为什么有些更平等:家族企业异质性及其对管理层关注企业社会责任的影响

Kerstin Fehre, Florian Weber
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引用次数: 23

摘要

对家族企业企业社会责任(CSR)关系的研究缺乏共识,即家族企业是否比非家族企业更有社会责任,这导致了有关社会情感财富(SEW)的光明面和黑暗面的讨论。我们以两种不同的方式加入了这场正在进行的辩论。首先,我们以家族企业的异质性为基础,论证了SEW的灰色一面,它位于光明和黑暗之间,取决于家族企业所有权的类型。其次,我们假设之前对企业社会责任行为多样化的研究可以在一定程度上解释矛盾的结果;因此,我们建议后退一步,将管理层对企业社会责任的关注作为企业社会责任行为的重要前提。通过分析2003年至2012年德国HDAX公司致股东的信函,本研究发现家族所有权正向影响管理层对企业社会责任的关注,主要由创始人和家族基金会驱动。本研究通过审视家族企业异质性对管理层对企业社会责任的关注所起的作用,加深了我们对家族企业社会责任关系的理解。
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Why Some are More Equal: Family Firm Heterogeneity and the Effect on Management's Attention to CSR
Research at the family firm–Corporate Social Responsibility (CSR) nexus lacks agreement about whether family firms are more or less socially responsible than their non‐family counterparts, which leads discussion relating to the bright and dark side of socioemotional wealth (SEW). We add to this ongoing debate in two different ways. First, we build on family firm heterogeneity and argue for a gray side to SEW, located between the bright and dark sides that is dependent upon the kind of family firm ownership. Second, we assume that prior research on a diverse set of CSR behaviors may, to some extent, explain the contradicting results; thus, we propose going back a step and focusing on management’s attention to CSR as an important antecedent of CSR behavior. By analyzing the letters to the shareholders of German HDAX firms from 2003 to 2012, this study finds that family ownership positively affects management’s attention to CSR, mainly driven by founders and family foundations. The research adds to our understanding of the family firm–CSR nexus by scrutinizing the role SEW plays in management’s attention to CSR when it comes to family firm heterogeneity.
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