There is no need to shout to be heard! The paradoxical nature of corporate social responsibility (CSR) reporting in a Latin American family small and medium-sized enterprise (SME)

Abstract

Drawing on the paradox and reciprocal stewardship theory, this study focuses on tensions in corporate social responsibility (CSR) reporting experienced by a family small and medium-sized enterprise (SME) in a developing Latin American country. Prior literature has suggested a prescriptive, tension-free process, led by family members and driven by an interest to protect and enhance the reputation of both the family and the firm. Relying on an in-depth qualitative approach, this study unveils that CSR reporting is not immune to contradictions between familial and external expectations. The findings reveal that religious beliefs can emerge as a strong source of tensions. A reciprocal stewardship perspective allows an understanding of how and why family and non-family members work together and handle paradoxes. A conceptual model is proposed which is based on multiple sources of emergence (family-related, business-related and external sources) and management/avoidance of tensions in CSR reporting, mediated by the types of relationships among family members and between family and non-family members. Implications and opportunities for further research are subsequently presented.

Mapping women's involvement in family firms: A review based on bibliographic coupling analysis

“…Similarly, the nature of family ties—based on blood ties or legal/cohabiting ties—has an important personal and affective component (Brannon et al., 2013). The integration of theories of stewardship and social exchange can help to explain reciprocation and stewardship behaviour and exchange‐level contributions to social capital (Discua‐Cruz, 2020; Long, 2011; McLarty et al., 2019). Based on the social capital framework, research could investigate the relevance of moral structure, family norms and social interactions as mechanisms influencing women's entrepreneurship.…”

Green innovation in the Latin American agri-food industry: understanding the influence of family involvement and business practices

“…Similarly, recent studies highlight that a formal way to address stakeholder concerns revolves around formal practices, such as CSR reporting (e.g. Campopiano and De Massis, 2015; Discua Cruz, 2020). Campopiano and De Massis (2015) suggest that the CSR reports of FB tend to focus more on environmental aspects.…”

“…Campopiano and De Massis (2015) suggest that the CSR reports of FB tend to focus more on environmental aspects. In Latin America, qualitative studies have revealed that cultural aspects highlight stakeholders as influential in making family firms interested in formally addressing societal concerns based on a balance of both family and business objectives (Discua Cruz, 2020). These studies attribute such attention to a greater concern for protecting relational and social dynamics in the long term (Venturelli et al.…”

“…, 2012) they tend to exhibit a higher social or environmental performance (Dyer and Whetten, 2006; Campopiano and De Massis, 2015). Stakeholders from industry, community and family spheres many influence the way family firms behave (Discua Cruz, 2020) and thus may tend to adopt a strong stakeholder management orientation (Ylvisaker, 1990) engaging in diverse initiatives to address the concerns of their constituents (Danco and Ward, 1990). Whilst a stakeholder theoretical perspective (Freeman, 1994) has been used to understand the way family firms innovate, there is still an incomplete picture of how stakeholders influence the owning/controlling family to make green innovation decisions.…”

Corporate Social Responsibility in Family Firms: Status and Future Directions of a Research Field

“…Bosch, on the other hand, as a large, 100% family-owned firm, is considered a predominantly socially responsible player, especially in terms of its supplier management (Kumar & Vaz, 2017 ). In this context, however, it is essential to note that the many good deeds of small and medium-sized family firms making up the majority of the world’s business population stay unnoticed by the general public, as these firms tend not to publicize their good deeds (see, e.g., Déniz & Suárez, 2005 ; Discua Cruz, 2020 ; Niehm et al, 2008 ; Peake et al, 2017 ; Uhlaner et al, 2004 ). Given the severe social and environmental problems our world faces, it is crucial to understand what does or will motivate this group of firms to engage in CSR.…”