A Configurational Perspective on the Determinants of Corporate Social Responsibility Decoupling

Jialing Wu, Daojuan Wang, Yuxiu Chen, Helen Cai

Research output: Contribution to book/anthology/report/conference proceedingConference abstract in proceedingResearchpeer-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.
Original languageEnglish
Title of host publicationAcademy of Management
Publication date2024
Publication statusPublished - 2024
EventAcademy of Management - , United States
Duration: 9 Aug 202413 Aug 2024

Conference

ConferenceAcademy of Management
Country/TerritoryUnited States
Period09/08/202413/08/2024

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