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首页> 外文期刊>Journal of Business Research >Corporate social responsibility in micro-, small- and medium-sized enterprises: Multigroup analysis of family vs. nonfamily firms
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Corporate social responsibility in micro-, small- and medium-sized enterprises: Multigroup analysis of family vs. nonfamily firms

机译：中小企业中企业社会责任：家庭与非家族企业的多集团分析

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摘要

The 2030 Agenda for Sustainable Development, adopted by all United Nations member states in 2015, includes 17 Sustainable Development Goals (SDGs) to be achieved by 2030. The SDGs set the agenda for trends in corporate social responsibility (CSR), which will gain momentum in the coming years; and businesses are the key agents of countries for the development of this agenda. The importance of micro-, small- and medium-sized enterprises (MSMEs) and family businesses in the economy of a country is unquestionable; however, there are very few studies on CSR that focus on MSMEs and even fewer that focus on family MSMEs. To fill this gap, this work seeks to ascertain whether the relationship between CSR and economic performance (EP) is significantly different for family and nonfamily MSMEs. To analyze the data, Partial Least Squares Structural Equation Modeling (PLS-SEM) is applied to the sample of 96 Spanish family MSMEs and 182 Spanish nonfamily MSMEs. The study presents an unprecedented finding: when making equal commitments to CSR, family MSMEs obtain a greater impact on their economic performance arising from CSR actions than nonfamily MSMEs. These findings have practical and theoretical implications for CSR in MSMEs. First, we found that when taking into account the economic, social and environmental dimensions for family and nonfamily MSMEs, CSR targets economic performance simultaneously. Second, family businesses have an additional incentive to become involved in CSR actions since these actions will be reflected to a greater extent in their economic results than those of nonfamily businesses.
机译：所有联合国会员国在2015年通过的2030年可持续发展议程，包括在2030年到2030年实现的17个可持续发展目标（SDGS）。SDGS为企业社会责任（CSR）的趋势设定了趋势议程，这将获得势头在未来几年;和企业是国家发展议程的主要代理商。微型，中小型企业（MSMES）和家庭企业在一个国家的经济中的重要性是毫无疑问的;但是，对专注于MSMES的CSR甚至少于家庭MSMES的CSR，很少有研究。为了填补这一差距，这项工作旨在确定CSR和经济绩效（EP）之间的关系对家庭和非家族的MSMES非常不同。为了分析数据，将部分最小二乘结构方程建模（PLS-SEM）应用于96个西班牙家族MSMES的样本和182个西班牙非家族MSMES。该研究提出了一个前所未有的发现：在对企业社会责任的平等承诺时，家庭MSMES对截止基督行的行动产生的经济绩效更大，而不是非家族的MSMES。这些调查结果对MSMES中的CSR具有实用性和理论意义。首先，我们发现，考虑到家庭和非家族的经济，社会和环境方面，CSR同时针对经济表现。其次，家庭企业有一个额外的动力，以便参与企业社会责任行动，因为这些行动将在更大程度上反映在他们的经济结果上的经济结果而不是非家族企业。

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