Governance in family firms can profoundly influence corporate behavior and performance. Recently, family firm …

This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms …,000, with the greatest increase in Germany. For 2025, around 13,000 German private family firms must disclose a sustainability … consequences. Based on a multiple case study of ten private German family firms, I develop a framework that illustrates …

arguments, the family business literature contends that family firms offer higher job security from economic shocks (implicit … firms did indeed offer higher job security. The propensity-score-matched regression estimates show family firms reacted … financial instruments and government support programs, we find that family firms were more likely to use private financial …