Propiedad familiar, control y efecto generación y RSC

  1. Cabeza García, Laura 1
  2. Sacristán Navarro, María 2
  3. Gómez Ansón, Silvia 3
  1. 1 Departamento de Dirección y Economía de Empresa, Universidad de León (León)
  2. 2 Departamento de Economía de la Empresa (Administración, Dirección y Organización), Universidad Rey Juan Carlos (Madrid)
  3. 3 Departamento de Administración de Empresas, Universidad de Oviedo (Oviedo)
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Revista:
Revista de Empresa Familiar

ISSN: 2174-2529

Año de publicación: 2014

Volumen: 4

Número: 1

Páginas: 9-20

Tipo: Artículo

DOI: 10.24310/EJFBEJFB.V4I1.5036 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de Empresa Familiar

Resumen

This paper aims to analyse the effect of family ownership on firms’ Corporate Social Responsibility (CSR) actions measured through several CSR disclosure variables. Using a sample of non-financial Spanish listed firms over the period 2004-2010 and after identifying the ultimate owner of the firms, the results show that family firms are less committed with CSR disclosure policies although the presence of the families’ founders does not affect the firms’ CSR disclosure. The results also seem to reveal a negative effect of family control on the decision to disclose CSR practices, but not on the amplitude of the information disclosed.

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