Quotation Schönherr, Norma, Findler, Florian, Vogel-Pöschl, Heike Christiane. 2018. DECOUPLING RISK IN CORPORATE SOCIAL RESPONSIBILITY STANDARDS: A COMPARATIVE ASSESSMENT. GRONEN Research Conference 2018/, Almeria, Spanien, 13.06.-16.06.


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Abstract

Corporate Social Responsibility standards have become the primary instruments for supporting firms in becoming more accountable in terms of the social and environmental sustainability of their operations. 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, based on seven design characteristics that have been shown to influence the extent to which standards are effectively implemented after adoption. 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 contextualizing our findings and elaborating on their implications for the assessment of the quality and effectiveness of Corporate Social Responsibility standards.

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  • sustainability
  • impact

Publication's profile

Status of publication Published
Affiliation WU
Type of publication Paper presented at an academic conference or symposium
Language English
Title DECOUPLING RISK IN CORPORATE SOCIAL RESPONSIBILITY STANDARDS: A COMPARATIVE ASSESSMENT
Event GRONEN Research Conference 2018/
Year 2018
Date 13.06.-16.06.
Country Spain
Location Almeria

Associations

Projects
GLOBAL VALUE - Assessing the Impacts of Multinational Corporations on GLOBAL Development and VALUE Creation
People
Schönherr, Norma (Details)
Findler, Florian (Details)
Vogel-Pöschl, Heike Christiane (Details)
Organization
Institute for Managing Sustainability IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
2959 Sustainable development, sustainable economics (Details)
5369 Environmental management (Details)
5912 Social sciences (interdisciplinary) (Details)
5962 Development cooperation (Details)
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