首页    期刊浏览 2024年12月12日 星期四
登录注册

文章基本信息

  • 标题:Family Firms and Coupling among CSR Disclosures and Performance
  • 本地全文:下载
  • 作者:Javier Parra-Domínguez ; Fátima David ; Tania Azevedo
  • 期刊名称:Administrative Sciences
  • 电子版ISSN:2076-3387
  • 出版年度:2021
  • 卷号:11
  • 期号:1
  • 页码:30
  • DOI:10.3390/admsci11010030
  • 出版社:MDPI Publishing
  • 摘要: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.
  • 关键词:family firms; CSR; coupling family firms ; CSR ; coupling
国家哲学社会科学文献中心版权所有