Family Firms and Coupling among CSR Disclosures and Performance

Javier Parra-Domínguez, Fátima David and Tania Azevedo
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Javier Parra-Domínguez: Facultad de Economía y Empresa, Campus Miguel de Unamuno, Universidad de Salamanca, Edificio FES, 37007 Salamanca, Spain
Tania Azevedo: Department of Applied Social Sciences, State University of Feira de Santana (UEFS), Sal-vador, Bahia 44036-900, Brazil

Administrative Sciences, 2021, vol. 11, issue 1, 1-13

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.

Keywords: family firms; CSR; coupling (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (10)

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