What is the effect of integrated thinking on CSR decoupling and how is this moderated by cultural aspects?

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dc.contributor.advisorReimsbach, Daniel
dc.contributor.authorBoerman, Anouk
dc.date.issued2021-07-09
dc.description.abstractThis study posits that integrated thinking is negatively associated with CSR decoupling practices and that the effect of integrated thinking on CSR decoupling practices is moderated by differences in cultural values of countries. Specifically, this study explores whether integrated thinking is associated with a decrease in decoupling, that is a discrepancy between firms’ internal CSR practices and firms’ reported CSR practices (external actions) for an international sample during the period of 2013-2019. In addition to this main effect, this study also considers how the 6 dimensions of Hofstede’s cultural framework might influence the effect of integrated thinking on CSR decoupling practices and how the effects of integrated thinking may differ between greenwashing and brownwashing. Using multilevel modelling, the results of this study show that integrated thinking is negatively associated with greenwashing and positively associated with brownwashing, indicating that the effect of integrated thinking differs based on the reason behind the decoupling practice. Finally, the results show that countries that are more feministic, collectivistic, less power distanced, more long-term oriented, and less tolerant to uncertainty have in general less CSR decoupling when looking at CSR decoupling as a whole. For greenwashing, firms in countries that are considered more power distanced, individualistic, and less indulgent have less inclination to greenwash, whilst in the case of brownwashing firms in countries that are considered more collectivistic, long-term oriented and more indulgent are less inclined to brownwash.en_US
dc.identifier.urihttps://theses.ubn.ru.nl/handle/123456789/11037
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleWhat is the effect of integrated thinking on CSR decoupling and how is this moderated by cultural aspects?en_US
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