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

Peter Tashman, Valentina Marano () and Tatiana Kostova
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Peter Tashman: University of Massachusetts Lowell
Valentina Marano: Northeastern University
Tatiana Kostova: University of South Carolina

Journal of International Business Studies, 2019, vol. 50, issue 2, 153-171

Abstract: 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.

Keywords: neo-institutional theory; corporate social responsibility; decoupling; emerging market multinationals; institutional voids; liabilities of origin (search for similar items in EconPapers)
Date: 2019
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