... firms operating in different institutional contexts exhibit distinct ESG prioritization patterns and whether these differences emerge at the aggregate, pillar or category levels of ESG reporting. Design/methodology/approach The study analyses 616 firm-year observations from publicly listed family...

...-controlled businesses. Originality/value Our research contributes to research streams on effects of family control in firm choices and on the interactive effect of governance choices and institutional context and more generally how actors interact (rather than react) with their institutional context...