Family Firm Origin and Corporate Social Responsibility Decoupling

ABSTRACT Research Question/Issue Why does the extent of decoupling between corporate social responsibility (CSR) disclosure and actual CSR performance vary across family firms? Drawing on the imprinting theory, this study investigates whether and how the initial institutional imprints rooted in family firm origin affect firms' CSR decoupling. Research Findings/Insights We find that family firms restructured from state‐owned enterprises (SOEs) engage in less CSR decoupling than those founded through entrepreneurial activities. Mechanism analyses reveal that restructured family firms (RFFs) exhibit superior corporate governance relative to entrepreneurial family firms (EFFs), indicating that institutional imprints are essential mechanisms for interpreting disparities in family firms' CSR decoupling. However, differences in resource endowments, political connections, and founders' competencies do not appear to account for this gap. Additionally, greater internal ownership balance and executive team recomposition attenuate the influence of these imprints, thereby narrowing the difference in CSR decoupling between RFFs and EFFs. Theoretical/Academic Implications This study identifies organizational origin as an enduring source of behavioral heterogeneity among family firms. The finding extends imprinting theory by demonstrating that governance arrangements inherited from predecessor organizations can persist after ownership restructuring and shape subsequent CSR practices. The study also advances CSR decoupling research by providing an origin‐based explanation for gaps between CSR disclosure and CSR performance. Practitioner/Policy Implications This study provides practical guidance for firms' managers on strengthening formal institutional arrangements. It also offers insights for regulators and policymakers on promoting substantive CSR activities and ensuring reliable and transparent CSR disclosure.