Quotation Schönherr, Norma, Findler, Florian, Vogel-Pöschl, Heike Christiane. 2018. Invisible barriers to success decoupling risk and structural variation in international accountability standards. In Proceedings of the International Association for Business and Society, Hrsg. Van Buren, Harry; VanSandt, Craig, 53-64. Hong Kong: None.


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Abstract

International Accountability Standards have become the primary instruments for supporting firms in becoming more accountable in terms of their sustainability performance. However, there is evidence suggesting that firms who adopt such standards, frequently fail to achieve compliance. Rather, the formal policies prescribed by these standards tend to be decoupled from daily practice. Such decoupling may lead to situations where standards are not effectively implemented or regularly violated. The purpose of this study is to comparatively assess the risk of decoupling across a sample of 50 well-known standards. We find that certain types of standards are more prone than others to being decoupled. Furthermore, we identify three main components explaining the relative differences between standards with regard to decoupling risk, notably comparability, measurability and implementability. We conclude by contextualising our findings and elaborating on their implications for the quality and effectiveness of International Accountability Standards.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Contribution to conference proceedings
Language English
Title Invisible barriers to success decoupling risk and structural variation in international accountability standards
Title of whole publication Proceedings of the International Association for Business and Society
Editor Van Buren, Harry; VanSandt, Craig
Page from 53
Page to 64
Location Hong Kong
Year 2018
URL https://doi.org/10.5840/iabsproc2018296
Open Access N

Associations

People
Schönherr, Norma (Former researcher)
Findler, Florian (Former researcher)
Vogel-Pöschl, Heike Christiane (Former researcher)
Organization
Institute for Managing Sustainability IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
2959 Sustainable development, sustainable economics (Details)
5333 Business management (Details)
5369 Environmental management (Details)
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