可持续发展绩效披露与家族企业:透视文章

IF 3.6 Q2 MANAGEMENT
Andrea Caccialanza
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引用次数: 0

摘要

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。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Sustainability performance disclosure and family businesses: a perspective article

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.

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来源期刊
CiteScore
5.50
自引率
33.30%
发文量
51
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