There is no need to shout to be heard!:The paradoxical nature of CSR reporting in a Latin American family SME

Discua Cruz, Allan (2020) There is no need to shout to be heard!:The paradoxical nature of CSR reporting in a Latin American family SME. International Small Business Journal, 38 (3). pp. 243-267. ISSN 0266-2426

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Drawing on the paradox and reciprocal stewardship theory, this study focuses on tensions in corporate social responsibility (CSR) reporting experienced by a family small and medium-sized enterprise (SME) in a developing Latin American country. Prior literature has suggested a prescriptive, tension-free process, led by family members and driven by an interest to protect and enhance the reputation of both the family and the firm. Relying on an in-depth qualitative approach, this study unveils that CSR reporting is not immune to contradictions between familial and external expectations. The findings reveal that religious beliefs can emerge as a strong source of tensions. A reciprocal stewardship perspective allows an understanding of how and why family and non-family members work together and handle paradoxes. A conceptual model is proposed which is based on multiple sources of emergence (family-related, business-related and external sources) and management/avoidance of tensions in CSR reporting, mediated by the types of relationships among family members and between family and non-family members. Implications and opportunities for further research are subsequently presented.

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Journal Article
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International Small Business Journal
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The final, definitive version of this article has been published in the Journal, International Small Business Journal: Researching Entrepreneurship, 38 (3), 2020, © SAGE Publications Ltd, 2020 by SAGE Publications Ltd at the International Small Business Journal: Researching Entrepreneurship page: on SAGE Journals Online:
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12 Feb 2020 14:55
Last Modified:
30 Jan 2023 01:11