Ebner, Ralf - In: Junior management science 9 (2024) 2, pp. 1540-1566
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 …