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.

中文翻译：

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家族企业与企业社会责任披露与绩效之间的耦合

本文旨在分析与企业社会责任（CSR）和企业可持续性方面的公开信息脱钩相关的行为，从而加深家族企业中这些实践的知识。为此，我们将脱钩定义为社会责任绩效（内部行为）与披露（外部行为）之间的差距。对于2011-2019年期间的33,809个观察样本，对应于5029家公司，其中19％是家族企业，我们的经验证据表明，家族企业在业绩和披露之间的差距较小，这证实了社会情感财富维度在企业中的普遍性。这些公司的决策。在没有受控股东的公司中，非财务报告的质量可以理解为模棱两可，