2024
DOI: 10.3390/su16104047
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A Review of Corporate Social Responsibility Decoupling and Its Impact: Evidence from China

Tian Luan

Abstract: CSR decoupling refers to the misalignment between a company’s stated CSR policies and its actual practices, resulting in issues like diminished financial performance and heightened risk. While initially explored in developed economies such as the US, recent research has shifted focus towards developing nations like China. However, a comprehensive review of CSR decoupling literature in the Chinese market remains lacking. Previous research typically examines the decoupling phenomenon at the general level of CSR,… Show more

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