A Configurational Perspective on the Determinants of Corporate Social Responsibility Decoupling

Jialing Wu, Daojuan Wang, Yuxiu Chen, Helen Cai

Publikation: Bidrag til bog/antologi/rapport/konference proceedingKonferenceabstrakt i proceedingForskningpeer review

Abstract

This study examines the determinants of corporate social responsibility (CSR) decoupling in developing countries, focusing on Chinese listed firms. We propose a multilevel framework encompassing institutional, organizational, and individual factors. Analyzing 5,147 firm-year observations from 2010 to 2020, we identify 10 key drivers of CSR decoupling using LASSO machine learning. A fuzzy-set qualitative comparative analysis (fsQCA) of 613 firms reveals six configurations leading to varying levels of CSR decoupling. The study categorizes CSR decoupling forms within the Chinese context and offers policy implications for effective governance.
OriginalsprogEngelsk
TitelAcademy of Management
Publikationsdato2024
StatusUdgivet - 2024
BegivenhedAcademy of Management - , USA
Varighed: 9 aug. 202413 aug. 2024

Konference

KonferenceAcademy of Management
Land/OmrådeUSA
Periode09/08/202413/08/2024

Fingeraftryk

Dyk ned i forskningsemnerne om 'A Configurational Perspective on the Determinants of Corporate Social Responsibility Decoupling'. Sammen danner de et unikt fingeraftryk.

Citationsformater