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    • The spirit is willing, but the institutions are weak: disclosure of corporate social responsibility and the financial sector in transition
    Authors: Khurshid, Djalilov; Christopher A., Hartwell;  Advisor: -;  Co-Author: - (2023)

    Evidence exploring the relationship between corporate social responsibility (CSR) disclosure and corporate financial performance (CFP) is consistently inconsistent, if not outright contradictory. We assert that much of this confusion is due to a failure to integrate both firm internal performance and the external environment into theoretical and empirical analyses of the effect of CSR disclosure on firm efficiency. This paper attempts to bring these two facets together in an examination of banking sector efficiency in a situation where the entire external environment is in flux, namely transition.
    • Family oblige the link between CSR and succession intention in small and medium family firms
    Authors: Andrea, Stübner; Svenja, Jarchow;  Advisor: -;  Co-Author: - (2023)

    This study investigates how family continuation, namely family tradition and succession intention, alter the socially responsible behavior of small and medium sized (SME) family firms. Using a unique dataset, we have conducted multiple regressions on survey data from German family SMEs and show a statistically and economically significant increase in Corporate Social Responsibility (CSR) alongside the planning of family succession. However, when analyzing the different facets of CSR, we have found strong variances: While succession intention goes along with an increased community, market, and supply chain engagement this is not the case for CSR directed towards employees, or the environment. Family tradition didn’t correlate with a change in CSR behaviour to a relevant extent. In ou...