Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research

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@article{455d1e0a5ce24fa8ab9c8e3265310dc3,
title = "Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research",
abstract = "This study reviews recent empirical quantitative research on firm- and country-related determinants of corporate social responsibility (CSR) decoupling and the consequences on firm value. Based on legitimacy theory and agency theory, top managers use CSR decoupling for self-impression management and stakeholder attraction. Our review indicates that low (high) corporate governance quality increases (decreases) CSR decoupling and it has negative financial consequences for firms. We identify major research gaps and stress research recommendations for future CSR decoupling studies. Solid measures of CSR decoupling should compare quantitative performance measures and qualitative descriptions on CSR reports on strategies and processes. There is a great need to include automated text analyses of sustainability reports for future research designs. Due to extended regulations on CSR reporting from an international perspective, CSR decoupling remains a hot topic for researchers, business practice, and standard setters.",
keywords = "Management studies, Sustainability sciences, Management & Economics",
author = "Patrick Velte",
note = "Funding Information: Open Access funding enabled and organized by Projekt DEAL. Publisher Copyright: {\textcopyright} 2023 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.",
year = "2023",
month = nov,
doi = "10.1002/csr.2538",
language = "English",
volume = "30",
pages = "2695--2717",
journal = "Corporate Social Responsibility and Environmental Management",
issn = "1535-3958",
publisher = "John Wiley & Sons Ltd.",
number = "6",

}

RIS

TY - JOUR

T1 - Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research

AU - Velte, Patrick

N1 - Funding Information: Open Access funding enabled and organized by Projekt DEAL. Publisher Copyright: © 2023 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.

PY - 2023/11

Y1 - 2023/11

N2 - This study reviews recent empirical quantitative research on firm- and country-related determinants of corporate social responsibility (CSR) decoupling and the consequences on firm value. Based on legitimacy theory and agency theory, top managers use CSR decoupling for self-impression management and stakeholder attraction. Our review indicates that low (high) corporate governance quality increases (decreases) CSR decoupling and it has negative financial consequences for firms. We identify major research gaps and stress research recommendations for future CSR decoupling studies. Solid measures of CSR decoupling should compare quantitative performance measures and qualitative descriptions on CSR reports on strategies and processes. There is a great need to include automated text analyses of sustainability reports for future research designs. Due to extended regulations on CSR reporting from an international perspective, CSR decoupling remains a hot topic for researchers, business practice, and standard setters.

AB - This study reviews recent empirical quantitative research on firm- and country-related determinants of corporate social responsibility (CSR) decoupling and the consequences on firm value. Based on legitimacy theory and agency theory, top managers use CSR decoupling for self-impression management and stakeholder attraction. Our review indicates that low (high) corporate governance quality increases (decreases) CSR decoupling and it has negative financial consequences for firms. We identify major research gaps and stress research recommendations for future CSR decoupling studies. Solid measures of CSR decoupling should compare quantitative performance measures and qualitative descriptions on CSR reports on strategies and processes. There is a great need to include automated text analyses of sustainability reports for future research designs. Due to extended regulations on CSR reporting from an international perspective, CSR decoupling remains a hot topic for researchers, business practice, and standard setters.

KW - Management studies

KW - Sustainability sciences, Management & Economics

UR - http://www.scopus.com/inward/record.url?scp=85160929070&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/cba20457-f10b-3432-a77f-1770d3afef3a/

U2 - 10.1002/csr.2538

DO - 10.1002/csr.2538

M3 - Journal articles

VL - 30

SP - 2695

EP - 2717

JO - Corporate Social Responsibility and Environmental Management

JF - Corporate Social Responsibility and Environmental Management

SN - 1535-3958

IS - 6

ER -

DOI

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