A study on Taiwanese corporate social responsibility and ownership structures

Wu, Shih-Wei; Lin, Fengyi; Wu, Chiaming

doi:10.22495/cocv9i3art9

Cited by 15 publications

(11 citation statements)

References 28 publications

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“…Finally, regarding Hypothesis 5, the study's findings are consistent with those from several previous studies (Lamb et al, 2017;Rees & Rodionova, 2015;Wu et al, 2012) that concluded that family directors are not important governance mechanisms and do not lead to a high level of CSR activities. However, Habbash (2016), Esa and Zahari (2016), and Liu et al (2017) found that family directors positively affect CSR disclosure.…”

Section: Resultssupporting

confidence: 89%

“…They explained that families disclose more CSR activities because they care about their names and reputations. However, some studies have asserted that family firms are controlled by large families' shareholders; they act for their benefit only and thus disclose fewer CSR activities (Rees & Rodionova, 2015;Wu et al, 2012). Meanwhile, Lamb et al (2017) found no significant relationship between family directors and information on CSR activities.…”

Section: Hypothesis Developmentmentioning

confidence: 97%

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Corporate Governance Mechanisms and Corporate Social Responsibility (CSR) in Kuwaiti Listed Firms

Al‐Saidi¹

2020

ASS

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Firms must maintain a balance between their performance and corporate social responsibility (CSR). This study examines the relationship between corporate governance mechanisms and the CSR of firms listed on the Kuwait Stock Exchange (KSE) within the framework of agency theory. Using a sample of 86 firms in 2019, this study explored five corporate governance mechanisms (i.e., ownership concentration by large shareholders, ownership concentration by government, board size, board independence, and family directors) and five control variables (i.e., debt, firm size, firm age, profitability, and industry type). The study used the index checklist to measure CSR and found that ownership concentration by large shareholders, ownership concentration by government, and board size affect a firm’s social responsibility while other variables have no impact. This study was the first to examine the impact of corporate governance mechanisms on corporate social responsibility in Kuwait after introducing the new corporate governance rules, and the findings will help Kuwait’s government, firms, and investors evaluate the current rules and improve CSR requirements.

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Section: Resultssupporting

confidence: 89%

Section: Hypothesis Developmentmentioning

confidence: 97%

Corporate Governance Mechanisms and Corporate Social Responsibility (CSR) in Kuwaiti Listed Firms

Al‐Saidi¹

2020

ASS

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“…When engaging in CSR benefits society and deters families from pursuing their own benefits, families will engage in less CSR. Indeed, Wu et al (2012) argue that family firms are self-interested and undertake a lower level of CSR activities compared with non-family firms. Wu et al (2012) examine CSR practices in listed firms in Taiwan and find that family firms engage in less CSR.…”

Section: Literature and Hypothesesmentioning

confidence: 99%

“…Indeed, Wu et al (2012) argue that family firms are self-interested and undertake a lower level of CSR activities compared with non-family firms. Wu et al (2012) examine CSR practices in listed firms in Taiwan and find that family firms engage in less CSR. Similarly, Abdullah et al (2011) confirm the agency problem in family firms, which leads to a lower level of CSR activities and disclosures.…”

Section: Literature and Hypothesesmentioning

confidence: 99%

Corporate social responsibility (CSR) in Canadian family firms

Zeng

2020

SRJ

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Purpose The purpose of this paper is to examine corporate social responsibility (CSR) activities in Canadian family firms. Design/methodology/approach This paper is an empirical work using a sample of Canadian listed companies for eight years between 2010 and 2017. Findings Relying on five measures for CSR, this paper finds that, compared with other listed firms, family listed firms have a higher level of CSR engagement. Further tests show that family-named family firms engage in more CSR activities; family firms with second largest shareholders engage in more CSR activities; and family firms affiliated with large business groups engage in more CSR activities. However, family firms whose family members are CEOs, presidents or board chairpersons engage in less CSR engagement. Originality/value This paper contributes to the current CSR literature by highlighting the importance of family firm heterogeneity in shaping a firm’s CSR practices. It focuses on four characteristics of Canadian family firms that are potentially connected to CSR, namely, family-named family firms; family firms with family members being CEOs, presidents or chairpersons; family firms with second largest shareholders and family firms affiliated with large business groups.

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“…On the other hand, authors have found that FFs show less engagement in CSR (e.g. Abdullah et al , 2011; Wu et al , 2012). Yet others have argued that FFs can be both socially responsible and irresponsible at the same time (Cruz et al , 2014), or that there are, for instance, no differences between FFs and NFFs in terms of their CSR policies (Amann et al , 2012).…”

Section: Introductionmentioning

confidence: 99%

Uncovering the research field of corporate social responsibility in family firms: a citation analysis

Preslmayer

Küttner

Feldbauer‐Durstmüller

2018

JFBM

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Purpose Inspired by increasing public interest in corporate social responsibility (CSR) and the intensified focus of research on family firms (FFs) over the past few decades, the purpose of this paper is to analyze the existing literature on CSR in FF through a citation analysis. Design/methodology/approach This paper overviews the structure of research on CSR in FF, identifying influential publications, authors, and key lines of discussion. The authors identified the underlying sample through a systematic, keyword-based literature search of seven databases. Starting with this sample, the authors analyzed a database of 4,342 references of 3,025 different sources cited in the 63 articles. Findings The findings show that the cited literature on CSR in FF is widespread, confirming that the research field has great heterogeneity. The authors identified the most-cited researcher as Luis R. Gómez-Mejía (University of Notre Dame, USA), with 93 citations. The average author in the group of the 22 most-cited authors (with a three-way tie for 20th-most-cited author) counts 45.45 citations in the sample of 13.95 different sources. Because the citations mostly refer to journal articles, the authors further investigated the particular journals of publication. The 20 most-influential journals cover 45.28 percent of all citations, with the Journal of Business Ethics being the most influential (6.38 percent of all citations). Within the 3,025 different sources cited in the whole sample, the publication by Dyer and Whetten (2006), which is titled “Family firms and social responsibility: preliminary evidence from the S&P 500,” is the most-cited (29 citations in 46.03 percent of the analyzed 63 peer-reviewed journal articles). Originality/value The authors conclude with a call for more research on CSR in FF (especially qualitative case studies). Moreover, as scholars of North America and Western Europe dominate the current landscape of research, the authors would like to encourage scholars from other countries and cultures to provide insights from their countries.

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A study on Taiwanese corporate social responsibility and ownership structures

Cited by 15 publications

References 28 publications

Corporate Governance Mechanisms and Corporate Social Responsibility (CSR) in Kuwaiti Listed Firms

Corporate Governance Mechanisms and Corporate Social Responsibility (CSR) in Kuwaiti Listed Firms

Corporate social responsibility (CSR) in Canadian family firms

Uncovering the research field of corporate social responsibility in family firms: a citation analysis

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