Grupo Mas sustainability reporting case

Family firms are theorized to engage with CSR in ways shaped by their socioemotional wealth, yet how that shaping appears in the texture of what they actually disclose remains underexplored. This study addresses this gap through a longitudinal content analysis of ten sustainability reports from a Spanish family-owned food retail group (2013-2024). Drawing on the FIBER model from socioemotional wealth literature, we examine how family firm framing relates to disclosure depth across stakeholder groups and time. We introduce the Disclosure Depth Scale (D0-D4), an ordinal instrument measuring CSR disclosure quality from rhetorical aspiration through comparative performance evidence, alongside a FIBER-based coding framework for capturing family firm framing at both passage and disclosure levels. The study contributes a transferable instrument for measuring CSR disclosure quality and advances understanding of how socioemotional wealth surfaces in the quality and texture of family firm CSR reporting.