The Link Between Firm Site and Corporate Social Responsibility Are There Differences Between Family and Non-Family Businesses?

This paper examines the relationship between firm size and corporate social responsibility (CSR), and compares this relationship in family and non family businesses. Three dimensions of CSR that we consider particularly important for family businesses were assessed: relationship with the community, relationship with employees and process and product quality management. The approach used is based on an empirical study conducted on 1,848 Spanish manufacturing firms, of which 824 are family owned. Our findings indicate that family and non-family enterprises vary in their relationships between firm size and community relations, employee policies and process innovation. We also highlight the importance of distinguishing between the two types of enterprise when assessing this issue.