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This paper aims to explore the impact of family ownership, and family commitment on employees' organizational identification (EOI) with Chinese family firms, and to test the mediating effect of corporate social responsibility (CSR) on this relationship.

The result reveals that family commitment positively influences employees’ organizational identification (EOI) with Chinese family firms. It is also shown that insiders’ responsibility (i.e. investors’ and employees’ responsibility) and public responsibility (i.e. community responsibility) positively influence EOI, and partially mediate the relationship between family commitment and EOI with Chinese family firms. In addition, the result indicates that family ownership positively influences insiders’ responsibility (i.e. investors’, and employees’ responsibility), outsiders’ responsibility (i.e. consumers’ responsibility), environmental responsibility and legal and ethical responsibility, and family commitment positively moderates the relationship between family ownership and insiders’ responsibility (i.e. investors’ and employees’ responsibility), outsiders’ responsibility (i.e. partners’ and consumers’ responsibility) and public responsibility (i.e. environmental responsibility) in Chinese family firms.

This study is the first to examine empirically the relationship between family involvement (i.e. family ownership, family commitment) and EOI from the viewpoint of CSR in Chinese family firms. The study contributes to the understanding of the relationship between family involvement and EOI, as well as the understanding of the influence of CSR on EOI with Chinese family firms.

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

This study aims to examine the effect of the structure of board of directors and company ownership on social responsibility disclosure of listed companies on the Tehran Stock Exchange.

The variables of the study included independent board of directors, institutional ownership, managerial ownership, family ownership and family-managerial ownership. The study population consisted of 125 listed companies on the Tehran Stock Exchange during the years 2009-2014. Content analysis used to measure social responsibility disclosure level and test hypothesis was performed using multiple regression analysis.

The results demonstrated that there was no significant relationship between any of the independent variables and the level of social responsibility disclosure. This study empirically shows managers, investors and other stakeholders that if business owners are made of different groups, namely, institutional ownership, managerial and family ownership, it will not affect the social responsibility disclosure in annual reports.

The outcomes of the current study may bridge the gap between social responsibility disclosure and ownership structure in a developing country like Iran.

To explore the link between enterprise scale, ownership and responsibility, specifically with regard to environmental responsibility. The paper argues that more local ownership and the co‐operative organisational form may ensure a higher level of corporate responsibility

The paper is mainly discursive, although three case‐studies of companies are used to illustrate the argument: Shell, Vaux Brewery, and Tower Colliery.

The central findings are that the nature of ownership, the scale of an enterprise, and the governance form are key considerations in terms of the corporate responsibility of firms.

Further explorations of CSR in relation to the nature of governance and ownership of firms, and the scale of their operations, would develop and explore this paper's central argument further and thus provide more valuable insights.

The paper suggests that the issue of scale and the role of co‐operatives may be of more significance as corporate governance comes under greater scrutiny and sustainability plays a more central role in business practice.

This is the first conceptual application of the concept of CSR to co‐operative ownership and governance.

The purpose of this paper is to study how the project owner role is described in the literature, and how the role is carried out in practice. In particular, the author studies the project owner role in relation to project execution and benefit realization.

Based on a literature review, the author proposes a model for the relationships between the project owner, project manager and the operation of project delivery. The author then uses the model to describe the empirical results derived from a mapping of project owner responsibilities in a set of Norwegian information technology projects.

The author defines a project owner type 1 as a project owner that is focused on the business case and has responsibility for both project delivery and benefit realization. This project owner is the type described in most of the literature. The author further defines a project owner type 2 as a project owner that is mainly concerned with supporting the project manager and enabling project delivery. This is the type of project owner found in the empirical study.

The author identified a mismatch between the project management literature and observed practice.

There is a need to clarify the type of project owner role referred to in different contexts. Different project owners will have a different set of incentives and priorities. It is important to make sure that both investment costs and benefits (i.e., the complete business case), are seen in close relation to each other and not as separate undertakings.

There is a need for a distinction between two types of project owners. This study proposes a framework for the description, analysis and implementation of project governance, with a special focus on the project owner role.

The aim of this article is to present the great lines of managerial thoughts concerning ownership, business, social responsibility and leadership. The perspective of consideration is historical, and especially conceptual. We noticed that in the twentieth century a modern business ideology began to take form. Old suppositions according to the classical economic theory about the nature of economic activities started to give way when the modern professional manager type came into the management of the firm. At that time also there developed the idea of the firm as an institution with many targets. The position of the firm in society changed, people started to make demands for a wider social responsibility. It was desired that this responsibility would be allocated to the firm and the top management on the basis that they had the obligation to do so. In this way management as a public steward is obliged to maintain and develop social targets. Further, it was essential that firms themselves began to understand the necessity of taking responsibility. Instead of maximizing profit in the short run, this was replaced by the relevant functioning which emphasized the firm’s long‐term benefit.

The global textile-fashion industry is resource inefficient thus requiring higher product-service systems (PSS) intervention. Further, insight of how PSS extends corporate responsibility is rather limited; knowledge of which may contribute towards increased PSS viability. The purpose of this paper is to explore how companies operating with used-clothing PSS extend their responsibilities through servitization.

An exploratory study of seven companies operating with various used-clothing PSS is conducted through semi-structured interviews and supplementary document studies.

Six dominant ways through which servitization drives responsibility in used-clothing PSS are identified. These are through: value-adding services, product leverage, collaborative partnership, information transparency, awareness and platform-enabled networking. Two trade-offs exist in terms of their focus on physical process or digitalization, and developed by honing core competency or collaborative partnership. Further three differentiating attributes underlie these mechanisms for: raising awareness and/or improving transparency, collaboration in value creation and/or in promoting consumption, and product ownership and/or leverage.

A wide range of used-clothing PSS exists each in its own way extending responsibility. In-depth studies are required to investigate the relationship between servitization and extended responsibility for diverse PSS-types and on type of responsibilities they address.

By identifying the key mechanisms or ways and their underlying characteristics companies can identify new servitization forms and ways to extend their responsibility, identify best practices and establish viability beyond the traditional measures, e.g. financial.

So far no studies have investigated the role of servitization in PSS and how it extends corporate responsibility, especially in industries like textile-fashion, where both resource efficiency and responsibility is low.

The purpose of this paper is to look at the association between different ownership categories and corporate social responsibility (CSR) spending of selected Indian firms.

Random-effects Tobit panel regression is performed on a panel of 4,388 firm years of 1,722 unique firms over a three-year period (2014-2016).

Different categories of institutional investors have different preferences for CSR spending of a firm. Promoters of business-group affiliated and unaffiliated firms also behave differently towards CSR activities of their firms.

Heterogeneous behavior of institutional investors is revealed through the study. Foreign institutions and domestic banks are supportive of CSR investments of a firm. Promoters of family firms and group affiliates also diligently plan CSR activities.

Managers cannot ignore the heterogeneities of institutional investors in their investment decisions. Individual investors can align their philanthropic preferences with those of different types of institutional investors or firms.

Family-owned firms play a significant role in CSR activities of emerging economies, while individual promoters are not as attracted by the reputational prospects of CSR.

This paper considers the role of heterogeneities of institutional investors in influencing CSR spending of emerging-economy firms. This heterogeneity has not been previously studied in this context.

The purpose of this paper is to examine how a shareholder association prepares for and later act at the annual general meeting. It focusses on how the association evaluates corporate proposals to pay dividends and how they vote on equity distributions at the annual general meeting.

This paper relies on observation of the shareholder association before the annual general meeting as well as at the meeting. The analysis is informed by institutional analysis as a way to make sense of how the association experience tension in the setting of the stock market and how it activates responses to these tensions.

The shareholder association failed to target companies that comply with an institutionalized view of good ownership despite those companies distributing more equity than the association deems to be in line with sound governance. This the authors understand to result from institutional tensions between a traditional stewardship model of governance and the more recent financial investor logic that emphasizes equity distributions as mean to create shareholder wealth. As good ownership is often equated with long-term committed owners, which makes the association fail to target non-traditional companies that are similar to companies with traditional ownership in terms of dividend ratios.

The paper demonstrates how institutional logics influence micro-level action in offering guidance to individual members. There are two relevant aspects to this. First, it offers guidance in terms of how to identify whether a corporate proposal is in line with the associations’ policy. Second, institutional logics influence micro-level action because deviations from it require explanations.

There are so far little qualitative research on how participants in governance mechanism use accounting to take decisions. In this way, the paper adds insight to both investor communities as well as behind the doors of the AGM.

The purpose of this paper is to elucidate the concept of ḍamān al-milkiyyah (ownership risk) and to assess its application in contemporary Islamic financial products and services.

The methodology adopted is that of descriptive research.

From an Islamic law of contract perspective, the concept of ḍamān al-milkiyyah is central to legitimate profit-making transactions and hence must be adhered to in practical applications of Islamic finance.

This study should help motivate further investigation into the position of ḍamān al-milkiyyah among different parties in existing Islamic financial products and services.

Policymakers and regulators should ensure that Islamic financial products and services are structured in a way that does not allow parties to profit without adequately bearing the liability for potential loss.

The condition of ḍamān al-milkiyyah as a source of legitimate profit reflects the idea that the role of finance in Islam is to promote and ensure social benefits.

This paper emphasizes the importance of ḍamān al-milkiyyah as a fundamental condition for profit in Islamic financial transactions.