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Family Firms And Their Social Responsibility Disclosure

By Kašparová Klára

Abstract

Family firms play an important role in the economy. Even they are more conservative than non-family firms, they monitor new trends like corporate social responsibility reporting as well. Studies on family business CSR reporting are not widespread. Because of this, the aim of paper was to find out whether and about what topics family firms disclose information, in what detail and where. Author analysed websites of the 30 Czech largest family firms using content analysis. Results show that family firms disclose more often information about their activities in the community and about their certification standards or more precisely about fulfilment of their commitments resulting from voluntarily accepted norms. If they decide to disclose CSR information, they often provide information in more detail. Information about their social responsibility behaviour is placed usually in the section called “About Us” most frequently in subsections and partly directly in the main body of the section.Rodinné firmy hrají důležitou roli v ekonomiceFamily firms play an important role in the economy. Even they are more conservative than non-family firms, they monitor new trends like corporate social responsibility reporting as well. Studies on family business CSR reporting are not widespread. Because of this, the aim of paper was to find out whether and about what topics family firms disclose information, in what detail and where. Author analysed websites of the 30 Czech largest family firms using content analysis. Results show that family firms disclose more often information about their activities in the community and about their certification standards or more precisely about fulfilment of their commitments resulting from voluntarily accepted norms. If they decide to disclose CSR information, they often provide information in more detail. Information about their social responsibility behaviour is placed usually in the section called “About Us” most frequently in subsections and partly directly in the main body of the section

Topics: family firms; CSR reporting; website; community; standards, rodinné firmy; CSR reportování; webové stránky; komunita; standardy
Publisher: Masaryk University
Year: 2017
OAI identifier: oai:is.muni.cz:1396188
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