The widespread phenomenon of policy-practice decoupling represents a crucial reason for the rather modest efficacy of many international accountability standards (IAS) in improving the sustainability performance of multinational corporations. This paper examines the phenomena of de- and recoupling in the context of IAS through a process perspective on a case where a sports fashion company is confronted with a new chemical management standard called DETOX, set by a global environmental non-governmental organization. Based on the qualitative-inductive analysis of interview and archival data, we show that the size of the gap between policies and practices not only depends on the actual practices of the standard-taker, but also on the evaluative criteria employed by the standard-setter. Policies and practices of the standard-taker and expectations of the standard- setter evolve over time shaping the interpretation and evolution of the de- or recoupling status. This paper contributes to the literature by developing a process model showing that de- and recoupling are co-constructed over time through dynamic interactions between standard-setter and -taker. Hence, de- and recoupling are more dynamic and political than previously theorized."
The widespread phenomenon of policy-practice decoupling represents a crucial reason for the rather modest efficacy of many international accountability standards (IAS) in improving the sustainability performance of multinational corporations. This paper examines the phenomena of de- and recoupling in the context of IAS through a process perspective on a case where a sports fashion company is confronted with a new chemical management standard called DETOX, set by a global environmental non-governmental organization. Based on the qualitative-inductive analysis of interview and archival data, we show that the size of the gap between policies and practices not only depends on the actual practices of the standard-taker, but also on the evaluative criteria employed by the standard-setter. Policies and practices of the standard-taker and expectations of the standard- setter evolve over time shaping the interpretation and evolution of the de- or recoupling status. This paper contributes to the literature by developing a process model showing that de- and recoupling are co- constructed over time through dynamic interactions between standard-setter and - taker. Hence, de- and recoupling are more dynamic and political than previously theorized.