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A Study On The Differences In Social Responsibility Performance Of Family Enterprises In Different Life Cycle Stages

Posted on:2020-01-08Degree:MasterType:Thesis
Country:ChinaCandidate:J B SunFull Text:PDF
GTID:2439330575985993Subject:Accounting
Abstract/Summary:PDF Full Text Request
As an important member of the enterprise group,family business play an important role in increasing employment and tax revenue and promoting national economic development.However,its own development can not be separated from the support of all sectors of society,so it should give back to the society and take the fulfillment of CSR as a key link in the process of business development.Family business should take CSR into consideration to match their property rights with the development stage and strength of enterprises.In essence,family business are private property rights.It is unreasonable to require family business to assume the same CSR as state-owned enterprises.From the perspective of the existing life cycle,most scholars describe the differences of CSR fulfillment of family business in different stages of development from a qualitative perspective,and less use empirical methods to study the differences of CSR fulfillment of family business in different stages of development.Based on the literature review of family business social responsibility from the perspective of life cycle,this paper defines the concepts of family business,corporate social responsibility and life cycle,elaborates the theoretical basis involved in this study,and then summarizes the status quo,characteristics,existing problems of CSR performance of listed family business in China,and the life of listed family business in China.The division of cycle,theoretical analysis and hypothesis put forward lay the foundation for the following empirical analysis.Based on the stakeholder theory,the general indicators that can represent the family business to fulfill its CSR are selected from seven stakeholders,and the importance and weight of these indicators are determined by using the analytic hierarchy process(AHP).Thus,an index system is formed to evaluate the status of the family business to fulfill its CSR.Then,4880 sample data are selected,and the overall social responsibility of sample family business and the performance of various stakeholders are compared and analyzed through Post Hoc test.Finally,the research conclusions,shortcomings and future research directions in this field are drawn.The research shows that the implementation of CSR of family business in different life cycle stages is studied.Considering the dynamic and fluctuating characteristics of the implementation of CSR,family business not only assume corresponding CSR with each life cycle stage,but also strengthen their awareness and management of social responsibility while promoting the healthy development of family business Two birds with one stone.In addition,through the theoretical discussion,we can understand the content of the differences in the fulfillment of social responsibility of family business in different stages of development,and compare it with the empirical results,so as to clarify the gap between the fulfillment of CSR of family business in different stages of life cycle and the theoretical elaboration,and put forward suggestions for improvement.At the same time,it provides methodological reference and theoretical research accumulation forjudging the public's rational requirements and the realization degree of social responsibility of family business,and promotes the development of family business and society to achieve unity.
Keywords/Search Tags:Enterprise Life Cycle, Family Business, Corporate Social Responsibility
PDF Full Text Request
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