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.

This paper presents an efficient cyberphysical platform for the smart management of smart territories. It is efficient because it facilitates the implementation of data acquisition and data management methods, as well as data representation and dashboard configuration. The platform allows for the use of any type of data source, ranging from the measurements of a multi-functional IoT sensing devices to relational and non-relational databases. It is also smart because it incorporates a complete artificial intelligence suit for data analysis; it includes techniques for data classification, clustering, forecasting, optimization, visualization, etc. It is also compatible with the edge computing concept, allowing for the distribution of intelligence and the use of intelligent sensors. The concept of smart cities is evolving and adapting to new applications; the trend to create intelligent neighbourhoods, districts or territories is becoming increasingly popular, as opposed to the previous approach of managing an entire megacity. In this paper, the platform is presented, and its architecture and functionalities are described. Moreover, its operation has been validated in a case study where the bike renting service of Paris—Vélib’ Métropole has been managed. This platform could enable smart territories to develop adapted knowledge management systems, adapt them to new requirements and to use multiple types of data, and execute efficient computational and artificial intelligence algorithms. The platform optimizes the decisions taken by human experts through explainable artificial intelligence models that obtain data from IoT sensors, databases, the Internet, etc. The global intelligence of the platform could potentially coordinate its decision-making processes with intelligent nodes installed in the edge, which would use the most advanced data processing techniques.

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Globalization has led to a new paradigm where the traditional industries, such as agriculture, employ vanguard technologies to broaden its possibilities into what is known as smart farming and the agri-food industry 4.0. This industry needs to adapt to the current market through an efficient use of resources while being environmentally friendly. The most commonly used approaches for analyzing efficiency and sustainability on farms are production efficiency based analyses, such as Data Envelopment Analysis and Stochastic Frontier Analysis, since they allow to see how efficient the outputs are generated regardless of the units of measurement of the inputs. This work presents a real scenario for making farms more profitable and sustainable through the analysis of the Data Envelopment Analysis and the application of the Internet of Things and Edge Computing. What makes this model interesting is that it allows monitoring the ambient conditions with real-time data from the different sensors that have been installed on the farm, minimizing costs and gaining robustness in the transmission of the data to the cloud with Edge Computing, and then to have a complete overview in terms of monthly resource efficiency through the Data Envelopment Analysis. The results show that including the costs of edge and non-edge data transfer have an impact on the efficiency. This small-scale study set the basis for a future test with many farms simultaneously.