Table 6

First-generation family firms’ impact on ESG performance

Full sampleMatched sample
(1)(2)(3)(4)(5)(6)(7)(8)
VariableESGENVCGSOCESGENVCGSOC
1st generation−0.287 (−0.46)−1.518 (−1.76)−0.648 (−0.76)1.014 (1.34)−7.401*** (−5.36)−8.729*** (−4.56)−5.460** (−3.12)−9.603*** (−5.43)
AGE0.425*** (3.59)0.141 (0.86)0.950*** (5.90)0.0616 (0.43)7.807*** (10.60)8.423*** (8.25)4.866*** (5.22)9.043*** (9.59)
TA5.282*** (47.80)6.899*** (45.24)3.362*** (22.38)5.321*** (39.58)3.031*** (8.21)3.233*** (6.32)0.919* (1.97)4.208*** (8.91)
Equity2.786*** (24.78)3.180*** (20.50)2.153*** (14.09)3.085*** (22.56)2.760*** (6.39)4.576*** (7.64)1.916*** (3.50)1.787** (3.23)
Leverage6.891*** (11.84)4.522*** (5.63)8.770*** (11.09)6.981*** (9.86)4.224* (1.99)3.418 (1.16)5.827* (2.16)5.001 (1.84)
ROA0.00459 (0.20)0.0536 (1.69)0.00966 (0.31)0.0264 (0.95)8.020* (1.85)3.114 (0.52)4.930 (0.90)27.57*** (4.98)
IndustryYesYesYesYesYesYesYesYes
CountryYesYesYesYesYesYesYesYes
_cons−23.57*** (−28.77)−40.44*** (−35.78)−4.380*** (−3.93)−24.47*** (−24.56)−18.41*** (−4.41)−38.26*** (−6.61)17.15** (3.24)−25.53*** (−4.78)
N23,84323,84323,84323,8431,0521,0521,0521,052
R20.4410.4110.1800.4090.5400.5780.3970.523
adj. R20.4400.4100.1790.4080.5260.5650.3780.508
Note(s):

This table presents the results of the regression analysis focusing on first-generation family firms within both the full sample and the matched sample. Columns (1)–(4) showcase the outcomes for the full sample, emphasizing the coefficients and t-statistics for environmental, social and governance (ESG) factors. Subsequently, columns (5)–(8) present the matched sample results, refining the analysis through propensity score matching. *, ** and *** Indicate statistical significance at the 10, 5 and 1% levels, respectively

Source(s): Authors’ own work

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