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MNCs and International Accountability Standards Through an Institutional Lens: Evidence of Symbolic Conformity or Decoupling

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  1. Paolo Perego & Ans Kolk, 2012. "Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports," Journal of Business Ethics, Springer, vol. 110(2), pages 173-190, October.
  2. Gregory Jackson & Julia Bartosch, 2017. "Understanding Corporate Responsibility in Japanese Capitalism: Some Comparative Observations," Working Papers halshs-01680432, HAL.
  3. Olivier Boiral & David Talbot & Marie‐Christine Brotherton, 2020. "Measuring sustainability risks: A rational myth?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2557-2571, September.
  4. Tiina Onkila & Marjo Siltaoja, 2017. "One Rule to Rule Them All? Organisational Sensemaking of Corporate Responsibility," Journal of Business Ethics, Springer, vol. 144(1), pages 5-20, August.
  5. Rodgers, Peter & Vershinina, Natalia & Khan, Zaheer & Stokes, Peter, 2022. "Small firms’ non-market strategies in response to dysfunctional institutional settings of emerging markets," International Business Review, Elsevier, vol. 31(4).
  6. Ammar Ali Gull & Nazim Hussain & Sana Akbar Khan & Zaheer Khan & Asif Saeed, 2023. "Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling," Journal of Business Ethics, Springer, vol. 185(2), pages 349-374, June.
  7. Mohammad Sohail Yunis & Dima Jamali & Hina Hashim, 2018. "Corporate Social Responsibility of Foreign Multinationals in a Developing Country Context: Insights from Pakistan," Sustainability, MDPI, vol. 10(10), pages 1-20, September.
  8. Glen Whelan, 2013. "Corporate Constructed and Dissent Enabling Public Spheres: Differentiating Dissensual from Consensual Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 115(4), pages 755-769, July.
  9. Thomas André, 2015. "Managing Societal Performance of Impact Investing: An Action Research Inquiry," Working Papers hal-01211725, HAL.
  10. Linneberg, Mai Skjøtt & Trenca, Mihaela & Noerreklit, Hanne, 2021. "Institutional work through empathic engagement," European Management Journal, Elsevier, vol. 39(1), pages 46-56.
  11. Turcotte Marie-France & Reinecke Juliane & den Hond Frank, 2014. "Explaining variation in the multiplicity of private social and environmental regulation: a multi-case integration across the coffee, forestry and textile sectors," Business and Politics, De Gruyter, vol. 16(1), pages 151-189, April.
  12. Assunta Di Vaio & Sohail Hasan & Rosa Palladino & Rohail Hassan, 2023. "The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(1), pages 734-810, January.
  13. Lucia Gatti & Peter Seele & Lars Rademacher, 2019. "Grey zone in – greenwash out. A review of greenwashing research and implications for the voluntary-mandatory transition of CSR," International Journal of Corporate Social Responsibility, Springer, vol. 4(1), pages 1-15, December.
  14. Muhammad Azizul Islam & Chris J. Van Staden, 2022. "Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act," Journal of Business Ethics, Springer, vol. 180(2), pages 455-479, October.
  15. Stephanos Avakian & Marianna Fotaki, 2024. "Accounting for Failure Through Morality: The IMF’s Involvement in (Mis)managing the Greek Crisis," Journal of Business Ethics, Springer, vol. 189(4), pages 817-841, February.
  16. Mazur Karolina, 2019. "Symbolic action and organizational resources acquisition and exploitation," Management, Sciendo, vol. 23(2), pages 32-48, December.
  17. Sara Bice, 2017. "Corporate Social Responsibility as Institution: A Social Mechanisms Framework," Journal of Business Ethics, Springer, vol. 143(1), pages 17-34, June.
  18. Thomas Dietz & Janina Grabs & Andrea Estrella Chong, 2021. "Mainstreamed voluntary sustainability standards and their effectiveness: Evidence from the Honduran coffee sector," Regulation & Governance, John Wiley & Sons, vol. 15(2), pages 333-355, April.
  19. Peter Seele & Lucia Gatti, 2017. "Greenwashing Revisited: In Search of a Typology and Accusation‐Based Definition Incorporating Legitimacy Strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 239-252, February.
  20. Dawn Y. Chow & Lai Si Tsui-Auch, 2020. "Coping with Commodification: Hybrid strategies in Asian law firms," Asia Pacific Journal of Management, Springer, vol. 37(3), pages 763-793, September.
  21. Dayna Simpson & Damien Power & Robert Klassen, 2012. "When One Size Does Not Fit All: A Problem of Fit Rather than Failure for Voluntary Management Standards," Journal of Business Ethics, Springer, vol. 110(1), pages 85-95, September.
  22. Dima Jamali & Ben Neville, 2011. "Convergence Versus Divergence of CSR in Developing Countries: An Embedded Multi-Layered Institutional Lens," Journal of Business Ethics, Springer, vol. 102(4), pages 599-621, September.
  23. Aziza Laguecir & Bernard Leca, 2022. "Organized Decoupling of Management Control Systems: An Exploratory Study of Traders’ Unethical Behavior," Journal of Business Ethics, Springer, vol. 181(1), pages 153-169, November.
  24. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
  25. Thomas André, 2015. "Institutionalization Of Impact Investing Through Societal Management Pressures: An Action Research Inquiry," Working Papers hal-01180070, HAL.
  26. Dan Caprar & Benjamin Neville, 2012. "“Norming” and “Conforming”: Integrating Cultural and Institutional Explanations for Sustainability Adoption in Business," Journal of Business Ethics, Springer, vol. 110(2), pages 231-245, October.
  27. Marta Pizzetti & Lucia Gatti & Peter Seele, 2021. "Firms Talk, Suppliers Walk: Analyzing the Locus of Greenwashing in the Blame Game and Introducing ‘Vicarious Greenwashing’," Journal of Business Ethics, Springer, vol. 170(1), pages 21-38, April.
  28. Beddewela, Eshani & Herzig, Christian, 2013. "Corporate social reporting by MNCs’ subsidiaries in Sri Lanka," Accounting forum, Elsevier, vol. 37(2), pages 135-149.
  29. Serdal Ozusaglam & Stéphane Robin & Chee Yew Wong, 2018. "Early and late adopters of ISO 14001-type standards: revisiting the role of firm characteristics and capabilities," The Journal of Technology Transfer, Springer, vol. 43(5), pages 1318-1345, October.
  30. Johan Graafland & Reyer Gerlagh, 2019. "Economic Freedom, Internal Motivation, and Corporate Environmental Responsibility of SMEs," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 74(3), pages 1101-1123, November.
  31. Yawen Gao & Jibao Gu & Hefu Liu, 2019. "Interactive effects of various institutional pressures on corporate environmental responsibility: Institutional theory and multilevel analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 724-736, July.
  32. Francesco Perrini & Angeloantonio Russo & Antonio Tencati & Clodia Vurro, 2011. "Deconstructing the Relationship Between Corporate Social and Financial Performance," Journal of Business Ethics, Springer, vol. 102(1), pages 59-76, March.
  33. Aviad Bar-Haim & Orr Karassin, 2018. "A Multilevel Model of Responsibility Towards Employees as a Dimension of Corporate Social Responsibility," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 8(3), pages 1-1, August.
  34. Iñaki Heras‐Saizarbitoria & Laida Urbieta & Olivier Boiral, 2022. "Organizations' engagement with sustainable development goals: From cherry‐picking to SDG‐washing?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 316-328, March.
  35. Syed Ghulam Meran Shah & Muddassar Sarfraz & Larisa Ivascu, 2021. "Assessing the interrelationship corporate environmental responsibility, innovative strategies, cognitive and hierarchical CEO: A stakeholder theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 457-473, January.
  36. Silvia Ayuso & Mercè Roca & Jorge A. Arevalo & Deepa Aravind, 2016. "What Determines Principle-Based Standards Implementation? Reporting on Global Compact Adoption in Spanish Firms," Journal of Business Ethics, Springer, vol. 133(3), pages 553-565, February.
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