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The impact of corporate board gender composition and national culture on family and nonfamily firms' corporate social performance
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DOI：10.1016/j.jwb.2026.101759.png)
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Abstract
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We integrate the organizational identity perspective with gender socialization and cultural theory to advance knowledge of international differences in the corporate social performance (CSP) of family and nonfamily firms. Based on a 15-year panel dataset of 8327 family and nonfamily firms across 44 nations, we find that although family firms exhibit higher CSP than nonfamily firms, the impact is contingent on the proportion of women on their corporate boards and national cultural conditions. Specifically, family firms with a higher proportion of women on the board exhibit higher CSP than other firms. Furthermore, three-way interaction analysis suggests that culture creates unique boundary conditions, as cultural differences in individualism, uncertainty avoidance, and masculinity significantly contribute to explaining CSP, even for family firms with a similar proportion of women on boards. Our study offers meaningful theoretical and practical implications for the international literature on CSP and family business.
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