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Talking the walk or walking the talk: CSR decoupling strategies in response to social performance feedback dynamics
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DOI：10.1007/s10490-026-10164-3.png)
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Abstract
En 中文
Despite the recognition that firms engage in CSR to meet stakeholder expectations, the literature has paid limited attention to how these firms interpret and respond to discrepancies between their actual social performance and such expectations. Drawing on the behavioral theory of social performance, institutional logic, and the strategic CSR literature, we theorize CSR decoupling as a strategic response to these discrepancies. In this study, CSR decoupling serves as the overarching theoretical construct, while CSR-washing and CSR-hushing are conceptualized as two directional manifestations of CSR communication–implementation misalignment. Specifically, we argue that firms whose social performance exceeds expectations tend to walk CSR more than they talk it (i.e., CSR-hushing), whereas firms whose social performance falls short of expectations are more likely to talk CSR more than they walk it (i.e., CSR-washing). Moreover, we contend that these heterogeneous responses are more pronounced among firms operating in socially contested industries. Using a longitudinal sample of publicly listed Chinese firms from 2011 to 2020, we find strong empirical support for these arguments. Our study contributes to the strategic CSR literature by explaining how firms navigate deviations from social performance expectations through the decoupling of CSR communication and implementation.
Keywords:
CSR decoupling
Social performance feedback
CSR washing
CSR hushing
Stakeholder expectations
CSR talking
CSR walking
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