Articlegold2018

Do Customers Value CSR Disclosure? Evidence from Italian Family and Non-Family Firms

Giovanna Gavana · Pietro Gottardo · Anna Maria Moisello

35 citations0/0 files storedSustainability

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Corporate Social Responsibility Reporting Corporate Identity and Reputation Corporate Governance and Financial Management

Abstract

CSR reporting is a relevant part of a firm’s dialogue with stakeholders, therefore it is of interest to study whether this form of communication is an effective tool for gaining customers’ support. This paper addresses this issue by comparing the effect of CSR disclosure on family and non-family firms’ revenues. In doing so, we analyze a sample of Italian non-financial listed firms and we control for the effect of visibility to stakeholders, governance characteristics, risk, and several accounting variables. We find that CSR reporting has a significant effect on revenues when a company is characterized by consumer proximity, in terms of product or services visibility for consumers, but that the effect is positive for family firms and negative for non-family companies.

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1995Managing Legitimacy: Strategic and Institutional Approaches 1979A Three-Dimensional Conceptual Model of Corporate Performance 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 1990WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY.1995A Natural-Resource-Based View of the Firm 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts 1994Organizational Images and Member Identification

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