Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/240122 
Year of Publication: 
2021
Citation: 
[Journal:] Administrative Sciences [ISSN:] 2076-3387 [Volume:] 11 [Issue:] 1 [Publisher:] MDPI [Place:] Basel [Year:] 2021 [Pages:] 1-13
Publisher: 
MDPI, Basel
Abstract: 
This paper aims to analyse the behaviours related to the decoupling of the disclosed information on Corporate Social Responsibility (CSR) and corporate sustainability, deepening these practices' knowledge within family businesses. For this purpose, we defined decoupling as a gap between social responsibility performance (internal actions) and disclosures (external actions). For a sample of 33,809 observations for the period 2011-2019, corresponding to 5029 companies, 19% being family firms, our empirical evidence supports that family firms present a less wide gap between performance and disclosure, confirming the prevalence of socioemotional wealth dimensions in the decision-making of these companies. In firms without controlled shareholders, the quality of nonfinancial reporting could be understood as ambiguous, understanding that the most useful CSR information is found in the reports of family-owned companies.
Subjects: 
coupling
CSR
family firms
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Article
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