Integrated and Decoupled Corporate Social Performance: Management Commitments, External Pressures, and Corporate Ethics Practices

Abstract

Corporations can respond to expectations for socially responsible processes and outcomes in organizationally integrated ways or in easily decoupled fashion. This study focused on a particular type of socially responsible organizational process: formal corporate ethics programs. Theory suggests that external pressures for social performance encourage easily decoupled processes but that top management commitments can encourage both easily decoupled and integrated processes. Analysis of survey and archival data generally supported this position. Implications for social performance research, practice, and public policy are discussed.