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.
Original language | English |
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Title of host publication | Academy of Management |
Publication date | 2024 |
Publication status | Published - 2024 |
Event | Academy of Management - , United States Duration: 9 Aug 2024 → 13 Aug 2024 |
Conference
Conference | Academy of Management |
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Country/Territory | United States |
Period | 09/08/2024 → 13/08/2024 |