What are the impacts of the extent of
export on the corporate social responsibility (CSR) report disclosure and
assurance of family firms? This research considers the role of Taiwan’s supply
chain around the world and compares family-owned and non-family-owned
enterprises to determine if there are differences on whether the firm issue CSR
report and acquire the third party assurance in accordance with the extent of
export. We utilizes companies listed firms from 2008 to 2019 as the sample. The
results show that family-owned enterprises are less likely to issue corporate
social responsibility reports and acquire the third-party assurance even if they
have high export level. The research contributes to prior CSR report disclosure
literature by showing evidence on the type of companies or corporate governance
mechanisms that could acquire the assurance service of the third party.
Moreover, the economy in Taiwan mainly relies on the massive export. The
evidence provided by this study should give valuable implications to the
academia, practice and government.
Keywords: Family-owned enterprises; corporate social responsibility
report; extent of export; third party assurance.