{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,6]],"date-time":"2026-04-06T19:18:27Z","timestamp":1775503107131,"version":"3.50.1"},"reference-count":45,"publisher":"MDPI AG","issue":"1","license":[{"start":{"date-parts":[[2021,3,16]],"date-time":"2021-03-16T00:00:00Z","timestamp":1615852800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Administrative Sciences"],"abstract":"<jats:p>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\u2019 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\u20132019, 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.<\/jats:p>","DOI":"10.3390\/admsci11010030","type":"journal-article","created":{"date-parts":[[2021,3,16]],"date-time":"2021-03-16T12:01:02Z","timestamp":1615896062000},"page":"30","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":35,"title":["Family Firms and Coupling among CSR Disclosures and Performance"],"prefix":"10.3390","volume":"11","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-1088-9152","authenticated-orcid":false,"given":"Javier","family":"Parra-Dom\u00ednguez","sequence":"first","affiliation":[{"name":"Facultad de Econom\u00eda y Empresa, Campus Miguel de Unamuno, Universidad de Salamanca, Edificio FES, 37007 Salamanca, Spain"}]},{"given":"F\u00e1tima","family":"David","sequence":"additional","affiliation":[{"name":"Higher School of Technology and Management, Polytechnic Institute of Guarda, 6300-559 Guarda, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4242-4576","authenticated-orcid":false,"given":"Tania","family":"Azevedo","sequence":"additional","affiliation":[{"name":"Department of Applied Social Sciences, State University of Feira de Santana (UEFS), Sal-vador, Bahia 44036-900, Brazil"}]}],"member":"1968","published-online":{"date-parts":[[2021,3,16]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"435","DOI":"10.1007\/s11205-017-1782-2","article-title":"Analysing the effect of legal system on corporate social responsibility (CSR) at the country level, from a multivariate perspective","volume":"140","year":"2018a","journal-title":"Social Indicators Research"},{"key":"ref_2","doi-asserted-by":"crossref","first-page":"620","DOI":"10.1002\/sd.1732","article-title":"Useful information for stakeholder engagement: A multivariate proposal of an Industrial Corporate Social Responsibility Practices Index","volume":"26","year":"2018b","journal-title":"Sustainable Development"},{"key":"ref_3","doi-asserted-by":"crossref","first-page":"127","DOI":"10.1002\/csr.1665","article-title":"An extension of the industrial corporate social responsibility practices index: New information for stakeholder engagement under a multivariate approach","volume":"26","author":"David","year":"2019","journal-title":"Corporate Social Responsibility and Environmental Management"},{"key":"ref_4","doi-asserted-by":"crossref","unstructured":"Bansal, Shashank, Lopez-Perez, Mar\u00eda-Victoria, and Rodriguez-Ariza, L\u00e1zaro (2018). 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