Abstract
Decoupling of organisational policies and practices is ubiquitous. Yet, its consequences have received little research attention. Moreover, scant evidence of such consequences is mixed as to their valence. It is thus important to analyse the mechanisms by which they unfold. In the context of a particularly contested field, namely CSR, different issues matter differently to different people. It is therefore hypothesized that responses to decoupling depend on the degree to which a particular issue is salient to organisational constituents. To test a model based on cognitive dissonance theory and issue salience, an online experiment is designed to test responses to CSR decoupling related to the issue of representation of diversity (social dimension) or ecological sustainability (environmental dimension). Results of this study contribute to research on decoupling and CSR. They will also point to ways to address dissonance.