hermida, Pablo Durán Santomil, Celia López Penabad

Purpose

The primary objective of this study is to analyze the performance and risk characteristics of portfolios composed of Spanish family businesses (FBs) when sustainability and quality factors are taken into account. By comparing different portfolio compositions against a benchmark, the study aims to provide insights into the impact of these factors on portfolio performance.

Design/methodology/approach

This study employs an empirical approach to evaluate the performance and risk of portfolios consisting of Spanish family businesses (FBs) by incorporating sustainability and quality factors. It compares the results of various portfolios against a benchmark, utilizing GARCH models and the extended six-factor model of Fama and French for the period 2018–2023.

Findings

The findings reveal that investing in Spanish family businesses (FBs) yields higher returns compared to the index, with portfolios incorporating quality factors demonstrating superior performance. However, the inclusion of sustainability factors negatively affects portfolio performance. These results highlight the significance of considering sustainability and quality factors in portfolio construction and investment decisions.

Originality/value

This study contributes to the existing literature by examining the performance and risk implications of incorporating sustainability and quality factors into portfolios of family businesses. The findings offer valuable insights for investors and managers interested in constructing portfolios or developing financial products that balance risk and return effectively.

目的本研究的主要目的是分析由西班牙家族企业(FBs)组成的投资组合在考虑可持续性和质量因素后的绩效和风险特征。通过将不同的投资组合与基准进行比较,本研究旨在深入探讨这些因素对投资组合绩效的影响。本研究采用实证方法,通过纳入可持续性和质量因素,评估由西班牙家族企业(FBs)组成的投资组合的绩效和风险。研究结果研究结果表明,与指数相比,投资西班牙家族企业(FBs)可获得更高的回报率,其中包含质量因素的投资组合表现优异。然而,纳入可持续性因素会对投资组合的表现产生负面影响。这些结果凸显了在投资组合构建和投资决策中考虑可持续性和质量因素的重要性。研究结果为有意构建投资组合或开发有效平衡风险与收益的金融产品的投资者和管理者提供了宝贵的见解。
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引用次数: 0
Relationship between the implementation of formal board processes and structures and financial performance: the role of absolute family control in Colombian family businesses 董事会正式程序和结构的实施与财务业绩之间的关系:哥伦比亚家族企业中家族绝对控制权的作用
IF 2.7 Q1 Economics, Econometrics and Finance Pub Date : 2024-04-05 DOI: 10.1108/jfbm-07-2023-0103
Sanjay Goel, Diógenes Lagos, María Piedad López

Purpose

We investigate the effect of the adoption of formal board structure and board processes on firm performance in Colombian family firms, in a context where firms can choose specific aspects of board structure and processes. We deploy insights from the behavioral governance perspective to develop arguments about how family businesses may choose board elements based on their degree of control over the firm (absolute control or less), and its effect on firm performance.

Design/methodology/approach

We use an unbalanced data panel of 404 firm-year observations. The data was obtained from the annual financial and corporate governance reports of 62 Colombian stock-issuing firms for the period 2008–2014 – due to change in regulation, data could not be added beyond 2014. Panel data technique with random effects was used.

Findings

The results show that board structure is positively associated with financial performance, however, this relationship is negative in businesses where family has absolute control. We also found that there is a negative association between board processes and performance, but positive association in family-controlled businesses.

Originality/value

Our research contributes to research streams on effects of family control in firm choices and on the interactive effect of governance choices and institutional context and more generally how actors interact (rather than react) with their institutional context.

目的在企业可以选择董事会结构和程序的特定方面的背景下,我们研究了哥伦比亚家族企业采用正式董事会结构和董事会程序对企业绩效的影响。我们从行为治理的角度出发,论证了家族企业如何根据其对公司的控制程度(绝对控制或较少)选择董事会要素,以及这些要素对公司业绩的影响。数据来自哥伦比亚 62 家股票发行公司 2008-2014 年期间的年度财务和公司治理报告,由于监管的变化,2014 年以后的数据无法添加。研究结果表明,董事会结构与财务业绩正相关,但在家族拥有绝对控制权的企业中,这种关系为负。我们还发现,董事会程序与绩效之间存在负相关关系,但在家族控制的企业中却存在正相关关系。原创性/价值我们的研究为有关家族控制对企业选择的影响、治理选择与制度环境的互动影响以及更广泛意义上的行为者如何与其制度环境互动(而非反应)的研究流做出了贡献。
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引用次数: 0
Editorial: Theory development in family business management studies 社论:家族企业管理研究的理论发展
IF 2.7 Q1 Economics, Econometrics and Finance Pub Date : 2024-04-03 DOI: 10.1108/jfbm-05-2024-305
Vanessa Ratten
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引用次数: 0
Entrepreneurial orientation and socioemotional wealth as enablers of the impact of digital transformation in family firms 创业导向和社会情感财富是家族企业数字化转型影响的促进因素
IF 2.7 Q1 Economics, Econometrics and Finance Pub Date : 2024-04-02 DOI: 10.1108/jfbm-11-2023-0282
Virginia Lasio, Juan M. Gómez, John Rosso, Alejandro Sánchez

Purpose

The research aims to investigate how digital transformation (DT), entrepreneurial orientation (EO) and socioemotional wealth (SEW) impact the financial performance of family firms in uncertain business environments. Drawing from existing literature, we propose that DT and EO drive firm performance. Additionally, we suggest a new role for SEW, which positively moderates this relationship in family firms, especially in terms of risk behavior and innovation for survival.

Design/methodology/approach

We used the STEP Consortium’s 2020–2021 database, derived from a global survey that explored how family businesses responded to environmental shocks. Following STEP’s definitions, we proposed three hypotheses and tested two models using structural equation modeling.

Findings

The findings show that EO significantly enhances the impact of DT on family firm performance. Family businesses exhibit a notable willingness to take strategic venture risks to protect their SEW. These findings align with conclusions drawn in related literature, supporting all hypothesized relationships proposed.

Practical implications

The study has made an applied contribution by challenging the misconception that family firms are outdated and provides insights into supporting their approach to entrepreneurship, innovation and transgenerational entrepreneurship. Furthermore, it provides business families and consultants with a new view of SEW as a strategic asset.

Originality/value

Our study adds to the literature by showing how entrepreneurial orientation catalyzes the positive impact of digital transformation on firm financial performance. We also highlight the contextual influence on family firm decision-makers' risk propensity, which affects SEW development and firm outcomes. This context dependency of SEW can hinder or enhance performance, offering new research and support avenues for family firms.

目的 本研究旨在探讨在不确定的商业环境中,数字化转型(DT)、创业导向(EO)和社会情感财富(SEW)如何影响家族企业的财务业绩。借鉴现有文献,我们认为数字化转型和创业导向会推动企业绩效。此外,我们还提出了 SEW 的新作用,它对家族企业中的这种关系具有积极的调节作用,尤其是在风险行为和创新求生方面。设计/方法/途径我们使用了 STEP 联合会的 2020-2021 数据库,该数据库来自于一项探索家族企业如何应对环境冲击的全球调查。根据 STEP 的定义,我们提出了三个假设,并使用结构方程模型对两个模型进行了检验。研究结果研究结果表明,EO 显著增强了 DT 对家族企业绩效的影响。家族企业明显愿意承担战略风险以保护其 SEW。这些研究结果与相关文献得出的结论一致,支持了所有假设的关系。该研究挑战了家族企业已经过时的错误观念,为支持家族企业的创业、创新和跨代创业方法提供了真知灼见,从而做出了应用性贡献。此外,它还为企业家族和顾问提供了一种将 SEW 视为战略资产的新观点。原创性/价值我们的研究通过展示创业导向如何催化数字化转型对企业财务绩效的积极影响,为相关文献增添了新的内容。我们还强调了环境对家族企业决策者风险倾向的影响,而风险倾向会影响 SEW 的发展和企业成果。SEW 的这种环境依赖性可以阻碍或提高绩效,为家族企业提供了新的研究和支持途径。
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引用次数: 0
Nurturing family business resilience through strategic supply chain management 通过战略供应链管理培养家族企业的应变能力
IF 2.7 Q1 Economics, Econometrics and Finance Pub Date : 2024-03-21 DOI: 10.1108/jfbm-11-2023-0272
Aina Pont, Alexandra Simon

Purpose

The study aspires to enhance comprehension of the intricate interplay between supply chain management (SCM) and resilience in family businesses, thereby offering valuable insights to managers and policymakers endeavouring to foster resilience in uncertain environments.

Design/methodology/approach

Commencing from the premise that family businesses (FBs) prioritize the preservation of socio-emotional wealth (SEW) when formulating strategic decisions, this study endeavours to advance understanding of supply chain practices adopted by FBs and their direct impact on resilience during crisis situations or economically challenging periods. Through an exploratory case study of nine FBs, the present research reveals four pivotal strategies in SCM that contribute to their resilience: (i) reorganization of inventory management; (ii) cultivating close relationships with suppliers; (iii) emphasizing product quality and customer retention; and (iv) implementing cost reduction measures to bolster resilience. The aim of the study is to provide an in-depth understanding of the intricate interplay between SCM and resilience in FBs, thereby offering valuable insights to managers and policymakers endeavouring to foster resilience in uncertain environments.

Findings

Our approach offers a theoretical framework for SCM aligned with prior research on the interplay between characteristics of family businesses and resilience strategies. Furthermore, this paper illustrates how factors such as the emphasis on high-quality products and services by family businesses contribute to achieving non-economic objectives that owners adopt to reconcile family and business needs, creating intrinsic added value for the company. It reveals various challenges in SCM, including inventory organization changes, supplier closures and the significance of customer retention. Family businesses are implementing product and technology enhancements and leveraging digitization to enhance supply chain processes.

Originality/value

This paper contributes significantly to the field of FBs by highlighting the crucial role of SCM in enhancing business resilience during crises. It empirically examines how the SEW characteristics of FBs influence the reconfiguration of their supply chains to enhance resilience, presenting a theoretical model for this context. Our theoretical framework employs an SEW perspective to elucidate how FBs respond to the challenges posed by the COVID-19 pandemic by adapting their SCM processes to safeguard their social and emotional legitimacy, organizational visibility and reputation. These adaptations gain particular relevance during crises or turbulent conditions, potentially leading to alterations in how FBs formulate their supply chain strategies and manage supply chain-related processes.

研究目的本研究旨在加深对家族企业供应链管理(SCM)与复原力之间错综复杂的相互作用的理解,从而为努力在不确定环境中培养复原力的管理者和决策者提供有价值的见解。设计/方法/途径本研究以家族企业(FBs)在制定战略决策时优先考虑保护社会情感财富(SEW)为前提,努力加深对家族企业所采用的供应链实践及其在危机情况或经济挑战时期对抗灾能力的直接影响的理解。本研究通过对九家外商独资企业的探索性案例研究,揭示了供应链管理中有助于增强企业抗风险能力的四项关键战略:(i) 重组库存管理;(ii) 培养与供应商的密切关系;(iii) 重视产品质量和客户维系;以及 (iv) 实施成本削减措施以增强抗风险能力。本研究的目的是深入了解家族企业中供应链管理与复原力之间错综复杂的相互作用,从而为努力在不确定环境中培养复原力的管理者和决策者提供有价值的见解。研究结果我们的研究方法为供应链管理提供了一个理论框架,与之前关于家族企业特征与复原力战略之间相互作用的研究相一致。此外,本文还说明了家族企业对高质量产品和服务的重视等因素如何有助于实现所有者为协调家庭和企业需求而采取的非经济目标,从而为公司创造内在附加值。报告揭示了供应链管理中的各种挑战,包括库存组织变革、供应商关闭以及留住客户的重要性。家族企业正在实施产品和技术改进,并利用数字化加强供应链流程。它以实证研究的方式探讨了外商独资企业的 SEW 特征如何影响其供应链的重新配置以增强抗灾能力,并为此提出了一个理论模型。我们的理论框架采用了 SEW 视角,以阐明食品企业如何通过调整其供应链管理流程来保护其社会和情感合法性、组织知名度和声誉,从而应对 COVID-19 大流行带来的挑战。在危机或动荡条件下,这些调整尤其具有相关性,有可能导致财务机构改变制定供应链战略和管理供应链相关流程的方式。
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引用次数: 0
Managing a Gen-Z workforce – what family firms need to know: a perspectives article 管理 "Z一代 "员工--家族企业需要了解什么:视角文章
IF 2.7 Q1 Economics, Econometrics and Finance Pub Date : 2024-03-12 DOI: 10.1108/jfbm-10-2023-0231
Mare Stevanovski, Likun (David) Zhan, Michael Mustafa

Purpose

This paper highlights the opportunities and challenges for family firms in managing Generation Z (Gen-Z) employees. This perspective article explores several considerations for family firms in managing their Gen-Z employees and the potential implications for their socioemotional wealth (SEW).

Design/methodology/approach

The authors provide a brief review of what is known about the values/work habits of Gen-Z employees and attracting, retaining and managing nonfamily employees in family firms.

Findings

The unique values, motivations and working styles of Gen-Z employees suggest the need for family business leaders to adopt a different approach to managing these employees. A focus on Gen-Z’s psychological contract, technological savviness and entrepreneurial orientation is provided with respect to how they can be managed.

Originality/value

The authors suggest the importance of approaching NFEs as a heterogenous group and offer avenues for future research with prospective research questions to better understand nonfamily Generation Z employees’ place in the family firm.

目的本文强调了家族企业在管理 Z 世代(Gen-Z)员工时所面临的机遇和挑战。这篇观点性文章探讨了家族企业在管理 Z 世代员工时需要考虑的几个因素,以及对其社会情感财富(SEW)的潜在影响。作者简要回顾了有关 Z 世代员工的价值观/工作习惯,以及家族企业吸引、留住和管理非家族员工的已知情况。原创性/价值作者认为将非家族企业员工作为一个异质群体对待非常重要,并提出了未来的研究方向和前瞻性研究问题,以更好地了解非家族企业 Z 世代员工在家族企业中的地位。
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引用次数: 0
Corporate entrepreneurship and family businesses: a perspective article 公司创业与家族企业:透视文章
IF 2.7 Q1 Economics, Econometrics and Finance Pub Date : 2024-03-11 DOI: 10.1108/jfbm-10-2023-0237
Cris Bravo Monge

Purpose

Family businesses play a pivotal role in the world’s economy, contributing to 70% of its GDP. Their success in the current environment demands the enactment of entrepreneurial and innovative competencies to catalyse organizational growth and performance. In this context, corporate entrepreneurship may help these organizations advance their competitive advantage. The systematic analysis of the past 50 years of research reveals that a broad range of variables may moderate relationships among antecedents, outcomes and corporate entrepreneurship. This article aims to explore future avenues of research that will contribute to a better understanding of corporate entrepreneurship in family firms.

Design/methodology/approach

This paper is based on the systematic research.

Findings

While the synergy between corporate entrepreneurship and family business has gained attention, the intricacies and nuances within this intersection remain largely unexplored due to the diverse nature of corporate entrepreneurship and family enterprises. Future research endeavours in this domain should aim to explore fundamental aspects, including refining the definition of corporate entrepreneurship, understanding its interplay with familiness, socioemotional wealth, national and organizational culture and other various family-related factors such as the composition of the top management team, organizational size, diversity and attitudes towards risk.

Research limitations/implications

By outlining the key variables such as familiness, socioemotional wealth, generational involvement and cultural factors, the paper guides future research efforts. Researchers and practitioners can use these identified variables as focal points for deeper investigation and analysis when exploring the dynamics of corporate entrepreneurship within family businesses.

Practical implications

Family firm managers may apply instruments like the Corporate Entrepreneurship Assessment Instrument together with other instruments like the Family Influence Familiness Scale (FIFS) and the FIBER instrument to obtain an indication of a firm’s likelihood of being able to successfully implement an entrepreneurial climate within the firm.

Social implications

Family businesses represent 70% of the world’s GDP, therefore, improving the understanding of how corporate entrepreneurship augments their resilience and competitiveness, may contribute to the well-being of 60% of the global workforce.

Originality/value

The paper synthesizes the research in corporate entrepreneurship in family businesses and proposes a future perspective.

目的家族企业在世界经济中发挥着举足轻重的作用,占世界 GDP 的 70%。要想在当前环境下取得成功,家族企业就必须具备创业和创新能力,以促进组织发展和提高绩效。在此背景下,企业创业可帮助这些组织提升竞争优势。对过去 50 年研究的系统分析显示,一系列变量可能会调节前因、结果和企业创业精神之间的关系。虽然企业创业与家族企业之间的协同作用已受到关注,但由于企业创业和家族企业的性质各不相同,这一交叉领域的复杂性和细微差别在很大程度上仍未得到探索。未来在这一领域的研究应着眼于探索基本方面,包括完善企业创业的定义,了解其与家族性、社会情感财富、国家和组织文化以及其他各种与家族相关的因素(如高层管理团队的组成、组织规模、多样性和对风险的态度)之间的相互作用。实践意义家族企业的管理者可将企业创业评估工具(Corporate Entrepreneurship Assessment Instrument)等工具与其他工具(如家庭影响家族性量表(FIFS)和 FIBER 工具)结合使用,以了解企业是否有可能在内部成功营造创业氛围。社会意义家族企业占全球 GDP 的 70%,因此,更好地了解企业创业如何增强家族企业的应变能力和竞争力,可为全球 60% 的劳动力的福祉做出贡献。 原创性/价值本文对家族企业的企业创业研究进行了总结,并提出了未来展望。
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引用次数: 0
Sustainability performance disclosure and family businesses: a perspective article 可持续发展绩效披露与家族企业:透视文章
IF 2.7 Q1 Economics, Econometrics and Finance Pub Date : 2024-02-28 DOI: 10.1108/jfbm-10-2023-0250
Andrea Caccialanza

Purpose

The deeper understanding of the disclosure of external and internal dynamics of family firms necessarily places the issue of sustainability as one of the most pressing needs from both a research and managerial perspective. Therefore, this perspective article contributes to the debate of sustainability performance disclosure in family firms, proposing a research agenda.

Design/methodology/approach

This study has organized the discussion around those elements that most significantly impact the propensity to disclose, with a specific focus on the interconnections and interrelations within them. The proposed research agenda is developed around three key elements: “how” firms disclose, “the reason why” they do it and “what” disclose of their performance(s).

Findings

To better understand “how” family firms should disclose their performance, it is suggested to engage in proactive stakeholder engagement to preserve long-term socioemotional wealth. “The reason why” for disclosure is still associated with the legitimization of family firms from an economic, social and environmental point of view. Finally, the “what” depends on several factors, such as the regulatory framework and the market involved.

Practical implications

This paper contains suggestions for family firm managers, consultants and policymakers that are approaching corporate social responsibility (CSR) and non-financial reporting or sustainability disclosure overall, providing an overview of relevant factors influencing this transition process.

Originality/value

This paper suggests a logical framework to combine these three elements of the debate as strictly interrelated to foster the sustainability performance disclosure of family firms.

目的从研究和管理的角度来看,深入了解家族企业的外部和内部动态披露,必然会将可持续性问题作为最迫切的需求之一。因此,这篇视角独特的文章为有关家族企业可持续性绩效披露的讨论做出了贡献,并提出了一项研究议程。本研究围绕对披露倾向影响最大的因素展开讨论,并特别关注这些因素之间的相互联系和相互关系。拟议的研究议程围绕三个关键要素展开:"为更好地理解家族企业应 "如何 "披露其业绩,建议企业主动与利益相关者接触,以维护长期的社会情感财富。披露的 "原因 "仍然与家族企业在经济、社会和环境方面的合法化有关。本文为家族企业的管理者、顾问和政策制定者在处理企业社会责任(CSR)和非财务报告或可持续发展信息披露问题时提供了建议,并概述了影响这一转变过程的相关因素。
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Journal of Family Business Management
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