Search Results - subject:"CSR decoupling"

The complementarity and substitution effects of CSR-focused governance mechanisms on CSR decoupling

Abweny, Mohammad; Afrifa, Godfred Adjapong; Iqbal, Abdullah - In: Corporate governance : an international review 33 (2025) 1, pp. 153-175

Persistent link: https://www.econbiz.de/10015338412

Does local culture affect csr transparency? : the effect of corruption culture on csr decoupling

Majeed, Muhammad Ansar; Xie, Shilei; Ahsan, Tanveer; … - In: The international journal of accounting 59 (2024) 4, pp. 1-51

Persistent link: https://www.econbiz.de/10015399604

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

Velte, Patrick - In: Corporate Social Responsibility and Environmental Management 30 (2023) 6, pp. 2695-2717

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 …

Persistent link: https://www.econbiz.de/10014504302

Determinants and consequences of corporate social responsibility decoupling : status quo and limitations of recent empirical quantitative research

Velte, Patrick - In: Corporate social responsibility and environmental management 30 (2023) 6, pp. 2695-2717

Persistent link: https://www.econbiz.de/10014426688

Governing corporate social responsibility decoupling : the effect of the governance committee on corporate social responsibility decoupling

Gull, Ammar Ali; Hussain, Nazim; Khan, Sana Akbar; … - In: Journal of business ethics : JBE 185 (2023) 2, pp. 349-374

Persistent link: https://www.econbiz.de/10014287571

Assurance of corporate social responsibility reports : does it reduce decoupling practices?

García-Sánchez, Isabel-María; Hussain, Nazim; … - In: Business ethics, the environment & responsibility 31 (2022) 1, pp. 118-138

Persistent link: https://www.econbiz.de/10012795276

The philanthropic response of substantive and symbolic corporate social responsibility strategies to COVID-19 crisis : evidence from China

Zhong, Ma; Zhao, Weiqi; Shahab, Yasir - In: Corporate social responsibility and environmental management 29 (2022) 2, pp. 339-355

Persistent link: https://www.econbiz.de/10013175926

CSR decoupling and tax avoidance : a conceptual framework

Noorsakinah Abdul Wahab; Nurliana Md. Rahin; Mustapha, … - In: Australasian accounting business and finance journal : AABF 16 (2022) 3, pp. 131-146

Persistent link: https://www.econbiz.de/10013503413