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

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Listed:
  • Peter Tashman

    (University of Massachusetts Lowell)

  • Valentina Marano

    (Northeastern University)

  • Tatiana Kostova

    (University of South Carolina)

Abstract

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.

Suggested Citation

  • Peter Tashman & Valentina Marano & Tatiana Kostova, 2019. "Walking the walk or talking the talk? Corporate social responsibility decoupling in emerging market multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(2), pages 153-171, March.
    • Handle: RePEc:pal:jintbs:v:50:y:2019:i:2:d:10.1057_s41267-018-0171-7
    DOI: 10.1057/s41267-018-0171-7
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