Search results

This study aims to analyse the motivations and underlying assumptions of decision makers driving the adoption of sustainability-oriented targets in executive compensation (SCTs) to better understand SCTs’ impact on sustainability performance.

Through a qualitative approach, 15 in-depth interviews are conducted in a two-tier governance setting. Participants include management and supervisory board members, compensation consultants and other stakeholders involved in proxy voting.

SCT implementation is primarily determined by meeting shareholders’ expectations rather than those of other stakeholders. Decision makers react in a differentiated way to increased expectations by implementing either primarily symbolic or substantive measures and encounter different implementation challenges like insufficient data quality and a lack of experience within supervisory boards, both of which potentially contribute to decoupling.

The study offers valuable insights for companies in designing SCTs and emphasises the significance of addressing decoupling to effectively enhance sustainability performance through SCTs and provides a foundation for future studies aimed at analysing this phenomenon.

Using a neo-institutional theory lens, this study marks one of the first interview-based investigations to distinguish between symbolic and substantial SCTs. It delves deeply into the role of decoupling and the associated challenges, offering fresh perspectives within the under-researched framework of a two-tier corporate governance structure. Moreover, this study aims to meticulously capture the real-world design practices and implementation processes of SCTs through experts, an aspect that was emphasised as a limitation in previous studies.

This paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes examined by CSRD scholars during 2010 and 2020. The authors provide suggestions for a future research agenda in this domain.

The authors' systematic literature review (SLR) uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to extract CSRD studies. The authors filter collected articles against quality and relevancy criteria and finally review 175 published articles.

A theme analysis identifies and structures the many themes related to CSRD. The authors discuss the drivers of CSRD and reveal the consequences companies face after CSRD. The authors also provide a comprehensive CSRD discussion in the context of developed and developing economies. CSR communication is also identified as a tool for decoupling and recoupling.

The identified themes provide a thorough illustration of CSRD literature for new CSRD scholars. The authors also provide suggestions for future research, such as examining country-level policy-making and implications of CSRD variance and identifying cultural and economic hurdles to achieving core CSR purposes.

Policymakers and scholars may adopt the approach that CSRD is a misreporting of information similar to accounting fraud. This is particularly relevant given that an increasing number of CSRD scandals indicate that the purpose of bringing change through corporate CSR has not been adopted well by corporations.

The authors' study offers a comprehensive literature review for the period of 2010–2020. The studies identified are structured into meaningful themes which can provide groundwork for future researchers.

The authors extend the literature on decoupling by analyzing the microlevel effects of institutionalized practices within the framework of international standards. This study investigates the specific informal management practices that decision-makers embrace in order for organizations to achieve ISO 9001 certification without all regulations being adopted and followed according to the standard's original design and purpose.

As the basis for its research framework, this paper adopts the neo-institutional theory. The research employs the comparative case study method and draws its data from a sample of 21 ISO 9001:2008 certified organizations in Bulgaria.

The results show ambivalent behavior toward the ISO 9001 standard's formal requirements. This behavior is expressed through targeted noncompliance with (certain) regulations and procedures regarding top management commitment, as well as documented information which are formally adopted within the organization and certified as complying with the standard.

The study has implications for future research into decoupling, organizational learning, and standardization. In terms of limitations, the authors examined the process of decoupling from a micro perspective in Bulgaria only. Noncompliance with international standards such as the ISO 9000 may exhibit specific regional or national characteristics.

Findings from this research encourage the International Standards Organization to respond to previous calls for revising the formal structure of ISO 9000 and other international management standards by considering a more flexible and liberal point of view.

As opposed to previous studies which have explored decoupling from a macro perspective, this study focuses on how the internal constraints imposed by the standard's universal requirements are being mitigated at a micro level. That is, the authors provide a detailed account of the specific informal management practices which managers (deliberately) adopt in order to achieve certification without fully integrating the formal criteria imposed by international standards (e.g. ISO 9001).

Despite the ongoing scholarly interest in greenwashing, it is not well known the impact of multiple institutional pressures on greenwashing in corporate social responsibility (CSR). Following the institutional logics perspective, this study investigates how three distinct logics – commercial, public, and social welfare – drive greenwashing and whether organizational capability for blending diverse CSR expectations reverses this link.

The current study conceptualized and tested an original model on how three institutional logics influence greenwashing in CSR, with the mediation effect of hybridization capability as a response to logic plurality. Partial least squares structural equation modeling was performed on a survey data, which was collected from 150 middle managers in Turkey.

The results show that while commercial logic has no direct or indirect impact on greenwashing, public and social welfare logics drive greenwashing in CSR. However, these effects are reversed when the CSR hybridization capability increases.

This study contributes to the understanding of what predicts CSR greenwashing by integrating a comprehensive theoretical framework involving multiple institutional logics, conflicting stakeholder demands, and organizational hybridity.

To the best of our knowledge, this is the first study that theoretically and empirically analyzed how the exposure of multiple external pressures affects the CSR greenwashing and how it can be reversed by CSR hybridization capability. This capability mitigates the threats and challenges of multiple logics and turns them into an opportunity to gain legitimacy in the eyes of stakeholders by preventing greenwashing.

The manufacturing investment shift from developed countries to emerging and developing regions creates further needs for identifying appropriate green certification strategies. This study proposes that alignments between green certification practices (GCRs) and process innovation (PIN) could help identify appropriate strategies that national economic development can influence.

Drawing on the diffusion of innovation theories, this study proposed a taxonomy to examine whether sustainable performance differs depending on the levels of alignment and the role of national economic development. The study uses an empirical survey approach to highlight alignments between GCRs and PIN among developed, developing and emerging economic nations, addressing resource allocation for the world's sustainable development goals (SDGs).

Manufacturers need to align PIN practices with the level of green certification to achieve sustainable performance. Manufacturers experiencing higher payoffs from various improvements successfully align in GCR and PIN. The alignment between these two concepts can derive different taxonomies, which highlight performance and managerial implications for manufacturers. The manufacturers followed three distinct typologies: minimalist, process active and proactive. Besides, building on the theory of performance frontiers, the findings indicated that manufacturers in developing and emerging economies placed the most substantial GCR effort compared to their counterparts in developed nations. Manufacturers in developed countries are increasingly reaching the “diminishing points” and investing limited resources in GCR just enough to keep their competitive positioning as order qualifiers rather than order winners. Developing economies are catching up very quickly in attaining GCRs and business performance.

This insight is essential for managers to adapt to nations' economic development conditions and appropriately and effectively align resources.

The findings offer a decision-making process and provide straightforward guidelines for supply chain managers' green certification adoption.

In including both PIN and green certification, this paper adds greater comprehensiveness and richness to the supply chain literature.

This study aims to verify empirically that when a group of isomorphic organisations is subjected to institutional pressure that conflicts with their technical efficiency or interests, this group will embrace opaqueness and decoupling.

This is a multiple case study of 16 Brazilian academic journals. The authors analyse whether the editorial boards of these journals play an effective or merely ceremonial role in the administration of the journals.

The authors find indications that isomorphic organisations revert to decoupling when the pressures they are subjected to are in conflict with their technical efficiency or interests. The authors also find indications of an inverted U-shaped relationship between the collaboration recruiting power of a journal in an academic field and decoupling. This collaboration recruiting power is closely related to the journal’s position in academic rankings.

The authors have shown that, although some scientific journals can deal with internationalisation pressures, for others, this is difficult and leads to decoupling and opaqueness. This is not a desirable situation. It can be counterproductive and draw attention to bureaucratic procedures.

This relation between opaqueness and institutional pressure for a group of organisations within the context of neo-institutional theory has not yet been verified empirically. This study’s results show how institutional pressure and organisational opaqueness are related in an organisational field. This theoretical contribution has practical implications because of decoupling’s potentially negative effects.

The purpose of this research is twofold; firstly, to propose and test a measuring instrument for the efficient and effective integration of management systems (MSs), identifying the particular aspects that may distinguish the substantive (internalized) from the superficial (ceremonial) integration; and secondly, to propose and test a scale for corporate sustainability performance (CSP).

A literature review has identified pertinent variables and yielded relevant measuring items. A field survey has been conducted. The survey instrument has been administered to Greek organizations certified to two or more MS standards. Collected data from 280 respondents has been processed using exploratory factor analysis.

Internalization has been identified as the main construct to interpret substantial MS integration in terms of resources and the extent of integration. The extracted internalization factors are human resources, strategic resources, information systems, integration tools, outsourcing, internal processes integration level and audits' integration level. CSP has been operationalized in terms of the company's relationships with its stakeholders. The extracted CSP factors are customer–supplier relationship, the employees, investors/shareholders, financial institutions, the environment, state and society.

This research findings can be used by management professionals, certification bodies and governmental authorities in order to foster the implementation of multiple MSs and highlight the critical issues for their successful integration and internalization, which is imperative for their prosperity and contribution toward CSP. Practitioners are also provided with an instrument to monitor CSP through the company's relationships with its stakeholders toward satisfaction of their needs.

To the best of the authors' knowledge, this is the first empirical study on the internalization of integrated MSs. In addition, the development of a CSP scale intends to bring together corporate sustainability management with CSP.

While digital transformation holds immense promise, organizations often fail to realize its benefits. This study aims to address how policies for digital transformation benefits realization are translated into practice.

The authors apply a qualitative, comparative case study of two large, public-sector health care organizations in Sweden. Through document and interview data, the authors analyze the process of translation.

The study finds that practice variation is primarily caused by two types of decoupling: policy-practice and means-ends. Contrary to previous studies, coercion in policy compliance is not found to decrease practice variation.

The limitations primarily stem from the empirical selection of two large public health-care organizations in Sweden, affecting the study’s generalizability. Reducing practice variation is more effectively achieved through goal alignment than coercion, leading to implications for the design of governance and control.

Policymakers should, instead of focusing on control-related compliance, work to align organizational objectives and policies to decrease practice variation for successful benefits realization.

The study contributes to better benefits realization of digital transformation initiatives in health care. As such, the authors contribute to a better functioning and more transformative health care in times of increased demand and decreased supply of health-care services.

The study challenges conventional wisdom by identifying that coercion is less effective than goal alignment in reducing practice variation, thereby enhancing the understanding of policy implementation dynamics in health-care settings.

This paper aims to identify the effect of environmental management systems (EMSs), commitment to stakeholders and gender diversity on corporate environmental performance (CEP) and the extent to which an economic crisis moderates these relationships.

A regression analysis was conducted on a sample of 14,217 observations from 1,933 firms from 26 countries from 2002 to 2010. The estimator used is ordinary least squares with heteroscedastic panel-corrected standard errors (PCSEs), which allows us to obtain consistent results in the presence of heteroscedasticity and autocorrelation.

The results show that EMSs and stakeholder engagement are mechanisms that drive CEP but lose their effectiveness in times of crisis. However, the presence of women on boards has a positive effect on CEP that is not affected by an economic crisis.

The study has some limitations that could be addressed in the future. We present board gender diversity as a governance mechanism because its role is strongly related to non-financial performance. Future studies could focus on other corporate governance mechanisms, such as the presence of institutional or long-term investors. In addition, other mechanisms could be found that can counteract poor environmental performance in times of crisis. Finally, it might be useful to contrast these results with the crisis generated by the coronavirus pandemic.

The results obtained have important practical implications at the corporate and institutional levels. At the corporate level, they highlight, as essential contributions, that environmental management systems and stakeholder orientation are not effective in times of economic crisis, except for with the presence of women on the board.

Following the crisis, the European Commission has promoted gender diversity on boards as a mechanism to improve the governance of entities – improving, among other aspects, sustainability. In this sense, another one of the practical implications of the study is support for the policies that the European Union has implemented over the last two decades.

The paper analyses how a crisis affects the moral and cultural institutional mechanisms that promote CEP. Gender diversity on the board of directors not only promotes environmental performance but also appears to be a governance mechanism that ensures this performance in times of crisis when the other mechanisms lose their effectiveness. The study proposes specific policies that help maintain environmental performance in an economic crisis.