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This is a Quantitative Study study.

Who Is Acting Unethically? The Role of Board Diversity in Corporate Social Responsibility Decoupling

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Empirical study shows board diversity reduces CSR decoupling in firms, suggesting institutional pressures affect CSR actions.

Board diversity decreases the likelihood of CSR decoupling, enhancing alignment between actions and commitments.
Firms with diverse boards showed less CSR decoupling, particularly in contexts with lower market competition.
This analysis utilized a panel dataset of Chinese listed firms from 2010 to 2020, revealing significant findings.
Significance lies in understanding how board characteristics affect CSR practices under institutional pressures.

Zhang et al. (2025) studied this question.

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