Commentary: “Family Firms and Social Responsibility: Preliminary Evidence from the S&P 500”
这篇评论讨论了家族企业社会责任研究的四个主题:实证相关性、理论解释、严格定义的必要性以及家族所有权与CSR之间的双向因果关系,并指出代理理论能提供更多见解。
This commentary focuses on four themes: (1) empirical relevance of corporate social responsibility (CSR) in family firms; (2) complementary theoretical explanations to CSR behavior in family firms; (3) the need for stringent definitions in family business research; and (4) the potential for dual causality between family ownership and more generous CSR policies. Specifically, I argue that agency theory can lead to additional valuable insights about CSR in family firms.