The effect of integrated thinking on CSR decoupling and the moderating role of managerial ability
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2025-07-07
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en
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This study investigates the relationship between integrated thinking and CSR decoupling, defined as the gap between firms' CSR performance and their CSR disclosure. Grounded in neo-institutional theory, systems thinking, and the resource-based view, the research explores whether integrated thinking can serve as a substantive mechanism to reduce CSR decoupling. Additionally, the moderating role of managerial ability is examined. The analysis is based on a sample of 10,526 firm-year observations from 2,278 firms across 61 countries over the period 2013–2022. Using a multilevel mixed-effects regression model, the results indicate a significant negative association between integrated thinking and CSR decoupling, suggesting that firms with a higher level of integrated thinking are more likely to align their CSR disclosure with actual CSR performance. However, no significant moderating effect of managerial ability was found. These findings contribute to the literature by providing empirical evidence for the potential of integrated thinking to mitigate symbolic CSR practices and promote more authentic corporate sustainability communication.
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Faculteit der Managementwetenschappen