“…Decoupling occurs when actors either comply with standards symbolically to gain legitimacy with external stakeholders, without substantive integration with core organizational goals, practices or processes (i.e., policy-practice decoupling), or comply with these standards inappropriately, in ways such that the intended goals are not achieved (i.e., means-ends decoupling) (Bromley & Powell, 2012;Wijen, 2014). Indeed, a primary critique of labour codes by several scholars is that their implementation in supplier facilities may often be decoupled from core business or production practices, thereby constraining improvements in working conditions (Egels-Zandén, 2007;Eriksson & Svensson, 2016;Huq & Stevenson, 2020;Kuruvilla et al, 2020). Tilcsik (2010Tilcsik ( , p. 1474 argues, however, that 'decoupling-the creation of gaps between formal policies and actual practices-is ubiquitous in organizations'.…”