Discursive Analysis of CSR Reports by Family and Non-Family Companies

Analyse discursive des rapports RSE des entreprises familiales vs non familiales

Claire Gillet-Monjarret and Anne-Laurence Lafont ()
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Claire Gillet-Monjarret: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier, Labex Entreprendre - UM - Université de Montpellier
Anne-Laurence Lafont: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Abstract: The objective of the research is to analyze the discourse of family businesses (FB) and non-family businesses (NFB) regarding CSR within a background of increased standardization. A longitudinal study was conducted through the content analysis of 153 CSR reports from French companies. The results show that FBs and NFBs do not shift their discourse towards the same stakeholders. It also appears that FBs are more concerned with environmental issues. Moreover, our results do not make it possible to highlight the evolution of the discourse towards a homogenization of the information diffused in spite of the emergence of an increased standardization in the field.

Keywords: CSR Report; Family Business (FB); Corporate Social Responsibility (CSR); Discursive Analysis; Entreprises Familiales (EF); Responsabilité Sociétale des Entreprises (RSE); Rapport RSE; Analyse discursive (search for similar items in EconPapers)
Date: 2020-01-28
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Citations: View citations in EconPapers (1)

Published in Finance Contrôle Stratégie, 2020, 23 (1), ⟨10.4000/fcs.4709⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03109652

DOI: 10.4000/fcs.4709

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