Bansal, Shashank; López-Pérez, Maria Victoria; … - In: Administrative Sciences : open access journal 8 (2018) 3/33, pp. 1-21
the moderating effect of the presence of family ownership. Using an international sample from 29 countries from 2006 to … they present opposition to CSR disclosure practices. However, family ownership moderates the relationship and enforces the … positive orientation of independent directors towards CSR disclosure. This shows that the presence of family ownership reduces …