Walking the walk or talking the talk? Corporate social responsibility decoupling in emerging market multinationals

• 成果类型: Article
• 署名作者: Tashman, Peter; Marano, Valentina; Kostova, Tatiana
• 署名单位: University of Massachusetts System; University of Massachusetts Lowell; Northeastern University; University of South Carolina System; University of South Carolina Columbia
• 刊物名称: JOURNAL OF INTERNATIONAL BUSINESS STUDIES
• ISSN/ISSBN: 0047-2506
• DOI: 10.1057/s41267-018-0171-7
• 发表日期: 2019
• 页码: 153-171
• 关键词: neo-institutional theory; Corporate social responsibility; Decoupling; Emerging market multinationals; Institutional voids; liabilities of origin

摘要

Research shows that emerging market multinational enterprises (EM-MNEs) increasingly use corporate social responsibility (CSR) reporting as a global legitimation strategy. Less is known about when their CSR reporting is decoupled from their CSR performance. Drawing on neo-institutional theory, we argue that EM-MNEs' CSR decoupling is shaped by their dual embeddedness in their home countries and the global institutional environment. We then examine how EM-MNEs' home country institutional voids and degree of internationalization affect their tendency to engage in such decoupling. Our model receives partial support in a study of 93 MNEs from 15 emerging markets between 2005 and 2012.