Conference Programme

This question-driven research refines decoupling theory by disaggregating policy and practice into analytically-distinct components, each of which can be symbolic, moderate or substantive. Applying this framework to the context of corporate decarbonization, we uncover meaningful variation in the ways firms adopt climate policies and implement emissions-reduction practices, highlighting multiple distinct configurations—symbolic and moderate coupling, reverse decoupling, and substantive alignment—that have received limited attention in the literature. To do this, we pioneer an empirical approach for identifying whether practices are symbolic or substantive, based on the tradeoffs firms made when choosing to pursue certain decarbonization initiatives over others. By developing more precise conceptual and empirical tools, this study offers a roadmap for evaluating (de)coupling in domains marked by institutional complexity and strategic tradeoffs.