ABSTRACT

An important internal institution driving CSR is the ownership structure of companies. Recent theoretical research suggests, however, that the relationship between family business ownership and EP is contingent. Chapter 7 makes two contributions to this literature. First, we conjecture that the relationship between family business ownership and CSR is weaker for large firms than for small firms. Second, we surmise that the involvement of family members in management moderates the relationship between family business ownership and CSR in a non-linear way. Test results support for both hypotheses. The difference in CSR between family owned and non-family-owned enterprises is largest for small companies managed by a combination of family and non-family members.