Family Firms and Coupling among CSR Disclosures and Performance

This paper aims to analyse the behaviours related decoupling of disclosed information on Corporate Social Responsibility (CSR) and corporate sustainability, deepening these practices’ knowledge within family businesses. For this purpose, we defined as a gap between social responsibility performance (internal actions) disclosures (external actions). sample 33,809 observations for period 2011–2019, corresponding 5029 companies, 19% being firms, our empirical evidence supports that firms present less wide disclosure, confirming prevalence socioemotional wealth dimensions in decision-making companies. In without controlled shareholders, quality nonfinancial reporting could be understood ambiguous, understanding most useful CSR is found reports family-owned