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There is no need to shout to be heard!: The paradoxical nature of CSR reporting in a Latin American family SME

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There is no need to shout to be heard! The paradoxical nature of CSR reporting in a Latin American family SME. / Discua Cruz, Allan.

In: International Small Business Journal, Vol. 38, No. 3, 01.05.2020, p. 243-267.

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@article{59933c897f984e9696e8b3371aed32ee,
title = "There is no need to shout to be heard!: The paradoxical nature of CSR reporting in a Latin American family 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.",
author = "{Discua Cruz}, Allan",
note = "The final, definitive version of this article has been published in the Journal, International Small Business Journal: Researching Entrepreneurship, 38 (3), 2020, {\textcopyright} SAGE Publications Ltd, 2020 by SAGE Publications Ltd at the International Small Business Journal: Researching Entrepreneurship page: https://journals.sagepub.com/home/isb on SAGE Journals Online: http://journals.sagepub.com/ ",
year = "2020",
month = may
day = "1",
doi = "10.1177/0266242619884852",
language = "English",
volume = "38",
pages = "243--267",
journal = "International Small Business Journal",
issn = "0266-2426",
publisher = "SAGE Publications Ltd",
number = "3",

}

RIS

TY - JOUR

T1 - There is no need to shout to be heard!

T2 - The paradoxical nature of CSR reporting in a Latin American family SME

AU - Discua Cruz, Allan

N1 - The final, definitive version of this article has been published in the Journal, International Small Business Journal: Researching Entrepreneurship, 38 (3), 2020, © SAGE Publications Ltd, 2020 by SAGE Publications Ltd at the International Small Business Journal: Researching Entrepreneurship page: https://journals.sagepub.com/home/isb on SAGE Journals Online: http://journals.sagepub.com/

PY - 2020/5/1

Y1 - 2020/5/1

N2 - 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.

AB - 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.

U2 - 10.1177/0266242619884852

DO - 10.1177/0266242619884852

M3 - Journal article

VL - 38

SP - 243

EP - 267

JO - International Small Business Journal

JF - International Small Business Journal

SN - 0266-2426

IS - 3

ER -